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The Tax Workbook has been designed to be used by students and lecturers, to provide the maximum benefit to each user. Each chapter deals with a specific topic or topics and the chapter contents progress from relatively easy questions to more difficult questions dealing with integrated problems.
This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 (the Act) as it applies to business activities.
The provisions of the Act regarding natural persons are dealt with in a separate book, A Student’s Approach to Income Tax: Natural Persons.
A proper grasp of the law of insolvency can be acquired only by reading and digesting a sizeable volume of case law. This text, designed to complement Hockly's Insolvency Law, allows students and practitioners to come to terms with a broad range of insolvency cases.
The 9th edition of Hockly's insolvency law follows the expanded format of the previous two editions. The basic purpose of the book remains the same: to provide a concise, yet fairly detailed, account of the law of insolvency, winding-up and judicial management. The book aims at a wide readership. For the subject specialist, it provides an update of developments in the law relating to insolvency and winding-up; for students, it is a text for both undergraduate and postgraduate study; and for insolvency practitioners, it may be used as a guide and a quick source of reference. The appendices contain specimen applications, specimen estate accounts, the Insolvency Act, relevant extracts from the Companies Act and the Close Corporations Act, and the Cross-Border Insolvency Act.
This bilingual casebook assists undergraduate students in the areas of law dealing with partnerships, companies and insolvency. Generally, cases have been reproduced in their entirety to show students the various sections that make up a reported case. In more complicated cases the relevant facts have been summarised and the most important parts of the judgment reproduced.
Provides you with an overview of the FAIS Act Its place in the Legal Framework.
Its significance explain the legislative duties imposed on intermediaries. Deal with compliance in a clear and practical way. Outline the relevant dispute resolution procedures available to both consumers and intermediaries.
Principles of Market Abuse Regulation: A Comparative South African Perspective arguably offers the most comprehensive study of the regulation and enforcement of anti-market abuse laws in South Africa today. Accordingly, the book examines the regulation of the South African securities and financial markets to identify the strengths and weaknesses of the country's anti-market abuse laws. In this regard, the book provides that inadequate and inconsistent regulation of the securities and financial markets could give rise to low investor confidence, market volatility and poor market integrity. The author traces the regulation of market abuse under the Financial Markets Act 19 of 2012 and recommends measures that could enhance the combating of market abuse in the South African securities and financial markets. The Financial Sector Regulation Act 9 of 2017, which is set to expand the mandate of the Financial Services Board, is also considered. The global financial crisis of 2007-2009 provides context for the book. Events covered include South African and American international banks' collusion and market manipulation involving price-fixing, market allocation and rigging in the trading of foreign currency pairs of the South African rand since 2007.
Life insurance in South Africa contains numerous real life case examples which clearly illustrate stated principles. Beneficial both to the office and to the industry, this book is an indispensable reference work for everyone involved in the long-term insurance field, whether it be an underwriter, agent, intermediary or claimant, and certainly the legal representative of a claimant. Life insurance in South Africa enables the lay public to have a better understanding of how the office functions and the role it plays in the settlement of complaints. At the same time, it serves as a practical source of information not only to the managerial and administrative personnel of long-term insurance companies, but also role players in the industry such as brokers, intermediaries and financial advisers. Designed for use as a relevant reference.
International tax law: Offshore tax avoidance in South Africa provides a comprehensive analysis of some of the offshore tax-avoidance schemes employed by South African residents. The book offers a detailed and logical explanation of difficult international tax concepts, and critically analyses the effectiveness of South African legislation in curbing offshore tax-avoidance schemes. South African legislative provisions are compared with similar provisions in the United Kingdom and the United States of America, and international case law and tax treaty implications are thoroughly discussed. International tax law: Offshore tax avoidance in South Africa also addresses the recommendations of international organisations, such as the Organisation for Economic Co-operation and Development (OECD), which seek to prevent international tax avoidance. In this regard, the role of tax havens in encouraging international tax avoidance and the OECD initiatives to stifle their development are considered. The OECD's efforts to prevent base erosion and profit shifting are also examined.
