Abstract

IT 14302, a decision of the Tax Court, is the first South African judgment dealing with the substantive application of the transfer pricing provisions in the Income Tax Act. The decision addresses the application of the transfer pricing provisions to cross-border payments for the use of intellectual property, specifically from foreign subsidiaries to a South African company. The article considers the use of terminology such as brand, goodwill and intellectual property by the parties and the court in determining the tax liability of the taxpayer and second, the application of the transfer pricing methodologies to determine the arm’s length price for the ‘good’ licensed by the South African taxpayer company to its associated foreign subsidiaries.

Abstract

The protection of intellectual property rights, particularly copyright in digital trade, has raised concerns about the applicability of existing frameworks to the digital paradigm, especially considering that these frameworks were not negotiated in anticipation of intangible assets and content as central components of commercial transactions. Although digital trade presents an opportunity, particularly for small to medium enterprises in the Southern African Development Community to access new trading platforms and new business opportunities, it has also led to a surge of unlawfully distributed copyright-protected music, films, art, photos, scripts, books and software over the internet thereby causing serious losses for copyright holders. Enforcing copyright in digital trade is difficult as the infringer may be based in a different jurisdiction, often hiding under the veil of anonymity. It is in this context that this article examines the regulation of copyright in the Southern African Development Community and questions whether the existing framework effectively harmonises copyright law in a way that accommodates the technological developments in international trade. The article argues that the regulation of copyright in the Southern African Development Community is fragmented and, in many instances, outdated in dealing with the emerging digital paradigm. To this end, the article recommends the development of a regional framework on copyright. It submits that a regional framework that supports the creation, protection, administration and enforcement of copyright in digital trade can promote innovation and enhance competition thereby enabling Southern African Development Community countries to effectively participate in the digital trade.

Abstract

Despite contributing little to global warming, Africa continues to be adversely impacted by climate change in multifaceted ways including in agriculture and food systems, human health, water and ocean systems, transportation, energy and industrialisation. Global efforts to mitigate the climate crisis are woefully inadequate and Africa-driven initiatives to tackle these challenges are increasingly focussed on regional and national climate adaptation strategies aimed at reducing climate risk, helping society adjust and building resilience to the present and future impact of climate change. These strategies include developing innovation and technology systems especially for climate adaptation in Africa. To be effective, such strategies must be guided by evidence of the innovation capabilities and require appropriate governance systems at the regional and national levels in Africa. Conducted by way of desk research, as part of a broader research project involving two other African countries, this case study focuses on South Africa and examines the climate adaptation innovation of LiquidGold Africa (Pty) Ltd to demonstrate Africa’s capacity to innovate climate adaptation solutions. The research also examines the potential of the innovation governance systems in South Africa, such as intellectual property (IP) regimes, to harness existing climate adaptation innovation for substantial impact. In this regard, the paper briefly sets out some broad background issues relating to IP, technology transfer and access to adaptation innovation from the perspective of international climate change negotiations. It then undertakes a survey of South African climate change challenges, the legal, policy and institutional frameworks on climate adaptation, and the climate adaptation innovation governance landscape before focusing specifically on the work of LiquidGold.

Abstract

As part of a project on Governing Climate Innovation in Africa, this paper examines Nigeria’s climate adaptation innovation architecture. Through comprehensive doctrinal and desk research, it explores the key laws, policies, institutions and initiatives shaping the country’s adaptation responses to climate change. The paper underscores the intersections of climate adaptation innovation and intellectual property rights in the context of Nigerian realities and presents notable case studies from the food and agricultural sectors: Rotimi Williams (Kereksuk Rice Farm and Resolute 4.0) and Babajide Oluwase (Ecotutu). The paper is structured around three primary objectives. First, it maps the legal and policy frameworks governing climate change in Nigeria, addressing international commitments alongside regional and national instruments. Second, it analyses the selected climate adaptation innovations, unpacking their contributions and interrogating the role that intellectual property rights currently play or could potentially play in enhancing these innovations. Third, it offers strategic recommendations to strengthen climate adaptation in Nigeria, including adopting a joined-up approach to ensure coherence across laws and policies, as well as introducing supportive legal and non-legal measures to build a resilient and sustainable climate innovation ecosystem in Nigeria.

Abstract

New weather phenomena are raising concerns across the globe. Similarly, changing weather patterns are negatively impacting food security due to their effects on the agricultural sector. These effects include early or late maturity of crops which has poorly affected cultivation, the emergence or spread of pest diseases, and harsh weather conditions, such as flooding or drought, that hinder crop production. Consequently, countries like Uganda are taking drastic action to address these challenges before it is too late.

Climate adaptation is, therefore, a key strategic measure being employed in Uganda to address the current and future impacts of climate change. A key government agency driving innovations in the agricultural sector related to climate adaptation is the National Agricultural Research Organisation (NARO).

This study focuses on the work of NARO and its efforts in generating various innovations that contribute to climate adaptation. These efforts include establishing partnerships with private agencies, conducting training sessions for farming communities, and more. The study underscores the importance of monitoring intellectual property rights (IPR), particularly in scenarios where NARO’s work is disseminated across the country. It also highlights that these innovations are supported by an Intellectual Property (IP) legal framework, which facilitates their administration and protection. However, the study identifies factors that undermine the effectiveness of the legal framework, emphasising the need to strengthen the IP legislative structure. Strengthening this framework would enable countries like Uganda to better manage the utilisation and enforcement of their IPRs while addressing climate adaptation. The study argues that a robust IP legal framework is a critical enabler for the effective use of innovations in climate adaptation, ultimately leading to improved management of climate change.