Open Access Catalogue

A select collection of OPEN ACCESS journals and articles free for you to read and download.

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International Journal of African Reflections: Multi-, Inter- and Transdisciplinary Perspectives

Prof Rushiella Songca, Dr Thoahlane Thoahlane, Prof Sone Enongene

ISSN: 3078-2821
Year: 2024
Published: Annually

Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes

Author: Kalo Achille Sanou

ISSN: 2709-8575
Affiliations: Université Clermont-Auvergne, CNRS, IRD, CERDI, F-63000 Clermont-Ferrand, France
Source: African Multidisciplinary Tax Journal, Volume 4, Issue 1 (2024), p. 1–17
https://doi.org/10.47348/AMTJ/V4/i1a1

Cite this article

Sanou, K A
Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes
African Multidisciplinary Tax Journal Volume 4, Issue 1 (2024) p. 1–17
https://doi.org/10.47348/AMTJ/V4/i1a1

Effect of Tax Rates on Industrial Profits on Industrial Production in Sub-Saharan Africa

Authors: Mingnimon Ghislain Gnidehou & Alastaire Sèna Alinsato

ISSN: 2709-8575
Affiliations: Laboratoire d’Economie Publique (LEP), Faculté des Sciences Economiques et de Gestion, Université d’Abomey-Calavi, Benin; Laboratoire d’Economie Publique (LEP), Faculté des Sciences Economiques et de Gestion, Université d’Abomey-Calavi, Benin
Source: African Multidisciplinary Tax Journal, Volume 4, Issue 1 (2024), p. 18–36
https://doi.org/10.47348/AMTJ/V4/i1a2

Cite this article

Gnidehou, M G & Alinsato, A S
Effect of Tax Rates on Industrial Profits on Industrial Production in Sub-Saharan Africa
African Multidisciplinary Tax Journal Volume 4, Issue 1 (2024) p. 18–36 https://doi.org/10.47348/AMTJ/V4/i1a2

Book Review: Informers Up Close by Mark Drumbl & Barbora Hola (2024) Oxford University Press, 272 pp, ISBN 9780192855138

Authors: Mia Swart

ISSN: 2521-2621
Affiliations: Visiting Professor, School of Law, University of the Witwatersrand
Source: African Yearbook on International Humanitarian Law, 2022, p. 72 – 77
https://doi.org/10.47348/AYIH/2022/a6

Cite this article

Swart, M
Book Review: Informers Up Close by Mark Drumbl & Barbora Hola (2024) Oxford University Press, 272 pp, ISBN 9780192855138
African Yearbook on International Humanitarian Law, 2022, p. 72 – 77 https://doi.org/10.47348/AYIH/2022/a6

Common-law avoidance

Author: Leo Boonzaier

ISSN: 1996-2177
Affiliations: Senior Lecturer, Department of Private Law, University of Cape Town
Source: South African Law Journal, Volume 141 Issue 2, p. 213-256
https://doi.org/10.47348/SALJ/v141/i2a1

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Boonzaier, L
Common-law avoidance
South African Law Journal, Volume 141 Issue 2, p. 213-256 https://doi.org/10.47348/SALJ/v141/i2a1

South African Journal of Maritime Education and Training

Dr Tanaka Mugabe, Prof Malek Pourzanjani, Dr Hashali Hamukuuya

ISSN: 2790-783X
Year: 2022 – current
Published: Annually

The regulation of health-related direct-to-consumer genetic tests in South Africa by the Medicines and Related Substances Act

Authors: Amy Gooden & Donrich Thaldar

ISSN: 1996-2177
Affiliations: Doctoral Fellow, School of Law, University of KwaZulu-Natal; Professor, School of Law, University of KwaZulu-Natal; Visiting Scholar, Petrie-Flom Center for Health Policy, Biotechnology, and Bioethics, Harvard Law School
Source: South African Law Journal, Volume 141 Issue 1, p. 112-142
https://doi.org/10.47348/SALJ/v141/i1a6

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Gooden, A & Thaldar, D
The regulation of health-related direct-to-consumer genetic tests in South Africa by the Medicines and Related Substances Act
South African Law Journal, Volume 141 Issue 1, p. 112-142 https://doi.org/10.47348/SALJ/v141/i1a6

Can ownership of reproductive material be transferred?