Since the adoption of the EU Regulation on Insolvency Proceedings in 2000 and its recast in 2015, it has become clear that lawyers engaged in consumer insolvency proceedings are increasingly expected to have a basic understanding of foreign insolvency proceedings, as well as knowledge of the foreign country's court and legal system, legislation and judicial practice. Written by 50 highly qualified insolvency experts from 30 European countries, A Guide to Consumer Insolvency Proceedings in Europe provides the necessary information in the largest, most up-to-date and comprehensive book on this topic. Assisting the readers in their navigation through the differences, similarities, and peculiarities of insolvency proceedings in all Member States of the European Union, Switzerland and Russia, this book is a unique guide to insolvency proceedings across Europe. With contributions by both academics and practitioners, it provides truly multinational coverage of the economic, legal, social, political, and demographic issues in consumer insolvency. Illustrating the numerous practices across Europe, this book allows the reader to evaluate each aspect both on its own merits, as well as in comparison to the approaches applied in other European jurisdictions. This book will be an invaluable tool for insolvency practitioners, judges, lawyers, creditors and debtors throughout Europe, especially those participating in cross-border proceedings.
Bloomsbury's Tax Rates and Tables 2019/20: Budget Edition provide comprehensive, post-Budget coverage of the new revised tax rates, allowances and reliefs, following the October 2018 Budget. Also contains commentary throughout to help with understanding Includes devolved Scottish and Welsh Taxes
Jopie: Jurist, Mentor, Supervisor and Friend - Essays on the Law of Banking, Companies and Suretyship is published in honour of Professor Jopie Pretorius, who will be retiring from his chair in banking law at UNISA at the end of 2017. The collection comprises personal tributes by family members, friends and colleagues, and academic essays that deal with banking law, company law and suretyship.
An authoritative source of reference on negotiable instruments often cited in judgments of all South African courts, Malan on Bills of Exchange, Cheques and Promissory Notes in South African Law has become an indispensable companion to practitioners within the commercial and banking sectors, and the lawyers who represent them. The fourth edition continues to provide practitioners and students with a comprehensive guide to this complex area of law, as well as incorporating valuable new elements.
Understanding Money Laundering and Illicit Financial Flows provides the reader with an easy entry into this complex subject. The book explains the concepts of money laundering and illicit financial flows, and also outlines strategic responses to deal with them. Understanding Money Laundering and Illicit Financial Flows explains the crimes and forms of money laundering and illicit financial transfers; mechanisms used to launder money; curbing, investigation and monitoring measures; and asset forfeiture. It also considers new strategic approaches to combating this crime. Understanding Money Laundering and Illicit Financial Flows includes clear illustrations, useful statistical information, explanations of frequently used terms, a comprehensive bibliography of sources and recommended reading for further reference.
A concise student treatise on antitrust that includes the basics of the microeconomic foundations on which modern antitrust doctrine is built. Many students stumble trying to disentangle economic theory from doctrine, and this treatise expertly blends the two, clearly and concisely defining the terms and b
Only through a concerted global effort can we protect our natural resources, save our precious natural environment, and indeed our future. Pressures on our natural environment come from many directions, including overuse, mismanagement and contamination, all of which must be addressed through a range of measures as part of an international response. This much-needed book reviews and evaluates the use of market and fiscal instruments in protecting our natural resources, from rural to marine environments. The expert contributors emphasise the need to reduce greenhouse gas emissions to stem the tide of irreparable harm to our natural resources. Market instruments that are designed to protect the global atmosphere are evaluated, along with carbon instruments and environmental tax incentives. Meanwhile, consideration is given to shifting the tax burden to achieve environmentally responsible outcomes, balancing sustainable use and natural resource protection, and protecting water resources. Offering a comprehensive appraisal of market instruments and policy solutions for natural resource protection, this book is ideal for both policy makers and students and academics of environmental law, economics and sustainability.
