The inadequate application of international humanitarian law (IHL) to the 'Gitmo' detainees highlights the reality that 'modern combatants look increasingly unlike the army regulars around whom the Geneva conventions were drafted'. This fact alongside the practice of 'auto-interpretation' of IHL often results in the erroneous application of IHL. This article will unpack the foundational principles of 'distinction' and 'participation' in so far as they inform the awarding of combatant status to those detained during armed conflicts. These foundational principles will be applied to the factual scenario of the 'enemy combatants' detained at Guantanamo Bay. In exploring the situation of the Taliban and Al-Qaeda detainees this article discusses the controversial issue of the use of uniforms as a means of distinguishing military personnel from the civilian population, as well as the issue of whether combatant status can be forfeited through the use of nontraditional uniforms.
The article examines the securities law of Jordan and explores the key issues in depth. As the Jordanian capital market becomes increasingly complex with the introduction of sophisticated financial instruments, the regulator risks being marginalised unless it adapts to these changes. There is still much to be done in order to create an appropriate regulatory scheme. For instance, the powers of the JSC in the enforcement area are less specific. The JSC should include an enforcement division responsible for market surveillance. While the law defined the materiality concept, it is still vague. Jordan needs to define specifically, rather than in general terms, manipulative and fraudulent practices. The Jordanian Securities Law should provide details as to the elements of insider trading violation and market manipulations. The present regulatory regime in Jordan needs further re-structuring. The process may take some time, but the legislations reviewed in this article demonstrate that Jordan took the first step in the right direction.
In order to prevent the avoidance of taxes that result from investing in offshore companies, countries often enact "Controlled Foreign Company" (CFC) legislation which ensures that the undistributed income of a controlled foreign company is not deferred, but it is taxed to its domestic shareholders on a current basis. However, the application of CFC legislation has been questioned on the basis that it contradicts some of the basic principles of double taxation treaties. In this article the salient aspects of tax treaties that are considered to be incompatible with CFC legislation are discussed. The article also analyses how the conflict between the conflict South Africa's South Africa's CFC legislation and its tax treaties can be resolved.
This article discusses the object of administrative law as the promotion of democracy, the rule of law and respect for human rights in the attainment of efficient, transparent and fair public administration. It defines the scope and some key principles of administrative law.
It also discusses the main principles of judicial review, and posits that in Namibia the main aim of judicial review is to ensure that administrative bodies and officials act in accordance with the administrative justice requirements under Article 18 of the Namibian Constitution, which embraces and extends the common law principles of review. In Namibia, the court having original jurisdiction in judicial review is the High Court, unlike much of continental Europe, eg France, which has special administrative law courts.
Finally, the paper mentions some challenges facing administrative law in Namibia and opines that the common law and article 18 of the Namibian Constitution are, at this stage in the development of administrative law jurisprudence in Namibia, adequate to meet these challenges, so long as judges, law academics and legal practitioners play their part, and members of the bureaucratic and political executive receive adequate training in the workings of administrative justice.
The article examines the question of how an accused's request for disclosure of confidential records of a third party impacts on the third party's right to privacy. Foreign jurisdictions such as the United States of America, Canada, New Zealand and the United Kingdom are examined for guidance. This reveals that the accused's right to disclosure although important, is not absolute. It is submitted that an approach that seeks to balance competing interests namely, the accused's constitutional trial rights and the public interest in avoiding the conviction of an innocent party, while on the other hand respecting the right to privacy of third parties and the public interest to protect such confidences, may constitute an equitable and constitutional approach towards protecting both the accused's rights and the third party's right to privacy.