Author: Donrich Thaldar

ISSN: 1996-2177
Affiliations: Professor of Law, University of KwaZulu-Natal; Visiting Scholar, Petrie-Flom Center, Harvard Law School
Source: South African Law Journal, Volume 140 Issue 3, p. 495-504
https://doi.org/10.47348/SALJ/v140/i3a3

Cite this article

Thaldar, D
Can ownership of reproductive material be transferred?
South African Law Journal, Volume 140 Issue 3, p. 495-504 https://doi.org/10.47348/SALJ/v140/i3a3

Notes: Is it time to reconsider the ban on non-therapeutic pre-implantation sex selection?

Author: Donrich W Thaldar

ISSN: 1996-2177
Affiliations: Senior Lecturer in Law, University of KwaZulu-Natal
Source: South African Law Journal, Volume 136 Issue 2, p. 223-234
https://doi.org/10.47348/SALJ/v136/i2a2

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Thaldar, D W
Is it time to reconsider the ban on non-therapeutic pre-implantation sex selection?
South African Law Journal, Volume 136 Issue 2, p. 223-234 https://doi.org/10.47348/SALJ/v136/i2a2

Impact of the AFCFTA on Tax Revenue in Togo

Authors: Akouété Paulin Bate and Doouda Guedikouma

ISSN: 2709-8575
Affiliations: Docteur en économie, Chargé de la planification stratégique à la Direction des études et de
la planification stratégique de l’Office Togolais des Recettes (OTR); Inspecteur des impôts, Chef section de vérification à la Direction des grandes entreprises de l’Office Togolais des Recettes (OTR)
Source: African Multidisciplinary Tax Journal, 2023 Issue 1, p. 1–19
https://doi.org/10.47348/AMTJ/V3/i1a1

Cite this article

Bate, A P and Guedikouma, D
Impact of the AFCFTA on Tax Revenue in Togo
African Multidisciplinary Tax Journal, 2023 Issue 1, p. 1–19
https://doi.org/10.47348/AMTJ/V3/i1a1

What Drives the Tax Compliance Levels of Sole Traders in South Africa?

Authors: Cathrine Thato Koloane, Mangalani Peter Makananisa, Sandisiwe Sityoshwana and Thabisa Tokwe

ISSN: 2709-8575
Affiliations: Senior Specialist: Market Research, National Revenue and Compliance Division, Operational Research Unit at the South African Revenue Service; Specialist: Statistical Support, National Revenue and Compliance Division, Operational Research Unit at the South African Revenue Service; Functional Specialist Research, SMME, Traders and Travellers Segment at the South African Revenue Service; Senior Researcher, SMME, Traders and Travellers Segment at the South African Revenue Service
Source: African Multidisciplinary Tax Journal, 2023 Issue 1, p. 20–44
https://doi.org/10.47348/AMTJ/V3/i1a2

Cite this article

Koloane, C T, Makananisa, M P, Sityoshwana, S and Tokwe, T
What Drives the Tax Compliance Levels of Sole Traders in South Africa?
African Multidisciplinary Tax Journal, 2023 Issue 1, p. 20–44
https://doi.org/10.47348/AMTJ/V3/i1a2

Book Review: To Catch a Dictator: The Pursuit and Trial of Hissène Habré by Reed Brody (2022) Columbia University Press, 296 pp

Author: Mia Swart

ISSN: 2521-2621
Affiliations: Senior Lecturer in Human Rights Law, Edge Hill University; Visiting Professor, School of Law, University of the Witwatersrand
Source: African Yearbook on International Humanitarian Law, 2021, p. 191 – 195
https://doi.org/10.47348/AYIH/2021/a8

