South African Mercantile Law Journal
Mrs Z Taljaard (Managing Editor); Prof N Botha (Editor)
ISSN: 1015-0099
Year: 1988 – Current
Published: Tri-annually
Accreditation(s):
About this publication
The South African Mercantile Law Journal is a specialised journal published by Juta Law and the Faculty of Law, University of South Africa. It is devoted to publishing material in the field of mercantile and business law. This journal is not intended as a businessman’s journal. It is aimed at practitioners in these areas of law.
VOLUMES AND ISSUES
Volume / Issue
Volume 35 Issue 1, 2023
Digital platform workers and the conundrum of the definition of an ‘employee’ in the era of the Fourth Industrial Revolution
Author: Ntando Ncamane
Source: South African Mercantile Law Journal, pp 1 – 26 (2023 I1)
South Africa’s NINA debtor plight: Lessons from the Scottish consumer debt relief system post the Covid-19 pandemic
Authors: Shammah Boterere & André Boraine
Source: South African Mercantile Law Journal, pp 27 – 48 (2023 I1)
The impact of regulatory pluralism and complexity on the governance of state-owned companies in South Africa
Author: Tebello Thabane
Source: South African Mercantile Law Journal, pp 49 – 73 (2023 I1)
The unfortunate dearth of judicial precedent in transfer pricing continues
Author: Thabo Legwaila
Source: South African Mercantile Law Journal, pp 74 – 93 (2023 I1)
Do taxpayers have to pay tax when SARS has not complied with sections 92, 95 and 96 of the Tax Administration Act? Nondabula v Commissioner: SARS & another explained
Author: Moseki Maleka
Source: South African Mercantile Law Journal, pp 94 – 109 (2023 I1)
Retraction of a ‘hot-headed resignation’ caused by depression: Lessons from Cairncross/Legal and Tax (Pty) Ltd 2019 (2) BALR 137 (CCMA)
Author: Mafanywa Jeffrey Mangammbi
Source: South African Mercantile Law Journal, pp 110 – 122 (2023 I1)