Vol. 47 No. 3 (2014)

Published: 2014-03-28

Articles

The Collection of Value Added Tax on Cross-border Digital Trade – Part 2: VAT Collection by Banks

SP van Zyl, WG Schulze

316-349
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Is Tax Coordination a Solution of Trade Distortions in SACU? Possibilities for Coordination of Value Added Tax in the Southern African Customs Union

Puseletso Letete

350-371
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The Technology-neutral Approach and Electronic Money Regulation in the EU: Identifying the Promises and Challenges for Future Regulation in South Africa

Maphuti D Tuba

372-400
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Addressing the Spectre of Phishing: are Adequate Measures in Place to Protect Victims of Phishing?

Fawzia Cassim

401-428
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Factors that Limit the Efficacy of General Anti-avoidance Rules in Income Tax Legislation: Lessons from South Africa, Australia, and Canada

Benjamin T Kujinga
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The Constitutional Protection of Tenants’ Interests: a Comparative Analysis

S Viljoen

460-489
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Forging Institutional Cooperation to Protect Core Labour Standards in Trade: are a World Trade Organisation and an International Labour Organisation Joint Dispute Settlement System Practical?

Tapiwa V Warikandwa, Patrick Osode

490-508
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Book Review

The Responsibility of International Organisations towards other International Organisations: Law and Practice of the United Nations, the World Bank, the European Union and the International Atomic Energy Agency by Bimal N Patel

Dire Tladi

509-511
- PDF