Curbing income tax avoidance that results from cross-border leasing: A comparative overview with specific reference to South Africa

Curbing income tax avoidance that results from cross-border leasing: A comparative overview with specific reference to South Africa

Authors Annet Wanyana Oguttu

ISSN: 1996-2185
Affiliations: Professor, Department of Mercantile Law, College of Law, University of South Africa
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 338 – 386

Abstract

None

Piercing the veil under section 20(9) of the Companies Act 71 of 2008: A new direction

Piercing the veil under section 20(9) of the Companies Act 71 of 2008: A new direction

Authors Rehana Cassim

ISSN: 1996-2185
Affiliations: Senior Lecturer, Department of Mercantile Law, School of Law, University of South Africa. Attorney and Notary Public of the High Court of South Africa
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 307 – 337

Abstract

None

Redress in terms of the National Credit Act and the Consumer Protection Act for defective goods sold and financed in terms of an instalment agreement

Redress in terms of the National Credit Act and the Consumer Protection Act for defective goods sold and financed in terms of an instalment agreement

Authors Jannie (J M) Otto, Corlia M van Heerden, Jacolien Barnard

ISSN: 1996-2185
Affiliations: Professor of Law, University of Johannesburg; Professor, Department of Mercantile Law, University of Pretoria; Senior lecturer, Department of Mercantile Law, University of Pretoria
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 247 – 281

Abstract

None

Obstacles and barriers to the derivative action: Costs orders under section 165 of the Companies Act of 2008 (Part 2)

Obstacles and barriers to the derivative action: Costs orders under section 165 of the Companies Act of 2008 (Part 2)

Authors Maleka Femida Cassim

ISSN: 1996-2185
Affiliations: Senior Lecturer, Department of Mercantile Law, University of Pretoria. Attorney and Notary Public of the High Court of South Africa
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 228 – 246

Abstract

None