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The International Tax Environment And Simplification Of South African Tax Legislation: A Double-Edged Sword, Jinyan Li, Teresa Pidduck Dec 2018

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 …


African Courts And Separation Of Powers: A Comparative Study Of Judicial Review In Uganda & South, Joseph M. Isanga Mar 2018

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 Mar 2018

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 Dec 2017

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

Bernadette Atuahene

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 …