Cite this article

Swart, M
Book Review: To Catch a Dictator: The Pursuit and Trial of Hissène Habré by Reed Brody (2022) Columbia University Press, 296 pp
African Yearbook on International Humanitarian Law, 2021, p. 191 – 195
https://doi.org/10.47348/AYIH/2021/a8

Blood is Thicker Than Water, but is it Thicker Than Ink? An Analysis of Parenthood and Sperm Donor Agreements in the Wake of QG V CS (32200/2020) 2021 ZAGPPHC 366 (17 June 2021)

Authors: Bonginkosi Shozi, Roasia Hazarilall and Donrich Thaldar

ISSN: 1996-2193
Affiliations: LLB LLM PhD, Postdoctoral Scholar, Institute for Practical Ethics, UC San Diego, Honorary Research Fellow, University of KwaZulu-Natal; LLB, Masters candidate, University of KwaZulu-Natal; BLC LLB MPPS PGDip PhD, Professor, University of KwaZulu-Natal
Source: Stellenbosch Law Review, Volume 33 Issue 3, 2022, p. 529 – 547
https://doi.org/10.47348/SLR/2022/i3a9

Cite this article

Shozi, B, Hazarilall, R and Thaldar, D
Blood is Thicker Than Water, but is it Thicker Than Ink? An Analysis of Parenthood and Sperm Donor Agreements in the Wake of QG V CS (32200/2020) 2021 ZAGPPHC 366 (17 June 2021)
Stellenbosch Law Review, Volume 33 Issue 3, 2022, p. 529 – 547
https://doi.org/10.47348/SLR/2022/i3a9

Stellenbosch Law Review Volume 33 Special Edition

Prof AM Louw (Editor)

ISSN: 1016-4359
Year: 2003 – Current
Published: Tri-annually

Developments in the Use of Technologies in African Tax Administrations

Authors: Jeffrey Owens and Bernd Schlenther

ISSN: 2709-8575
Affiliations: Head: Global Tax Policy Centre (GTPC) at the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business (WU); Independent expert and extraordinary lecturer at the African Tax Institute (ATI) of the University of Pretoria (UP)
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 1-22
https://doi.org/10.47348/AMTJ/V2/i1a1

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Owens, J and Schlenther, B
Developments in the Use of Technologies in African Tax Administrations
African Multidisciplinary Tax Journal, 2022 Issue 1, p. 1-22
https://doi.org/10.47348/AMTJ/V2/i1a1

Determinants of Properties Tax Revenues in Sub Saharan Africa: Case of Togo

Authors: Kodzo Senyo Adjeyi, Kokou Essegbe Amaglo and Tsotso Kouevi

ISSN: 2709-8575
Affiliations: Doctorant en sciences de gestion/FaSEG-Université de Lomé/Togo; Doctorant en sciences de gestion/FaSEG-Université de Lomé/Togo; Maître de conférences agrégé en sciences de gestion/FaSEG-Université de Lomé/Togo
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 23-41
https://doi.org/10.47348/AMTJ/V2/i1a2

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Adjeyi, KS, Amaglo, KE and Kouevi, T
Determinants of Properties Tax Revenues in Sub Saharan Africa: Case of Togo
African Multidisciplinary Tax Journal, 2022 Issue 1, p. 23-41
https://doi.org/10.47348/AMTJ/V2/i1a2

Clearing the CRISPR patent landscape: Towards a solution for South Africa

Authors: Meshandren Naidoo & Donrich W Thaldar

ISSN: 1996-2177
Affiliations: Doctoral Fellow, University of KwaZulu-Natal; Associate Professor, University of KwaZulu-Natal
Source: South African Law Journal, Volume 139 Issue 2, p. 365-406
https://doi.org/10.47348/SALJ/v139/i2a6

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Naidoo, M & Thaldar, DW
Clearing the CRISPR patent landscape: Towards a solution for South Africa
South African Law Journal, Volume 139 Issue 2, p. 365-406
https://doi.org/10.47348/SALJ/v139/i2a6

DABUS gains territory in South Africa and Australia: Revisiting the AI-inventorship question

