Lessons to be Learned from Reckless and Fraudulent Trading by a Company-Section 424(1) of the Companies Act 61 of 1973 and Sections 22 and 77(3)(b) of the Companies Act 71 of 2008

by | Oct 24, 2019 | SAMLJ, SAMLJ V28 I2

Lessons to be Learned from Reckless and Fraudulent Trading by a Company-Section 424(1) of the Companies Act 61 of 1973 and Sections 22 and 77(3)(b) of the Companies Act 71 of 2008

Authors Simphiwe Phungula

ISSN: 1996-2185
Affiliations: Lecturer, School of Law, University of KwaZulu-Natal
Source: South African Mercantile Law Journal, Volume 28 Issue 2, 2016, p. 238 – 249

Abstract

None

Allocating the Risk of Software Failures in Automated Message Systems (Autonomous Electronic Agents)

by | Oct 24, 2019 | SAMLJ, SAMLJ V28 I2

Allocating the Risk of Software Failures in Automated Message Systems (Autonomous Electronic Agents)

Authors Wian Erlank, Lehlohonolo Ramokanate

ISSN: 1996-2185
Affiliations: Associate Professor in Law, North-West University; LLD Candidate, North-West University
Source: South African Mercantile Law Journal, Volume 28 Issue 2, 2016, p. 201 – 237

Abstract

None

International Institutional Attitude towards Holding Company Regimes: Curbing International Tax Avoidance

by | Oct 24, 2019 | SAMLJ, SAMLJ V28 I2

International Institutional Attitude towards Holding Company Regimes: Curbing International Tax Avoidance

Authors Thabo Legwaila

ISSN: 1996-2185
Affiliations: Professor, Department of Mercantile Law, University of Johannesburg
Source: South African Mercantile Law Journal, Volume 28 Issue 2, 2016, p. 159 – 200

Abstract

None

Analyses: The Substance over Form Doctrine in Taxation: The Application of the Doctrine after the Judgment in Commissioner for the South African Revenue Service v NWK 2011 (2) SA 67 (SCA)

by | Oct 23, 2019 | SAMLJ, SAMLJ V28 I1

Analyses: The Substance over Form Doctrine in Taxation: The Application of the Doctrine after the Judgment in Commissioner for the South African Revenue Service v NWK 2011 (2) SA 67 (SCA)

Authors Thabo Legwaila

ISSN: 1996-2185
Affiliations: Professor, Department of Mercantile Law, University of Johannesburg
Source: South African Mercantile Law Journal, Volume 28 Issue 1, 2016, p. 112 – 131

Abstract

None