Browsing by Author "Davis, Dennis"
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Item Confronting apartheid. A personal history of South Africa, Namibia and Palestine, John Dugard(Juta, 2021) Davis, DennisJohn Dugard is a household name in the law of South Africa. Perhaps even before that, but certainly since his inaugural lecture was published fully 50 years ago (see 'The judicial process, positivism and civil liberty' (1971) 88 SALJ 181), no one even passingly concerned about the rule of law and the administration of justice in this country could have failed to note Dugard's challenging stance. This lecture is discussed in the book and it deserves such treatment in that it was a remarkably brave and intellectually incisive article. It was delivered at the height of apartheid, and in an atmosphere of great hostility to the few public critics of the regime It carved out a theory of adjudication which at that time was being developed in similar fashion by Ronald Dworkin in his Taking Rights Seriously. In itself, this illustrates the cutting-edge nature of Dugard's scholarship. From his vantage point at the Law Faculty of Wits University, and with an occasional foray into the courts as an advocate, John Dugard raised vital questions about the relationship between law and justice under apartheid, most comprehensively and devastatingly catalogued in his Human Rights and the South African Legal Order (1978), tellingly published by PrincetonItem Cross border tax assistance as a framework for revenue mechanism(University of the Western Cape, 2023) Mvangeli, Nonkcubeko; Davis, DennisA national tax authority i.e., SARS has a wide range of powers at its disposal to collect taxes that are not paid or on time or in their full amount within the borders of South Africa. The issue arises when a taxpayer leaves their jurisdiction without settling the tax debt or has no asset within the jurisdiction that may serve to recover the tax debt. Tax authorities across the globe have thus come up with measures to ensure effective collection of taxes in response to the possibility that taxpayers may avoid paying their tax debts. The initial step is therefore to request for assistance from a foreign tax authority to collect the taxes due. The process of cross-border tax assistance is a significant and necessary one in ensuring the recovery of tax debts from a foreign government. As means of addressing the threat, South Africa introduced section 93 of the Income Tax Act which was later repealed by section 185 of the Tax Administration Act in the assistance of recovering of tax debts from a foreign government. This provision is however subject to the fact that there ought to be an international tax agreement concluded between South Africa and the foreign government. Recent cases show cooperation and assistance between SARS and foreign tax authorities in the enforcement of outstanding taxes and indicates an increase in international effort s to prevent efforts of taxpayers avoiding paying their taxes.Item Human rights and the transformation of property. By Stuart Wilson(Juta, 2021) Davis, DennisA book devoted to the transformation of law, in this case property law, which is published in South Africa is cause for celebration. Such a work devoted to South African law is rarer than the proverbial dentures of a hen. The opening holds great promise. Stuart Wilson graphically describes the occupation of inner Johannesburg by desperately poor people, living on the margins, in search of an urban dream. They now occupy a shell of a penthouse that was once part of an urban dream from a previous era.