Author: Desmond Osaretin Oriakhogba

ISSN: 2521-2591
Affiliations: Senior Lecturer, Department of Mercantile and Private Law, University of Venda
Source: South African Intellectual Property Law Journal, 2021, p. 87 – 108
https://doi.org/10.47348/SAIPL/v9/a5

Cite this article

Oriakhogba, DO
DABUS gains territory in South Africa and Australia: Revisiting the AI-inventorship question
Senior Lecturer, Department of Mercantile and Private Law, University of Venda
https://doi.org/10.47348/SAIPL/v9/a5

South Africa’s latest medically assisted reproduction draft regulations: close, but no cigar

Authors: Donrich Thaldar and Bonginkosi Shozi

ISSN: 1996-2207
Affiliations: Associate Professor, School of Law, University of KwaZulu-Natal; Postdoctoral Research Scholar, Institute for Practical Ethics, UC San Diego
Source: Tydskrif vir die Suid-Afrikaanse Reg, Issue 1, 2022, p. 1-24
https://doi.org/10.47348/TSAR/2022/i1a1

Cite this article

Thaldar, D and Shozi, B
South Africa’s latest medically assisted reproduction draft regulations: close, but no cigar
Tydskrif vir die Suid-Afrikaanse Reg, Issue 1, 2022, p. 1-24
https://doi.org/10.47348/TSAR/2022/i1a1

Keeping The Natives in Their Place: The Ideology of White Supremacy and The Flogging of African Offenders in Colonial Natal – Part 2

Author: Stephen Peté

ISSN: 2411-7870
Affiliations: BA LLB (University of Natal) LLM (University of Cape Town) M Phil (University of Cambridge) PhD (University of KwaZulu-Natal). Associate Professor, School of Law, University of KwaZulu-Natal.
Source: Fundamina, Volume 27 Issue 1, p. 67-100
https://doi.org/10.47348/FUND/v27/i1a3

Cite this article

Peté, S
Keeping The Natives in Their Place: The Ideology of White Supremacy and The Flogging of African Offenders in Colonial Natal – Part 2
Fundamina, Volume 27 Issue 1, p. 67-100
https://doi.org/10.47348/FUND/v27/i1a3

The legal status of human biological material used for research

Authors: Donrich W Thaldar & Bonginkosi Shozi

ISSN: 1996-2177
Affiliations: Associate Professor, School of Law, University of KwaZulu-Natal; Postdoctoral Scholar, University of California San Diego; Honorary Research Fellow, University of KwaZulu-Natal
Source: South African Law Journal, Volume 138 Issue 4, p. 881-907
https://doi.org/10.47348/SALJ/v138/i4a9

Cite this article

Thaldar, DW & Shozi, B
The legal status of human biological material used for research
South African Law Journal, Volume 138 Issue 4, p. 881-907
https://doi.org/10.47348/SALJ/v138/i4a9

Book Review: Marketing Global Justice – The Political Economy of International Criminal Law, by Christine Schwöbel-Patel (2021)

Author: Mia Swart

ISSN: 2521-2621
Affiliations: N/A
Source: African Yearbook on International Humanitarian Law, 2020, p. 209 – 213
https://doi.org/10.47348/AYIH/2020/a8

Cite this article

Swart, M
Book Review: Marketing Global Justice – The Political Economy of International Criminal Law, by Christine Schwöbel-Patel (2021)
African Yearbook on International Humanitarian Law, 2020, p. 209 – 213
https://doi.org/10.47348/AYIH/2020/a8

Keeping the natives in their place: the ideology of white supremacy and the flogging of African offenders in colonial Natal – part 1

Authors: Stephen Allister Peté

ISSN: 2411-7870
Affiliations: BA LLB (University of Natal) LLM (University of Cape Town) M Phil (University of Cambridge) PhD (University of KwaZulu-Natal). Associate Professor, School of Law, University of KwaZulu-Natal.
Source: Fundamina, Volume 26 Issue 2, p. 374-423
https://doi.org/10.47348/FUND/v26/i2a5

