Law Commons^™

The International Tax Environment And Simplification Of South African Tax Legislation: A Double-Edged Sword, Jinyan Li, Teresa Pidduck

Jinyan Li

In this paper, we examine the relationship between the international tax environment and legislative complexity in South Africa’s international tax system. We suggest that the international tax environment is a double-edged sword. It causes complexity in South Africa’s tax legislation as it largely responds to the needs of OECD countries and produces tax rules to deal with ‘sophisticated’ tax problems and taxpayers (such as multinational enterprises). When such rules are transplanted into South Africa, they are typically more complex than local rules dealing with local taxpayers. On the other hand, the international tax environment offers ideas for ‘scientific’ drafting of …

The Suitability Of South Africa's Business Rescue Procedure In The Reorganization Of Small-To-Medium-Sized Enterprises: Lessons From Chapter 11 Of The United States Bankruptcy Code., Mikovhe Maphiri

Michigan Business & Entrepreneurial Law Review

South African small- to medium-sized enterprises (“SMEs”) are the bread and butter of our economy. Providing much-needed employment and developing the skills of historically disadvantaged persons formally and informally are some of the most significant benefits of SMEs in a developing country such as South Africa. However, despite these significant contributions to the socioeconomic development of the country, SMEs generally have the lowest survival rates in the world as compared to large enterprises globally, resulting in high rates of business failure and the loss of jobs which these entities create. The Companies Act of 2008 replaces the previous judicial management …

Something Old, Something New: Historicizing Same-Sex Marriage Within Ongoing Struggles Over African Marriage In South Africa, Michael W. Yarbrough

Publications and Research

This article examines contemporary struggles over same-sex marriage in the daily lives of black lesbian- and gay-identified South Africans. Based primarily on 21 in-depth interviews with such South Africans drawn from a larger project on post-apartheid South African marriage, the author argues that their current struggles for relationship recognition share much in common with contemporaneous struggles of their heterosexual counterparts, and that these commonalities reflect ongoing tensions between more extended-family and more dyadic understandings of African marriage. The increasing influence of dyadic understandings of marriage, and of associated ideals of romantic love, has helped inspire same-sex marriage claims and, in …

Regulating Fintech: Lessons From Africa, Anton Didenko

San Diego International Law Journal

Technological innovation in finance (“FinTech”) has been on the rise in recent years, creating new challenges for regulators. These challenges vary significantly depending on the region in question and type of economy, not least because different technologies are applied to tackle different problems. This Article focuses on regulatory frameworks of two leading jurisdictions in terms of FinTech development in Sub-Saharan Africa: Kenya and South Africa. As the developments in the region cannot be analyzed in isolation from the global trends in FinTech regulation, this Article approaches the matter systematically. It starts by clarifying the existing terminology and preparing a comprehensive …

South Africa’S Historic Silicosis Class Action: Why The Settlement Matters, Penelope Andrews

Other Publications

No abstract provided.

Jail Time For South African Woman Using Racist Slur Sets New Precedent, Penelope Andrews, Chantelle Feldhaus, René Koraan

Other Publications

No abstract provided.

African Courts And Separation Of Powers: A Comparative Study Of Judicial Review In Uganda & South, Joseph M. Isanga

Joseph Isanga

Achieving political stability in a transitional democracy is a fundamental goal, the resoluteness of which is in part maintained by courts of judicial review that are independent from political bias and devoid of deference to traditionally more powerful branches of government. The recent democratic transitions occurring in the African nations of South Africa and Uganda provide a unique, contemporary insight into the formation of a constitutional jurisprudence. This study is an examination of pivotal cases decided by the Constitutional Courts of South Africa and Uganda, the roles that these decisions play in political stability, and the potential for political bias …

Kadhi's Courts And Kenya's Constitution: An International Human Rights Perspective, Joseph M. Isanga

Joseph Isanga

This article examines Kenya's international human rights obligations and finds that there is support for religious courts, provided relevant human rights guarantees are ensured. Kenya's Kadhi's courts have existed in the constitution since independence from the British. So why do some religious groups now oppose them or their enhancement under Kenya's Constitution? Opponents of Kadhi's courts advance, inter aha, the following arguments. First, Kadhi's courts provisions favour one religion and divide Kenyans along religious lines. Second, they introduce Sharia law. Third, the historical reasons for their existence have been overtaken by events. Fourth, non-Muslims shouldn't be taxed to fund a …

From Reparations To Dignity Restoration: The Story Of The Popela Community., Bernadette Atuahene, Sanele Sibanda

All Faculty Scholarship

In certain circumstances property takings are part of a larger strategy to further subjugate a certain group within the polity by denying their humanity or their capacity to reason. These takings involve more than the confiscation of property; they also involve the deprivation of dignity. In her book, We want what’s ours: Learning from South Africa’s land restitution program, Atuahene has called these dignity takings. The Popela people are a resource-poor, but culturally-rich African community from South Africa’s Limpopo region that the colonial and apartheid regimes subjected to dignity takings. The post-apartheid state was interested not only in providing compensation …

Radical Feminist Harms On Sex Workers, India Thusi

Articles by Maurer Faculty

Sex work has long been a site for contesting womanhood, sexuality, race, and patriarchy. Its very existence forces us to examine how we think about two very dirty subjects—money and sex. The radical feminist literature highlights the problems with sex work and often describes it as a form of “human trafficking” and violence against women. This influential philosophy underlies much of the work in human trafficking courts, was evident in a letter signed by several Hollywood starlets in opposition to Amnesty International’s support for decriminalization, and is the premise of several movies and documentaries about “sex slavery.” Radical feminists aim …

Very Long Engagements: The Persistent Authority Of Bridewealth In A Post-Apartheid South African Community, Michael W. Yarbrough

Publications and Research

This article examines the persistent authority of the customary practice for forming recognized marriages in many South African communities, centered on bridewealth and called “lobola.” Marriage rates have sharply fallen in South Africa, and many South Africans blame this on the difficulty of completing lobola amid intense economic strife. Using in-depth qualitative research from a village in KwaZulu-Natal, where lobola demands are the country’s highest and marriage rates its lowest, I argue that lobola’s authority survives because lay actors, and especially women, have innovated new repertoires of lobola behavior that allow them to pursue emerging needs and desires for marriage …

Editorial: Special Focus On 'Dignity Takings And Dignity Restorations', Penelope Andrews

Articles & Chapters

No abstract provided.

Bringing Human Rights Into Bilateral Investment Treaties: South Africa And A Different Approach To International Investment Disputes, Erika George, Elizabeth Thomas

Faculty Scholarship

This Article therefore begins with a discussion of the Western imperialist history underlying the pasts of China and Africa, discussing the evolution of a Chinese-African economic alliance. Next, this Article discusses the broader roles of BITs in the ISDS system within the context of Chinese and South Africa BITs. It continues with a discussion on the Southern African Development Community's Model BIT, explaining why this particular model is a step in the right direction towards the protection of human rights in all IIAs. This Article highlights the relationship between international investment law, foreign direct investment ("FDI"), BITs, and human rights, …

From Reparations To Dignity Restoration: The Story Of The Popela Community., Bernadette Atuahene, Sanele Sibanda

Bernadette Atuahene