Banking and Finance
Smith, J and Kelly-Louw, M ‘Increasing cashless payments using debit cards will promote financial inclusion in South Africa’ (2024) 87.2 THRHR 231.

Best interests of the child
Bekink, M ‘The best interests of the child and the right of interested third parties to parental responsibilities and rights: RC v HSC 2023 (4) SA 231 (GJ)’ (2024) 57 DJ 1.

Budget deficit financing
African Multidisciplinary Tax Journal ‘Budget deficit financing and economic well-being in Benin: Testing the Ricardian Equivalence Theory’ (2024) 4 AMTJ.

Carbon tax
African Multidisciplinary Tax Journal ‘An appraisal of carbon taxes for alignment to socio-economic realities of Africa’ (2024) 4 AMTJ.

Civil law systems
Du Plessis, JE ‘Private law, public law, and the state: A South African perspective’ (2024) 87.1 THRHR 1.

Competition law
Njako, P ‘The goals of competition law for a developing country: Finding the best fit’ (2024) 87.1 THRHR 73.

Competition regulation
Bouwer, P and van Heerden, C ‘Considering the goals of competition law through a critical review of selected competition theories’ (2023) 86.4 THRHR 419.

Construction guarantee
Lombard, M and Schulze, WG ‘The effect of section 133 of the Companies Act on the enforcement of a claim under a construction guarantee – Rey NO v Adowa Student Accommodation Co-ownership (26787/2022) [2023] ZAGPJHC 290 (3 April 2023)’ (2024) 87.2 THRHR 244.

Contracts
Van Eck, MM ‘The application of the subsidiarity principle in contracts’ (2024) 87.2 THRHR 223.

Criminal Procedure Act 51 of 1977
De Villiers, WP ‘Plea in terms of section 106(1)(h) of the Criminal Procedure Act 51 of 1977 – S v Moussa [2021] 3 All SA (GJ)’ (2023) 86.4 THRHR 503.

Delictual law
Ahmed, R ‘The influence of reasonableness on determining delictual or tort liability for pure economic loss – comparative conclusions’ (2023) 86.4 THRHR 401.
Wessels, B ‘Confusion in the law of delict: A close analysis of state liability, negligence, wrongfulness, and factual causation in AK v Minister of Police (1)’ (2023) 86.4 THRHR 445.
Wessels, B ‘Confusion in the law of delict: A close analysis of state liability, negligence, wrongfulness, and factual causation in AK v Minister of Police (2)’ (2024) 87.1 THRHR 84.

Deposit insurance system
Matasane, MA ‘Appraising the regulatory framework of the new South African Deposit Insurance System’ (2024) 57 DJ 24.

Differentiation and discrimination
Kok, A and Meyer, Z ‘Using laptops in prisoners’ cells: Failing to distinguish between differentiation and discrimination and failing to identify a prohibited ground of discrimination – Pretorius v The Minister of Justice and Correctional Services 2018 (2) SACR 501’ (2023) 86.4 THRHR 521.

E-commerce businesses and tax
African Multidisciplinary Tax Journal ‘Taxation of e-commerce activities and revenue potential in Ghana’ (2024) 4 AMTJ.

Economic governance on public contributions
African Multidisciplinary Tax Journal ‘Dynamics of taxation and economic governance: What design for the Uemoa Zone?’ (2024) 4 AMTJ.

Employment equity regulations
Rammila, D ‘“Numerical targets” or “quotas”? The Draft Employment Equity Regulations 2023 in perspective’ (2024) 45.2 ILJ 692.

Environmental law
Ashukem, JCN ‘Re-thinking Ex Post Facto Environmental Authorisation in South Africa: Insights from 2022 NEMA Amendment’ (2024) 57 DJ 79.

Estate duty implications
Meyer, E ‘Estate duty implications for contingent liability policies’ (2024) 39.2 ITJ.

E-taxation
African Multidisciplinary Tax Journal ‘Do reforms in automation reduce tax compliance costs in Africa? A staggered double-difference approach’ (2024) 4 AMTJ.

Exchange rate dynamics on tax revenues collection
African Multidisciplinary Tax Journal ‘The effects of exchange rate dynamics on tax revenues collection: Evidence from Malawi between 1990 and 2022’ (2024) 4 AMTJ.

