Open Access Catalogue
A select collection of OPEN ACCESS journals and articles free for you to read and download.
Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes
Author: Kalo Achille Sanou
ISSN: 2709-8575
Affiliations: Université Clermont-Auvergne, CNRS, IRD, CERDI, F-63000 Clermont-Ferrand, France
Source: African Multidisciplinary Tax Journal, Volume 4, Issue 1 (2024), p. 1–17
https://doi.org/10.47348/AMTJ/V4/i1a1
Cite this article
Sanou, K A
Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes
African Multidisciplinary Tax Journal Volume 4, Issue 1 (2024) p. 1–17
https://doi.org/10.47348/AMTJ/V4/i1a1
Effect of Tax Rates on Industrial Profits on Industrial Production in Sub-Saharan Africa
Authors: Mingnimon Ghislain Gnidehou & Alastaire Sèna Alinsato
ISSN: 2709-8575
Affiliations: Laboratoire d’Economie Publique (LEP), Faculté des Sciences Economiques et de Gestion, Université d’Abomey-Calavi, Benin; Laboratoire d’Economie Publique (LEP), Faculté des Sciences Economiques et de Gestion, Université d’Abomey-Calavi, Benin
Source: African Multidisciplinary Tax Journal, Volume 4, Issue 1 (2024), p. 18–36
https://doi.org/10.47348/AMTJ/V4/i1a2
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Gnidehou, M G & Alinsato, A S
Effect of Tax Rates on Industrial Profits on Industrial Production in Sub-Saharan Africa
African Multidisciplinary Tax Journal Volume 4, Issue 1 (2024) p. 18–36 https://doi.org/10.47348/AMTJ/V4/i1a2
Book Review: Informers Up Close by Mark Drumbl & Barbora Hola (2024) Oxford University Press, 272 pp, ISBN 9780192855138
Authors: Mia Swart
ISSN: 2521-2621
Affiliations: Visiting Professor, School of Law, University of the Witwatersrand
Source: African Yearbook on International Humanitarian Law, 2022, p. 72 – 77
https://doi.org/10.47348/AYIH/2022/a6
Cite this article
Swart, M
Book Review: Informers Up Close by Mark Drumbl & Barbora Hola (2024) Oxford University Press, 272 pp, ISBN 9780192855138
African Yearbook on International Humanitarian Law, 2022, p. 72 – 77 https://doi.org/10.47348/AYIH/2022/a6
Common-law avoidance
Author: Leo Boonzaier
ISSN: 1996-2177
Affiliations: Senior Lecturer, Department of Private Law, University of Cape Town
Source: South African Law Journal, Volume 141 Issue 2, p. 213-256
https://doi.org/10.47348/SALJ/v141/i2a1
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Boonzaier, L
Common-law avoidance
South African Law Journal, Volume 141 Issue 2, p. 213-256 https://doi.org/10.47348/SALJ/v141/i2a1
South African Journal of Maritime Education and Training
Dr Tanaka Mugabe, Prof Malek Pourzanjani, Dr Hashali Hamukuuya
ISSN: 2790-783X
Year: 2022 – current
Published: Annually
The regulation of health-related direct-to-consumer genetic tests in South Africa by the Medicines and Related Substances Act
Authors: Amy Gooden & Donrich Thaldar
ISSN: 1996-2177
Affiliations: Doctoral Fellow, School of Law, University of KwaZulu-Natal; Professor, School of Law, University of KwaZulu-Natal; Visiting Scholar, Petrie-Flom Center for Health Policy, Biotechnology, and Bioethics, Harvard Law School
Source: South African Law Journal, Volume 141 Issue 1, p. 112-142
https://doi.org/10.47348/SALJ/v141/i1a6
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Gooden, A & Thaldar, D
The regulation of health-related direct-to-consumer genetic tests in South Africa by the Medicines and Related Substances Act
South African Law Journal, Volume 141 Issue 1, p. 112-142 https://doi.org/10.47348/SALJ/v141/i1a6
Can ownership of reproductive material be transferred?
Author: Donrich Thaldar
ISSN: 1996-2177
Affiliations: Professor of Law, University of KwaZulu-Natal; Visiting Scholar, Petrie-Flom Center, Harvard Law School
Source: South African Law Journal, Volume 140 Issue 3, p. 495-504
https://doi.org/10.47348/SALJ/v140/i3a3
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Thaldar, D
Can ownership of reproductive material be transferred?
South African Law Journal, Volume 140 Issue 3, p. 495-504 https://doi.org/10.47348/SALJ/v140/i3a3
Notes: Is it time to reconsider the ban on non-therapeutic pre-implantation sex selection?
