Tax must be paid by all, but there are important considerations that underpin this. Judge Bernard Ngoepe unpacks some of these considerations, highlights the role and importance of the Office of the Tax Ombud in its pursuit of fairness, and reveals the steps being taken to improve the tax administration system.
Original, high-level and evidence-based multi-disciplinary research papers in all areas of taxation in Africa available as a print or digital publication. African countries face challenges in optimising taxation to achieve their developmental targets. In addition, the...
South Africa's preeminent education, academic and legal information publishing house, Juta, is reinventing itself as the go-to provider of legal technology platforms, tools for lifelong learning and solutions to grow businesses under the banner of 'Inspiring...
In this Learn from the Masters issue we are in conversation with Private Law and Civil Litigation expert Anthony Kennedy on the attraction of the Republic of South Africa as a place in which to litigate disputes and some of the difficulties which multi-national...
COVID-19 poses a wide-ranging series of challenges for insurers as they strive to maintain business continuity. Businesses that have been adversely affected or that have faced closure as a result of the pandemic turn to their insurance policies for business income or...
There has been a great deal of uncertainty in the education sector, which has been particularly hard hit by the COVID-19 pandemic. In this first Learn from the Masters webinar, Dr. Jaco Deacon discusses the Impact of COVID-19 and the future of education in South...
It has been a decade since talk of the Protection of Personal Information Act started and, finally, we have an effective date of 1 July 2020. This means that we have until 30 June 2021 to become compliant. Compiled by Elizabeth de Stadler, Not Another POPIA White...
This new contribution seeks to provide a weekly analysis of constitutional issues arising from Covid-19 and the responses to it. In this instalment, I consider the judgment in De Beer striking down the lockdown regulations. On 2 June 2020, the North Gauteng...
Since 1995, South Africans have become accustomed to life under a constitutional democracy. The Constitution of the Republic of South Africa, 1996 is the supreme law and judicial authority vests in independent and impartial courts and tribunals. The rule of law has...
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