Extended protection of women
Boniface, A ‘The Constitutional Court takes a step toward empowering women trapped in a patriarchal system – Bwanya v Master of the High Court 2022 (3) SA 250 (CC)’ (2023) 86.4 THRHR 512.

Fair process in the workplace
Todd, C and Reddy, N ‘Rethinking fair processes for dealing with poor conduct in the workplace’ (2024) 45.2 ILJ 720.

Foreign exchange control system
Schulze, WG ‘Blocking and forfeiture orders by the South African Reserve Bank: Recent judicial developments’ (2023) 86.4 THRHR 462.

Foreign income
Magosha, G ‘Section 11F deduction for SA resident on foreign income qualifying for a s 10(1)(o) exemption’ (2024) 39.2 ITJ.

Freedom of association
Senoamadi, PW ‘A delicate balancing act: Does the majoritarianism approach in South African Labour Law infringe the right to freedom of association?’ (2024) 45.2 ILJ 739.

ICT and tax revenue collection
African Multidisciplinary Tax Journal ‘Does the quality of ICT have an effect on tax revenue collection in Africa?’ (2024) 4 AMTJ.

Instalment agreement
Sonnekus, JC ‘Verhuur van ’n voertuig onder ’n afbetalingskoopkontrak vóór die laaste paaiement betaal is – die botsende belange van die insleepdiens se retensiereg op die voertuig na ’n ongeluk – Springs Car Wholesalers (Pty) Ltd t/a No Finance Cars v Diamond Panelbeaters and Towing CC (2022/008554) [2023] ZAGPPHC 1186 (2 Oktober 2023)’ (2024) 87.1 THRHR 119.

Intellectual property and genetic resources
Hurter, E ‘History in the making: Bringing to life the international agreement on intellectual property, genetic resources, and associated traditional knowledge’ (2024) 87.2 THRHR 213.

International Criminal Court
Ramsden, CA ‘The International Criminal Court and immunity: South Africa’s legal obligations’ (2022) AYIHL 35.

International law
Bantekas, I ‘The only true fragmentation in international law: Jus ad bellum and jus in bello’ (2022) AYIHL 54.

International tax cooperation
African Multidisciplinary Tax Journal ‘The need for a responsive African business community in international tax cooperation’ (2024) 4 AMTJ.

Investigations by the Health Professions Council
Kwinda, MA; Labuschaigne, M and Slabbert, M ‘Powers of the Registrar of the Health Professions Council to institute investigations under the Health Professions Act 56 of 1974’ (2024) 57 DJ 17.

Judicial appointments
Ntlama-Makhanya, N ‘“Reflecting back” on public participation in the judicial appointment of the South African Chief Justice?’ (2024) 57 DJ 58.

Labour dispute resolution
Whitear-Nel, N and de Villiers, C ‘Obstacles and opportunities for labour dispute resolution using videoconferencing technology’ (2024) 45.2 ILJ 663.

Labour law
Employment law ‘Two-faced: The limits of equal pay claims’ (2024) 40.2 EL.
Grogan, J ‘Echoes of Marley Pipe – common purpose and dismissals of violent strikers’ (2024) 40.2 EL.
Grogan, J ‘Job or joint? Dealing with cannabis in the workplace’ (2024) 40.3 EL.
Grogan, J ‘LRA or RGA? Politics and strikes’ (2024) 40.3 EL.

Law firms facilitating electronic payments
Scott, J ‘’n Ernstige waarskuwing aan prokureursfirmas wat elektroniese betalings vir hulle kliënte fasiliteer – Hawarden v Edward Nathan Sonnenbergs Inc 2023 (4) SA 152 (GJ)’ (2023) 86.4 THRHR 473.

Legal and ethical duty on doctors
Coetzee, LC ‘Ingeligte toestemming tot geneeskundige ingrepe: ’n Ondersoek na die maatstaf vir die openbaarmaking van risiko’s voor Beukes v Smith’ (2024) 87.1 THRHR 105.

Macroeconomic variables on tax revenue
African Multidisciplinary Tax Journal ‘Effects of the macroeconomic environment, policy and administrative measures on revenue performance: The case of Nigeria (2010–2021)’ (2024) 4 AMTJ.