Author: Donrich W Thaldar
ISSN: 1996-2177
Affiliations: Senior Lecturer in Law, University of KwaZulu-Natal
Source: South African Law Journal, Volume 136 Issue 2, p. 223-234
https://doi.org/10.47348/SALJ/v136/i2a2
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Thaldar, D W
Is it time to reconsider the ban on non-therapeutic pre-implantation sex selection?
South African Law Journal, Volume 136 Issue 2, p. 223-234 https://doi.org/10.47348/SALJ/v136/i2a2
Impact of the AFCFTA on Tax Revenue in Togo
Authors: Akouété Paulin Bate and Doouda Guedikouma
ISSN: 2709-8575
Affiliations: Docteur en économie, Chargé de la planification stratégique à la Direction des études et de
la planification stratégique de l’Office Togolais des Recettes (OTR); Inspecteur des impôts, Chef section de vérification à la Direction des grandes entreprises de l’Office Togolais des Recettes (OTR)
Source: African Multidisciplinary Tax Journal, 2023 Issue 1, p. 1–19
https://doi.org/10.47348/AMTJ/V3/i1a1
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Bate, A P and Guedikouma, D
Impact of the AFCFTA on Tax Revenue in Togo
African Multidisciplinary Tax Journal, 2023 Issue 1, p. 1–19
https://doi.org/10.47348/AMTJ/V3/i1a1
What Drives the Tax Compliance Levels of Sole Traders in South Africa?
Authors: Cathrine Thato Koloane, Mangalani Peter Makananisa, Sandisiwe Sityoshwana and Thabisa Tokwe
ISSN: 2709-8575
Affiliations: Senior Specialist: Market Research, National Revenue and Compliance Division, Operational Research Unit at the South African Revenue Service; Specialist: Statistical Support, National Revenue and Compliance Division, Operational Research Unit at the South African Revenue Service; Functional Specialist Research, SMME, Traders and Travellers Segment at the South African Revenue Service; Senior Researcher, SMME, Traders and Travellers Segment at the South African Revenue Service
Source: African Multidisciplinary Tax Journal, 2023 Issue 1, p. 20–44
https://doi.org/10.47348/AMTJ/V3/i1a2
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Koloane, C T, Makananisa, M P, Sityoshwana, S and Tokwe, T
What Drives the Tax Compliance Levels of Sole Traders in South Africa?
African Multidisciplinary Tax Journal, 2023 Issue 1, p. 20–44
https://doi.org/10.47348/AMTJ/V3/i1a2
Book Review: To Catch a Dictator: The Pursuit and Trial of Hissène Habré by Reed Brody (2022) Columbia University Press, 296 pp
Author: Mia Swart
ISSN: 2521-2621
Affiliations: Senior Lecturer in Human Rights Law, Edge Hill University; Visiting Professor, School of Law, University of the Witwatersrand
Source: African Yearbook on International Humanitarian Law, 2021, p. 191 – 195
https://doi.org/10.47348/AYIH/2021/a8
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Swart, M
Book Review: To Catch a Dictator: The Pursuit and Trial of Hissène Habré by Reed Brody (2022) Columbia University Press, 296 pp
African Yearbook on International Humanitarian Law, 2021, p. 191 – 195
https://doi.org/10.47348/AYIH/2021/a8
Blood is Thicker Than Water, but is it Thicker Than Ink? An Analysis of Parenthood and Sperm Donor Agreements in the Wake of QG V CS (32200/2020) 2021 ZAGPPHC 366 (17 June 2021)
Authors: Bonginkosi Shozi, Roasia Hazarilall and Donrich Thaldar
ISSN: 1996-2193
Affiliations: LLB LLM PhD, Postdoctoral Scholar, Institute for Practical Ethics, UC San Diego, Honorary Research Fellow, University of KwaZulu-Natal; LLB, Masters candidate, University of KwaZulu-Natal; BLC LLB MPPS PGDip PhD, Professor, University of KwaZulu-Natal
Source: Stellenbosch Law Review, Volume 33 Issue 3, 2022, p. 529 – 547
https://doi.org/10.47348/SLR/2022/i3a9
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Shozi, B, Hazarilall, R and Thaldar, D
Blood is Thicker Than Water, but is it Thicker Than Ink? An Analysis of Parenthood and Sperm Donor Agreements in the Wake of QG V CS (32200/2020) 2021 ZAGPPHC 366 (17 June 2021)
