Browsing PER: 2021 Volume 24 by Title
Now showing items 67-71 of 71
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The taxation of company distributions in respect of hybrid instruments in South Africa : lessons from Australia and Canada
(PER/PELJ, 2021)Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while ... -
Throwing the unlawful detention Jurisprudence into Turmoil : a critique of De Klerk V Minister of Police 2020 1 SACR 1 (CC)
(PER/PELJ, 2021)Before the judgement in De Klerk v Minister of Police 2020 1 SACR 1 (CC), (de Klerk), a plaintiff could claim damages for unlawful arrest and detention after the first appearance in court if the arresting (or the ... -
Towards ingenious technology and the robust enforcement of financial markets laws to curb money laundering in Zimbabwe
(PER/PELJ, 2021)Technology has positively contributed to the creation of financial markets and the facilitation of payments globally. The effective use of robust technology could enhance the consistent enforcement of financial market ... -
Warrantless search and seizures by the South African Police Service : weighing up the right to privacy versus the prevention of crime
(PER/PELJ, 2021)The constitutional right to privacy is enshrined in section 14 of the Constitution of the Republic of South Africa, 1996. It is premised on the notion that all persons should be protected from intrusions on their privacy ... -
What about the child? Preventing the publication of children's name after the age of 18
(PER/PELJ, 2021)Children are afforded a number of different protections when they encounter the criminal justice system. The need for special protection stems from the vulnerable position they occupy in society. When children form part ...