Cite this article

Peté, SA
Keeping the natives in their place: the ideology of white supremacy and the flogging of African offenders in colonial Natal – part 1
Fundamina, Volume 26 Issue 2, p. 374-423
https://doi.org/10.47348/FUND/v26/i2a5

Revisiting the scope of application of Additional Protocol II: Exploring the inherent minimum threshold requirements

Authors: Martha M Bradley

ISSN: 2521-2621
Affiliations: LLB LLM LLD (University of Pretoria) LLM (University of Cape Town)
Source: African Yearbook on International Humanitarian Law, 2019, p. 81 – 122

Cite this article

Bradley, MM
Revisiting the scope of application of Additional Protocol II: Exploring the inherent minimum threshold requirements
African Yearbook on International Humanitarian Law, 2019, p. 81 – 122

Regspraak: Géén teenprestasie vir ’n serwituut van parkering oor eiendom van ’n aandeleblokskema – bedenklik – ook wat kompetensie betrefs

Author: JC Sonnekus

ISSN: 1996-2207
Affiliations: Universiteit van Johannesburg
Source: Tydskrif vir die Suid-Afrikaanse Reg, Issue 3, 2021, p. 571-602
https://doi.org/10.47348/TSAR/2021/i3a9

Cite this article

Sonnekus, JC
Regspraak: Géén teenprestasie vir ’n serwituut van parkering oor eiendom van ’n aandeleblokskema – bedenklik – ook wat kompetensie betrefs
Tydskrif vir die Suid-Afrikaanse Reg, Issue 3, 2021, p. 571-602
https://doi.org/10.47348/TSAR/2021/i3a9

Time for Cinderella to go to the ball: Reflections on the right to freedom of scientific research

Authors: Donrich W Thaldar & Michaela Steytler

ISSN: 1996-2177
Affiliations: School of Law, University of KwaZulu-Natal; School of Law, University of KwaZulu-Natal
Source: South African Law Journal, Volume 138 Issue 2, p. 260-288
https://doi.org/10.47348/SALJ/v138/i2a2

Cite this article

Thaldar, DW & Steytler, M
Time for Cinderella to go to the ball: Reflections on the right to freedom of scientific research
South African Law Journal, Volume 138 Issue 2, p. 260-288
https://doi.org/10.47348/SALJ/v138/i2a2

Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi

Authors: James Manuel Kenani (jkenani@mra.mw), Michael Masiya (mmasiya@ataftax.org), Mercy Samantha Njolomole (mnjolomole@mra.mw)

ISSN: 2709-8575
Affiliations: Manager-Tax Policy Analysis & Strategy, Policy Planning & Research Division, Malawi Revenue Authority; Researcher, Research Division, African Tax Administration Forum (ATAF); Manager-Research & Statistics, Policy Planning & Research Division, Malawi Revenue Authority
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 1-21
https://doi.org/10.47348/AMTJ/2021/i1a1

Cite this article

Kenani, JM, Masiya, M and Njolomole, MS
Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi
African Multidisciplinary Tax Journal, 2021 Issue 1, p. 1-21
https://doi.org/10.47348/AMTJ/2021/i1a1

Analysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union

Authors: Larba Issa Kobyagda (kobiss13@yahoo.fr), Kouadio Yves Arnaud Binin (binin_yves@outlook.fr)

ISSN: 2709-8575
Affiliations: Economiste, ancien Secrétaire permament du Comité de politique fiscale du Burkina Faso; Economiste
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 22-41
https://doi.org/10.47348/AMTJ/2021/i1a2

Cite this article

Kobyagda, LI, Binin, KYA
Analysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union
African Multidisciplinary Tax Journal, 2021 Issue 1, p. 22-41
https://doi.org/10.47348/AMTJ/2021/i1a2

Revisiting the role of the judiciary in enforcing the state’s duty to provide access to the minimum core content of socio-economic rights in South Africa and Kenya