Stellenbosch Law Review, Volume 33 Issue 3, 2022, p. 529 – 547
https://doi.org/10.47348/SLR/2022/i3a9
Stellenbosch Law Review Volume 33 Special Edition
Prof AM Louw (Editor)
ISSN: 1016-4359
Year: 2003 – Current
Published: Tri-annually
Developments in the Use of Technologies in African Tax Administrations
Authors: Jeffrey Owens and Bernd Schlenther
ISSN: 2709-8575
Affiliations: Head: Global Tax Policy Centre (GTPC) at the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business (WU); Independent expert and extraordinary lecturer at the African Tax Institute (ATI) of the University of Pretoria (UP)
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 1-22
https://doi.org/10.47348/AMTJ/V2/i1a1
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Owens, J and Schlenther, B
Developments in the Use of Technologies in African Tax Administrations
African Multidisciplinary Tax Journal, 2022 Issue 1, p. 1-22
https://doi.org/10.47348/AMTJ/V2/i1a1
Determinants of Properties Tax Revenues in Sub Saharan Africa: Case of Togo
Authors: Kodzo Senyo Adjeyi, Kokou Essegbe Amaglo and Tsotso Kouevi
ISSN: 2709-8575
Affiliations: Doctorant en sciences de gestion/FaSEG-Université de Lomé/Togo; Doctorant en sciences de gestion/FaSEG-Université de Lomé/Togo; Maître de conférences agrégé en sciences de gestion/FaSEG-Université de Lomé/Togo
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 23-41
https://doi.org/10.47348/AMTJ/V2/i1a2
Cite this article
Adjeyi, KS, Amaglo, KE and Kouevi, T
Determinants of Properties Tax Revenues in Sub Saharan Africa: Case of Togo
African Multidisciplinary Tax Journal, 2022 Issue 1, p. 23-41
https://doi.org/10.47348/AMTJ/V2/i1a2
Clearing the CRISPR patent landscape: Towards a solution for South Africa
Authors: Meshandren Naidoo & Donrich W Thaldar
ISSN: 1996-2177
Affiliations: Doctoral Fellow, University of KwaZulu-Natal; Associate Professor, University of KwaZulu-Natal
Source: South African Law Journal, Volume 139 Issue 2, p. 365-406
https://doi.org/10.47348/SALJ/v139/i2a6
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Naidoo, M & Thaldar, DW
Clearing the CRISPR patent landscape: Towards a solution for South Africa
South African Law Journal, Volume 139 Issue 2, p. 365-406
https://doi.org/10.47348/SALJ/v139/i2a6
DABUS gains territory in South Africa and Australia: Revisiting the AI-inventorship question
Author: Desmond Osaretin Oriakhogba
ISSN: 2521-2591
Affiliations: Senior Lecturer, Department of Mercantile and Private Law, University of Venda
Source: South African Intellectual Property Law Journal, 2021, p. 87 – 108
https://doi.org/10.47348/SAIPL/v9/a5
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Oriakhogba, DO
DABUS gains territory in South Africa and Australia: Revisiting the AI-inventorship question
Senior Lecturer, Department of Mercantile and Private Law, University of Venda
https://doi.org/10.47348/SAIPL/v9/a5
South Africa’s latest medically assisted reproduction draft regulations: close, but no cigar
Authors: Donrich Thaldar and Bonginkosi Shozi
ISSN: 1996-2207
Affiliations: Associate Professor, School of Law, University of KwaZulu-Natal; Postdoctoral Research Scholar, Institute for Practical Ethics, UC San Diego
Source: Tydskrif vir die Suid-Afrikaanse Reg, Issue 1, 2022, p. 1-24
https://doi.org/10.47348/TSAR/2022/i1a1
Cite this article
Thaldar, D and Shozi, B
South Africa’s latest medically assisted reproduction draft regulations: close, but no cigar
Tydskrif vir die Suid-Afrikaanse Reg, Issue 1, 2022, p. 1-24
https://doi.org/10.47348/TSAR/2022/i1a1
Keeping The Natives in Their Place: The Ideology of White Supremacy and The Flogging of African Offenders in Colonial Natal – Part 2
Author: Stephen Peté
ISSN: 2411-7870
Affiliations: BA LLB (University of Natal) LLM (University of Cape Town) M Phil (University of Cambridge) PhD (University of KwaZulu-Natal). Associate Professor, School of Law, University of KwaZulu-Natal.
