The principal deficiency in modern VAT systems is their inability to levy VAT on affected transactions through a simplified collection mechanism that does not overburden taxable entities charged with VAT collection, or is not inefficient from an economic point of view. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no exception. Part 1 of this two-part article, investigates the feasibility of compulsory registration of foreign suppliers as VAT vendors as a VAT collection mechanism for the collection of South African VAT on cross-border digital trade.
The introduction of the headquarter company structure in the South African Income Tax Act as a means to allow South Africa to be used as a regional gateway, requires a comparison with other resident South African companies involved in intra-African trade and investment. It also requires a comparison with non-resident companies using South Africa purely as a management base for their intra-African trade and investment. The comparison must take into account the effect of the structure on the income flows, the transfer of funds, the administrative burden, and collectively, the effect on the tax liabilities of the various company structures. In addition the tax policy concepts of neutrality and the South African constitutional requirement of 'equality' should be considered. Taken collectively, the analysis illustrates that the headquarter company structure as provided for in the tax legislation, does not meet the objective of the use of South Africa as the gateway into Africa. Neither is the differential treatment satisfactorily justified.
Since the early 1960s, the rights of victims of crime have been a matter of grave concern. This is because victims of crime have been marginalised and situated on the periphery of the criminal justice process with little focus on a victim-centred processes directly addressing the rights of offenders. This article first explores international developments in the area of victim protection, discussing the approaches of international bodies and criminal tribunals, especially the International Criminal Tribunal for Rwanda (ICTR) and the International Criminal Court (ICC), with the latter being perhaps the 'gold standard'. A review of the different approaches adopted by Uganda and South Africa follows. This includes reference to pertinent legislation and policy frameworks in both countries. The main distinguishing aspect is that South Africa's approach is based on an extensive policy framework, while Uganda's focus is rather on a legislative framework. It is important that Uganda, South Africa, and other African countries begin to work towards progressively realising victim-protection standards similar to those of the ICC. The state should take responsibility for the plight of victims of crime, and the entrenchment of rights of victims in both the Ugandan and South African Constitutions would be an important advance. The need for meaningful measures such as compensation and proper structures (for example, a fund for victims) to implement these measures is also stressed.
Since 2001 legal scholars have been struggling with the legality and legitimacy of the United States of America's "war on terror" and its accompanying policy of targeted killings. The consequent application of the policy of targeted killing in Pakistan is especially controversial due to questions regarding the authority of the United States of America to conduct these operations in Pakistani territory. This article considers various aspects of the American policy of targeted killings in Pakistan. These include the background of the policy, the various international legal frameworks applicable to the practice, and aspects of accountability and legality of the practice of targeted killings. Furthermore, the overall legality of the practice in Pakistan is considered, as well as accountability issues, should this practice be found to be illegal in terms of international law. In conclusion, this article finds that, although this practice in Pakistan could be illegal in certain instances, the problem can only be solved through increased political pressure on violating states and enforcement of the existing legal framework.
The paper focuses on the main legacy of the relational contract theory in the context of contract interpretation and its influence on contemporary scholarship. First developed in the United States, the relational contract theory has had a significant resonance within common law countries, emphasisng the importance given to 'contextualism' and the 'implicit dimensions' of contract, whereas no equivalent doctrinal elaboration can be said to exist within civil law countries. The paper suggests however, that interestingly, at least one civil law country - Italy and, to a certain extent, the recent European soft law documents (PECL, DCFR, CESL) recognise rules on contract interpretation which indirectly reflect some of the main claims of the relational contract theory. These rules, in turn, are necessarily linked to the underlying values that each legal system emphasises, and the view of the contractual relationship as mainly 'adversarial' or 'cooperative' in character. The study of the relational contract theory may therefore serve as a testing ground for any legal system, posing the choice between a 'drastic' reform of the classical common law precepts of contract law and its underlying ethic, or the welcoming of a contextual approach which does not completely discard the model currently in place.
This article examines the notion of occupational health and safety as a human right in South Africa. It attempts to explain why and how human rights matter from the perspective of occupational health and safety, as well as the role of the International Labour Organisation (ILO) in setting international standards in the area of occupational health and safety. It also focuses on the current trends and challenges facing the system of occupational health and safety in South Africa. Furthermore, some of the relevant international law instruments for occupational health and safety within the South African context will be revisited. In its conclusion, the article draws some important lessons from the ILO and other jurisdictions on the best practices in the area of occupational health and safety.
This article is an investigation into the potential of the trust concept and the development of a model trust law as commercial vehicles to contribute to the development of a Southern African lex mercatoria. It is proposed that Southern Africa may improve its competitiveness by way of a distinctive lex mercatoria, both within the larger African context and as international gateway to investment in Africa. It is submitted that sound and certain regulatory mechanisms for legal entities are of the utmost importance in a region wanting to achieve objectives of the nature of those of the Southern African Development Community. The development of a distinctive Southern African lex mercatoria may well contribute to a more attractive and accessible environment in which to transact business.