De Rebus → Site → Side Bar

Side Bar

Exploring the challenges in double taxation: An overview of the functions of the Mutual Agreement Procedure and competent authority in South Africa

A double tax agreement (DTA) is a formal agreement between two countries that outlines the taxation of income derived from cross-border transactions involving residents of the respective nations. This agreement […]

Read more

The abuse of the legal system in South Africa: Shielding liability through legal manoeuvring

By Wessel Robertson In South Africa, the legal system is designed to uphold justice, provide recourse for wrongs, and ensure fairness for all parties. However, a growing concern is the […]

Read more

The law reports – May 2025

March 2025 (1) South African Law Reports (pp 1–335); March 2025 (1) South African Criminal Law Reports (pp 225–347) This column discusses judgments as and when they are published in […]

Read more

A genuine dispute of fact only exists where the party who raises the dispute seriously and unambiguously addresses the disputed facts

Ekurhuleni Metropolitan Municipality v Business Connexion (Pty) Ltd (SCA) (unreported case no 1186/2023, 10-4-2025) (Nicholls, Smith, Keightley and Baartman JJA and Modiba AJA) In the case of Ekurhuleni Metropolitan Municipality […]

Read more

When the law fails to protect its vulnerable citizens: A look through the concept of ‘consent’ in rape

Embrace Project NPC and Others v Minister of Justice and Correctional Services and Others (GP) (unreported case no 04856/22, 30-9-2024) (Baqwa J) Rape is one of those debilitating crimes that […]

Read more

Issuing shares to raise essential funding yet diluting existing shareholders

Siyakhula Sonke Empowerment Corporation (Pty) Ltd and Another v Redpath Mining (South Africa) (Pty) Ltd and Another [2024] JOL 64621 (GJ) Directors may issue shares to raise capital (Hogg v […]

Read more

Supreme Court of Appeal dismisses appeal in the Steinhoff Report case: A victory for transparency and accountability

Ibex RSA Holdco Ltd and Another v Tiso Blackstar Group (Pty) Ltd and Others 2025 (2) SA 408 (SCA) On 4 December 2024, the Supreme Court of Appeal (SCA) delivered […]

Read more

Judicial independence

O’Brien v Minister of Defence and Military Veterans and Others 2025 (2) SA 613 (CC) Lorne Neudorf notes that judicial independence is a contextual principle aimed at preserving the role […]

Read more

Argument on conviction and the question whether the minimum sentence applies on attempted aggravating robbery

Du Plessis v S (GJ) (unreported case no A101/2021, 28-2-2022) (Vally J and Wilson AJ) By Paseka Temeki Does attempted robbery with aggravating circumstances attract a minimum sentence within the […]

Read more

Re-evaluating relocation in family law

BMS v JNW (GJ) (unreported case no 2024/110526, 10-2-2025) (Abro AJ) Relocation disputes sit at the intersection of family law and constitutional rights, particularly when a custodial parent seeks to […]

Read more
X
De Rebus