As the volume of transactions in European financial markets continues to grow, the use of financial collateral, be it in the form of cash, shares, bonds or credit claims, has become a critical tool in supporting and managing risk in financial transactions. This book is the first of its kind to offer a systematic examination of the whole law relating to financial collateral. It does so in two parts. First, it explains the law created by the Financial Collateral Arrangements (No 2) Regulations 2003, the Directive it implemented and related legislation. Second, it examines how financial collateral is used in practice in a range of different markets. It will be an essential reference point for all legal practitioners operating in financial markets. Key features: * Analytical rigour combined with insight into how financial collateral works in practice, covering both English and Scots law * Valuable discussion of control and possession tests, right of use, remedy of appropriation, close-out netting and impact of `bail-in' * Explains use of financial collateral in the derivatives market, clearing houses, direct and indirect securities holding systems and use of repos, securities lending and prime brokerage * Highlights key issues on regulatory treatment and conflicts of laws * Discusses direction of future law reform * Written by leading experts in the field.
In this timely Handbook, over 30 prominent academics, practitioners and regulators from across the globe provide in-depth insights into an area of law that the recent global financial crisis has placed in the spotlight: bank insolvency law. Research Handbook on Crisis Management in the Banking Sector discusses the rules that govern a bank insolvency from the perspectives of the various parties that are affected by these rules. Thus, whilst many bank insolvency rules have been enacted only recently and their application is still clouded by a host of uncertainties, this book takes the perspectives of the relevant authorities, of the bank and of the bank's counterparties. Providing a comprehensive approach to crisis management in the banking sector, this Handbook will prove a valuable resource for academics, postgraduate students, practitioners and international policymakers.
One of the most followed antitrust cases of recent times-United States v. Apple-reveals an often-missed truth: what Americans most fear is competition itself. In 2012 the Department of Justice accused Apple and five book publishers of conspiring to fix e-book prices. The evidence overwhelmingly showed an unadorned price-fixing conspiracy that cost consumers hundreds of millions of dollars. Yet before, during, and after the trial millions of Americans sided with the defendants. Pundits on the left and right condemned the government for its decision to sue, decrying Amazon's market share, railing against a new high-tech economy, and rallying to defend beloved authors and publishers. For many, Amazon was the one that should have been put on trial. But why? One fact went unrecognized and unreckoned with: in practice, Americans have long been ambivalent about competition. Chris Sagers, a renowned antitrust expert, meticulously pulls apart the misunderstandings and exaggerations that industries as diverse as mom-and-pop grocers and producers of cast-iron sewer pipes have cited to justify colluding to forestall competition. In each of these cases, antitrust law, a time-honored vehicle to promote competition, is put on the defensive. Herein lies the real insight of United States v. Apple. If we desire competition as a policy, we must make peace with its sometimes rough consequences. As bruising as markets in their ordinary operation often seem, letting market forces play out has almost always benefited the consumer. United States v. Apple shows why supporting cases that protect price competition, even when doing so hurts some of us, is crucial if antitrust law is to protect and maintain markets.
Understanding Unemployment Insurance Law forms part of the Juta's Pocket Companions series. Titles in this series explain key legislation in non-legalistic language, in an affordable accessible format. The book begins with a brief outline of the legislative history and then systematically explains the different pieces of legislation which provide protection to the unemployed. At the end of each chapter, key-points boxes provide the reader with concise summaries of the commentary and FAQs assist the reader by anticipating and answering potential questions. Understanding Unemployment Insurance Law deals with the scope of the insurance cover, the institutional framework, the duties and rights of contributors and employees, eligibility for benefits, dispute settlement and enforcement. Selected unemployment insurance forms are included for easy reference.
There is an increasing trend to hold insurance intermediaries professionally liable for the breach of duties owed to either the insured or the insurer. The Law of Insurance Inter mediaries is the only text in South African law which comprehensively discusses the legal position of the various insurance intermediaries doing business in the local market. Three main types of intermediaries are identified, namely insurance brokers, insurance agents and Lloyd's intermediaries. The rights and duties of these intermediaries are analysed and the effect of the Long- and Short-term Insurance Acts on these duties is explained. Local and foreign case law is considered to illustrate the relevant legal principles and to provide solutions to problems which may occur in South African law. This book is essential reading for lawyers operating in the field of insurance, as well as insurance companies and agents. Offers a comprehensive overview of the law affecting insurance intermediaries. Includes full text of the Short- and Long-term Insurance Acts and the Regulations and Policyholder Protection Rules in terms of these Acts.
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