Recent articles and research – July 2020

July 1st, 2020

Accessing articles from publishers


Please note that the below abbreviations are to be found in italics at the end of the title of articles and are there to give reference to the title of the journal the article is published in. To access the article, please contact the publisher directly. Where articles are available on an open access platform, articles will be hyperlinked on the De Rebus website at


BTCLQ Business Tax and Company Law Quarterly SiberInk (2020) 11.1
LDD Law, Democracy and Development University of the Western Cape,
Faculty of Law

(2019) 23

(2020) 24

SAJHR South African Journal on Human Rights Taylor & Francis (2019) 35.4
TPCP Tax Planning Corporate and Personal LexisNexis

(2020) 34.2

(2020) 34.3


Bioethical research

Townsend, BA and Thaldar, DW ‘Navigating uncharted waters: Biobanks and informational privacy in South Africa’ (2019) 35.4 SAJHR 329.


Civil law

Dingeldey, PA fourth transformation of democracy? Liquid democracy, supra-national democracy and the fate of participation’ (2019) 23 LDD 181.


Class action

Broodryk, TAn empirical analysis of class actions in South Africa’ (2020) 24 LDD 54.


Constitutional law 

Arendse, LThe South African Constitution’s empty promise of “radical transformation”: Unequal access to quality education for black and/or poor learners in the public basic education system’ (2019) 23 LDD 100.


Education law

Nanima, RD and Durojaye, EFour years following South Africa’s declaration upon the ratification of the ICESCR and jurisprudence on the right to basic education: A step in the right direction?’ (2019) 23 LDD 270.


Global finance

Mengie, L and Arcuri, AThe global financial regulatory system and the rule of law: An appraisal of the regulatory process under Basel III’ (2019) 23 LDD 148.


Human rights

Heleba, SDoes the exclusion of a right to basic sanitation in international law impede its legal enforcement?’ (2019) 23 LDD 245.


Immigration law

Khan, FHas South Africa committed in good faith to article 34 of the UN Refugee Convention, which calls for the naturalisation of refugees?’ (2019) 23 LDD 68.


International constitutional law

Bäumler, J Who are “the people” in the German Constitution? A critique of, and contribution to, the debate about the right of foreigners to vote in multi-level democracies’ (2020) 24 LDD 1.

Schaks, NDemocracy and (the essential content of) fundamental rights: Marching in line or precarious balancing act?’ (2019) 23 LDD 299.


International law

Zouapet, AK and Plagis, MA ‘Braamfontein encroaching? An internationalist reading of the South African Constitutional Court judgment on the SADC Tribunal’ (2019) 35.4 SAJHR 378.


International law – private regulation

Coetzee, JPrivate regulation in the context of international sales contracts’ (2020) 24 LDD 27.



Spies, A ‘The importance of minority judgments in judicial decision-making: An analysis of Minister of Justice and Constitutional Development v Prince’ (2019) 35.4 SAJHR 429.

Van Marle, KHold on to critical jurisprudence’ (2019) 23 LDD 202.


Labour law

Nxumalo, L ‘Utilising transformational leadership to implement disability laws in the South African workplace’ (2019) 35.4 SAJHR 351.


Legal practice

Lutchman, SEx parte Somers (1927) 48 NPD 1: A story of racial exclusion in the South African legal profession’ (2019) 23 LDD 219.


Property law

Draga, L and Fick, SFischer v Unlawful Occupiers: Could the court have interpreted the “may” in s 9(3)(a) of the Housing Act as a “must” under the circumstances of the case?’ (2019) 35.4 SAJHR 404.


Tax law

Botha, L and Mukumba, T ‘Solely avoidance vehicles – with no independent commercial purpose’ (2020) 34.2 TPCP.

Burt, K ‘A taxable benefit – tax equalisation and compliance’ (2020) 34.2 TPCP.

Clegg, D ‘From Spur to Clicks – thoughts for the future’ (2020) 34.2 TPCP.

Clegg, D ‘South African joint venture – financial arrangement with a non-resident’ (2020) 34.3 TPCP.

Davey, T ‘Frying pan into the fire – section 7(8) or s 7C or both?’ (2020) 34.3 TPCP.

Davidson, S ‘New retirement issues – not only for the old’ (2020) 34.3 TPCP.

Kruger, D and Alexander C ‘Value-added tax and corporate transactions: The dragons slumber (part 1)’ (2020) 11.1 BTCLQ 18.

Marlie, T ‘Unclaimed allowances – a timing issue’ (2020) 34.3 TPCP.

Meiring, G ‘The tax director – II – align tax with business strategy’ (2020) 34.2 TPCP.

Meiring, G ‘The tax director – III – management of tax risk’ (2020) 34.3 TPCP.

Mitchell, K ‘Foreign employment’ (2020) 34.2 TPCP.

Mitchell, L ‘Forward purchases and sales – further unusual trading stock provisions’ (2020) 34.2 TPCP.

Mitchell, K ‘Foreign employment – II – Qualifying remunerations and “work days”’ (2020) 34.3 TPCP.

Mitchell, L ‘Farmers’ trading stock – some peculiar provisions’ (2020) 34.3 TPCP.

Palmer, G ‘Non-profit companies – section 30 application must be correct’ (2020) 34.2 TPCP.

Palmer, G ‘Inactivity until the end – litigation between Sars and Lifman and certain associated entities owned by him commenced in 2015’ (2020) 34.3 TPCP.

Ramfol, R ‘Tax revolt – not the answer’ (2020) 34.2 TPCP.

Rudnicki, M ‘Provision for doubtful debts: Non-banks (more accounting influences)’ (2020) 11.1 BTCLQ 9.

Seligson, M ‘An exercise in tax strategy: Hooray for 12J!’ (2020) 11.1 BTCLQ 1.

Silke, J ‘Adequate reasons test – applied by the tax court’ (2020) 34.2 TPCP.

Stein, M ‘Emigrants and immigrants – South African tax treatments’ (2020) 34.2 TPCP.

Stein, M ‘Spouses’ income or gain – some points to note’ (2020) 34.3 TPCP.

Surtees, P ‘Trading stock valuations – international accounting standards effect’ (2020) 34.3 TPCP.

Van der Spuy, P ‘Formalities in trust deeds – for proper administration’ (2020) 34.2 TPCP.

Van der Spuy, P ‘A trust for an estate plan – many benefits are available’ (2020) 34.3 TPCP.


Kathleen Kriel BTech (Journ) is the Production Editor at De Rebus.

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This article was first published in De Rebus in 2020 (June) DR 42.

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