Medical negligence
Politis, A ‘Causation in quasi-judicial tribunals: Proof in medical negligence claims?’ (2024) 87.2 THRHR 201.

Mining sector
Sanou, KA ‘Tax instruments for the mining sector: Profit-based taxes versus production-based taxes’ (2024) 4 AMTJ 1.

Mobile money transaction levy
African Multidisciplinary Tax Journal ‘Assessing Tanzanians’ response to the implementation of a mobile money transaction levy’ (2024) 4 AMTJ.

Piercing the corporate veil
Marais SC, A ‘Supreme Court of Appeal refuses “reverse” piercing of the corporate veil’ (2024) 15.1 BTCLQ 1.

Piercing the veil of a trust
Smith, B ‘Trust assets and accrual claims in divorce proceedings: The Supreme Court of Appeal muddies the waters by misconstruing its own precedent – MJK v IIK 2023 (2) SA 158 (SCA)’ (2023) 86.4 THRHR 491.

Policy-oriented jurisprudence
Nell, A ‘An analysis of policy-oriented jurisprudence at the International Criminal Tribunal for the former Yugoslavia (ICTY): A lemniscate of natural law, legal positivism and two liberalisms?’ (2022) AYIHL 20.

Proprietary function of marks
Brits, R ‘Die rol van merke by die lewering van roerende sake’ (2024) 87.1 THRHR 42.

Regional Electronic Cargo Tracking System
African Multidisciplinary Tax Journal ‘The effect of regional electronic cargo tracking systems on cargo safety at the Kenya Revenue Authority’ (2024) 4 AMTJ.

Regulation of meat analogue food
Visagie, J ‘The regulation of product names for meat analogue foods in South Africa’ (2024) 87.2 THRHR 156.

Tax administration
African Multidisciplinary Tax Journal ‘Analysis of mining rent sharing: Case of the Kamoa-Kakula Project’ (2024) 4 AMTJ.
Van Zyl, SP and Fritz, C ‘The law of obligations, tax debts, insolvency, and the dissipation of assets to the prejudice of the fiscus’ (2024) 87.1 THRHR 23.

Tax compliance rate
African Multidisciplinary Tax Journal ‘Determinants of implicit tax in Kaduna State, Nigeria’ (2024) 4 AMTJ.

Tax law – understatement penalties
Pinch, A ‘Understatement penalties through the cases’ (2024) 15.1 BTCLQ 9.

Tax law
Blumberg SC, M ‘Thistle and coronation: Can a taxpayer place reliance on a legal opinion to avoid or reduce penalties while at the same time withholding disclosure of the opinion from SARS?’ (2024) 15.1 BTCLQ 20.
Du Plessis, C ‘Comparison of different taxes applicable between a Buy-and-Sell and a Share Buy-back Agreement’ (2024) 39.2 ITJ.

Tax rates
Gnidehou, MG and Alinsato, AS ‘Effect of tax rates on industrial profits on industrial production in Sub-Saharan Africa’ (2024) 4 AMTJ 18.

Tax shelter schemes
Liptak, E ‘Circular cash flows: A primer’ (2024) 15.2 BTCLQ 15.

Taxation on industrial development
African Multidisciplinary Tax Journal ‘Does tax promote industrial development in Africa?’ (2024) 4 AMTJ.

The right to strike
Manamela, ME ‘Secondary strikes and their proportional impact on both the primary and secondary employer’ (2024) 57 DJ 46.

Transitional justice process
Iyi, JM ‘Resolving presidential term limits in transitional justice processes: Revisiting the 2015 Burundi Crisis’ (2022) AYIHL 1.

VAT provisions
Kruger, D ‘VAT, indemnity payments and Capitec Bank: The good, the bad and the ugly (Part 1)’ (2024) 15.2 BTCLQ 1.

Waste management services
Rudnicki, M ‘The Enviroserv case: A shift in interpretation of what is a process of manufacture’ (2024) 15.2 BTCLQ 24.

Kathleen Kriel BTech (Journ) is the Production Editor at De Rebus.
This article was first published in De Rebus in 2024 (Aug) DR 58.