Vol. 47 No. 2 (2014)

Articles

• The Collection of Value Added Tax on Cross-border Digital Trade – Part 1: Registration of Foreign Vendors

  SP van Zyl

  154-186

  • PDF

• The Headquarter Company Structure in the Southern African Context: a South African Tax Law Perspective

  Tracy Gutuza

  187-205

  • PDF

• The Victim-centred Approach in Criminal Prosecutions and the Need for Compensation: Reflections on International Approaches and the Legislative and Policy Frameworks in Uganda and South Africa

  Christopher Mbazira, John Mubangizi

  206-224

  • PDF

• The Legality of Targeted-killing Operations in Pakistan

  Yolandi Meyer

  225-247

  • PDF

• Contract Interpretation and Relational Contract Theory: a Comparison between Common Law and Civil Law Approaches

  Shida Galletti

  248-275

  • PDF

• Placing the Right to Occupational Health and Safety within a Human Rights Framework: Trends and Challenges for South Africa

  Clarence Tshoose

  276-296

  • PDF

• The Business Trust and a Southern African Lex Mercatoria

  Eben Nel

  297-315

  • PDF