Author: Justice Alfred Mavedzenge

ISSN: 2521-2605
Affiliations: Research Fellow at the Democratic Governance and Rights Unit of the University of Cape Town, and a Legal Advisor at the International Commission of Jurists
Source: Journal of Comparative Law in Africa, Volume 7 Issue 2, p. 60 – 89
https://doi.org/10.47348/JCLA/v7/i2a3

Cite this article

Mavedzenge, JA
Revisiting the role of the judiciary in enforcing the state’s duty to provide access to the minimum core content of socio-economic rights in South Africa and Kenya
Journal of Comparative Law in Africa, Volume 7 Issue 2, p. 60 – 89
https://doi.org/10.47348/JCLA/v7/i2a3

Practical implications for the electoral system: New Nation Movement NPC v President of the Republic of South Africa

Author: Loammi Wolf

ISSN: 1996-2177
Affiliations: Research Advisor, UFS Centre for Human Rights, University of the Free State
Source: South African Law Journal, Volume 138 Issue 1, p. 58-87
https://doi.org/10.47348/SALJ/v138/i1a4

Cite this article

Wolf, L
Practical implications for the electoral system: New Nation Movement NPC v President of the Republic of South Africa
South African Law Journal, Volume 138 Issue 1, p. 58-87
https://doi.org/10.47348/SALJ/v138/i1a4

Fundamina

Editor/s N/A 

ISSN: 1821-8962
Affiliations: None

Journal of the African Union Commission on International Law (AUCIL)

Editor/s N/A 

ISSN: 1821-8962
Affiliations: None

Coronanomics

Author Mervyn King

ISSN: 2519-7886
Affiliations:
Source: The Corporate Report, Volume 10 Issue 1, 2020, p. 1 – 5

Cite this article

King, M
Coronanomics
The Corporate Report, Volume 10 Issue 1, 2020, p. 1 – 5

Levelling the playing field to promote technology transfer and innovation in African least developed countries

Author: Fernando Dos Santos

ISSN: 2521-2591
Affiliations: Laurea (Trento), LLM (London), PhD (Wits)
Source: South African Intellectual Property Law Journal, 2020, p. 35 – 55

Cite this article

Dos Santos, F
Levelling the playing field to promote technology transfer and innovation in African least developed countries
South African Intellectual Property Law Journal, 2020, p. 35 – 55

The turquand rule in South African company law: a(nother) suggested solution

Author: Etienne Aubrey Olivier

ISSN: 2521-2575
Affiliations: LLD candidate, University of the Western Cape
Source: Journal of Corporate and Commercial Law & Practice, Volume 5 Issue 2, 2019, p. 1 – 28

Cite this article

Olivier, EA
The turquand rule in South African company law: a(nother) suggested solution
Journal of Corporate and Commercial Law & Practice, Volume 5 Issue 2, 2019, p. 1 – 28

The effect of copyright term length on South African book markets (with reference to the Google book project)

Author: Paul J Heald

ISSN: 2521-2591
Affiliations: Richard W. & Marie L. Corman Research Professor, University of Illinois (USA) College of Law Fellow (2018), Stellenbosch Institute for Advanced Study (STIAS), Stellenbosch University
Source: South African Intellectual Property Law Journal, 2019, p. 71 – 98

Cite this article

Heald, PJ
The effect of copyright term length on South African book markets (with reference to the Google book project)
South African Intellectual Property Law Journal, 2019, p. 71 – 98

Oudekraal after fifteen years: the second act (or, a reassessment of the status and force of defective administrative decisions pending judicial review)

Authors: DM Pretorius

ISSN: 1996-2193
Affiliations: BA (Hons) LLB LLM PhD PGCE, Partner: Bowmans, Johannesburg; Director: St Augustine College of South Africa
Source: Stellenbosch Law Review, Volume 31 Issue 1, 2020, p. 3 – 36

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Cite this article

Pretorius, DM
Oudekraal after fifteen years: the second act (or, a reassessment of the status and force of defective administrative decisions pending judicial review)
Stellenbosch Law Review, Volume 31 Issue 1, 2020, p. 3 – 36