Source: Fundamina, Volume 27 Issue 1, p. 67-100
https://doi.org/10.47348/FUND/v27/i1a3
Cite this article
Peté, S
Keeping The Natives in Their Place: The Ideology of White Supremacy and The Flogging of African Offenders in Colonial Natal – Part 2
Fundamina, Volume 27 Issue 1, p. 67-100
https://doi.org/10.47348/FUND/v27/i1a3
The legal status of human biological material used for research
Authors: Donrich W Thaldar & Bonginkosi Shozi
ISSN: 1996-2177
Affiliations: Associate Professor, School of Law, University of KwaZulu-Natal; Postdoctoral Scholar, University of California San Diego; Honorary Research Fellow, University of KwaZulu-Natal
Source: South African Law Journal, Volume 138 Issue 4, p. 881-907
https://doi.org/10.47348/SALJ/v138/i4a9
Cite this article
Thaldar, DW & Shozi, B
The legal status of human biological material used for research
South African Law Journal, Volume 138 Issue 4, p. 881-907
https://doi.org/10.47348/SALJ/v138/i4a9
Book Review: Marketing Global Justice – The Political Economy of International Criminal Law, by Christine Schwöbel-Patel (2021)
Author: Mia Swart
ISSN: 2521-2621
Affiliations: N/A
Source: African Yearbook on International Humanitarian Law, 2020, p. 209 – 213
https://doi.org/10.47348/AYIH/2020/a8
Cite this article
Swart, M
Book Review: Marketing Global Justice – The Political Economy of International Criminal Law, by Christine Schwöbel-Patel (2021)
African Yearbook on International Humanitarian Law, 2020, p. 209 – 213
https://doi.org/10.47348/AYIH/2020/a8
Keeping the natives in their place: the ideology of white supremacy and the flogging of African offenders in colonial Natal – part 1
Authors: Stephen Allister Peté
ISSN: 2411-7870
Affiliations: BA LLB (University of Natal) LLM (University of Cape Town) M Phil (University of Cambridge) PhD (University of KwaZulu-Natal). Associate Professor, School of Law, University of KwaZulu-Natal.
Source: Fundamina, Volume 26 Issue 2, p. 374-423
https://doi.org/10.47348/FUND/v26/i2a5
Cite this article
Peté, SA
Keeping the natives in their place: the ideology of white supremacy and the flogging of African offenders in colonial Natal – part 1
Fundamina, Volume 26 Issue 2, p. 374-423
https://doi.org/10.47348/FUND/v26/i2a5
Revisiting the scope of application of Additional Protocol II: Exploring the inherent minimum threshold requirements
Authors: Martha M Bradley
ISSN: 2521-2621
Affiliations: LLB LLM LLD (University of Pretoria) LLM (University of Cape Town)
Source: African Yearbook on International Humanitarian Law, 2019, p. 81 – 122
Cite this article
Bradley, MM
Revisiting the scope of application of Additional Protocol II: Exploring the inherent minimum threshold requirements
African Yearbook on International Humanitarian Law, 2019, p. 81 – 122
Regspraak: Géén teenprestasie vir ’n serwituut van parkering oor eiendom van ’n aandeleblokskema – bedenklik – ook wat kompetensie betrefs
Author: JC Sonnekus
ISSN: 1996-2207
Affiliations: Universiteit van Johannesburg
Source: Tydskrif vir die Suid-Afrikaanse Reg, Issue 3, 2021, p. 571-602
https://doi.org/10.47348/TSAR/2021/i3a9
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Sonnekus, JC
Regspraak: Géén teenprestasie vir ’n serwituut van parkering oor eiendom van ’n aandeleblokskema – bedenklik – ook wat kompetensie betrefs
Tydskrif vir die Suid-Afrikaanse Reg, Issue 3, 2021, p. 571-602
https://doi.org/10.47348/TSAR/2021/i3a9
Time for Cinderella to go to the ball: Reflections on the right to freedom of scientific research
Authors: Donrich W Thaldar & Michaela Steytler
ISSN: 1996-2177
Affiliations: School of Law, University of KwaZulu-Natal; School of Law, University of KwaZulu-Natal
Source: South African Law Journal, Volume 138 Issue 2, p. 260-288
https://doi.org/10.47348/SALJ/v138/i2a2
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Thaldar, DW & Steytler, M
Time for Cinderella to go to the ball: Reflections on the right to freedom of scientific research
South African Law Journal, Volume 138 Issue 2, p. 260-288
https://doi.org/10.47348/SALJ/v138/i2a2
Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi
Authors: James Manuel Kenani (jkenani@mra.mw), Michael Masiya (mmasiya@ataftax.org), Mercy Samantha Njolomole (mnjolomole@mra.mw)
ISSN: 2709-8575
Affiliations: Manager-Tax Policy Analysis & Strategy, Policy Planning & Research Division, Malawi Revenue Authority; Researcher, Research Division, African Tax Administration Forum (ATAF); Manager-Research & Statistics, Policy Planning & Research Division, Malawi Revenue Authority
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 1-21
https://doi.org/10.47348/AMTJ/2021/i1a1
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Kenani, JM, Masiya, M and Njolomole, MS
Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi
African Multidisciplinary Tax Journal, 2021 Issue 1, p. 1-21
https://doi.org/10.47348/AMTJ/2021/i1a1
Analysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union
Authors: Larba Issa Kobyagda (kobiss13@yahoo.fr), Kouadio Yves Arnaud Binin (binin_yves@outlook.fr)
ISSN: 2709-8575
Affiliations: Economiste, ancien Secrétaire permament du Comité de politique fiscale du Burkina Faso; Economiste
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 22-41
https://doi.org/10.47348/AMTJ/2021/i1a2
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Kobyagda, LI, Binin, KYA
Analysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union
African Multidisciplinary Tax Journal, 2021 Issue 1, p. 22-41
https://doi.org/10.47348/AMTJ/2021/i1a2
Revisiting the role of the judiciary in enforcing the state’s duty to provide access to the minimum core content of socio-economic rights in South Africa and Kenya
Author: Justice Alfred Mavedzenge
ISSN: 2521-2605
Affiliations: Research Fellow at the Democratic Governance and Rights Unit of the University of Cape Town, and a Legal Advisor at the International Commission of Jurists
Source: Journal of Comparative Law in Africa, Volume 7 Issue 2, p. 60 – 89
https://doi.org/10.47348/JCLA/v7/i2a3
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Mavedzenge, JA
Revisiting the role of the judiciary in enforcing the state’s duty to provide access to the minimum core content of socio-economic rights in South Africa and Kenya
Journal of Comparative Law in Africa, Volume 7 Issue 2, p. 60 – 89
https://doi.org/10.47348/JCLA/v7/i2a3
Practical implications for the electoral system: New Nation Movement NPC v President of the Republic of South Africa
Author: Loammi Wolf
ISSN: 1996-2177
Affiliations: Research Advisor, UFS Centre for Human Rights, University of the Free State
Source: South African Law Journal, Volume 138 Issue 1, p. 58-87
https://doi.org/10.47348/SALJ/v138/i1a4
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Wolf, L
Practical implications for the electoral system: New Nation Movement NPC v President of the Republic of South Africa
South African Law Journal, Volume 138 Issue 1, p. 58-87
https://doi.org/10.47348/SALJ/v138/i1a4
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Coronanomics
Author Mervyn King
ISSN: 2519-7886
Affiliations:
Source: The Corporate Report, Volume 10 Issue 1, 2020, p. 1 – 5
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King, M
Coronanomics
The Corporate Report, Volume 10 Issue 1, 2020, p. 1 – 5
Levelling the playing field to promote technology transfer and innovation in African least developed countries
Author: Fernando Dos Santos
ISSN: 2521-2591
Affiliations: Laurea (Trento), LLM (London), PhD (Wits)
Source: South African Intellectual Property Law Journal, 2020, p. 35 – 55
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Dos Santos, F
Levelling the playing field to promote technology transfer and innovation in African least developed countries
South African Intellectual Property Law Journal, 2020, p. 35 – 55
The turquand rule in South African company law: a(nother) suggested solution
Author: Etienne Aubrey Olivier
ISSN: 2521-2575
Affiliations: LLD candidate, University of the Western Cape
Source: Journal of Corporate and Commercial Law & Practice, Volume 5 Issue 2, 2019, p. 1 – 28
Cite this article
Olivier, EA
The turquand rule in South African company law: a(nother) suggested solution
Journal of Corporate and Commercial Law & Practice, Volume 5 Issue 2, 2019, p. 1 – 28
The effect of copyright term length on South African book markets (with reference to the Google book project)
Author: Paul J Heald
ISSN: 2521-2591
Affiliations: Richard W. & Marie L. Corman Research Professor, University of Illinois (USA) College of Law Fellow (2018), Stellenbosch Institute for Advanced Study (STIAS), Stellenbosch University
Source: South African Intellectual Property Law Journal, 2019, p. 71 – 98
Cite this article
Heald, PJ
The effect of copyright term length on South African book markets (with reference to the Google book project)
South African Intellectual Property Law Journal, 2019, p. 71 – 98
Oudekraal after fifteen years: the second act (or, a reassessment of the status and force of defective administrative decisions pending judicial review)
Authors: DM Pretorius
ISSN: 1996-2193
Affiliations: BA (Hons) LLB LLM PhD PGCE, Partner: Bowmans, Johannesburg; Director: St Augustine College of South Africa
Source: Stellenbosch Law Review, Volume 31 Issue 1, 2020, p. 3 – 36