Academy of Science of South Africa (ASSAf): Open Journal Systems
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SOUTH AFRICA’S RESPONSE TO THE DIGITAL ECONOMY’S DIRECT TAX CHALLENGES – PART 1
No full textInternational tax rules were developed more than a century ago. At their core is the principle that profits should be taxed where economic activities physically take place and where value is created. Advances in technology and the progression of the fourth industrial revolution have changed how businesses around the world operate and have given rise to the “digital economy”. Businesses no longer need to be “physically” present in a jurisdiction but can operate digitally or virtually anywhere in the world. New business models such as e-commerce, payment services, app stores, online advertising, cloud computing and participative network platforms have emerged. The digital economy and these new business models pose various challenges to the effectiveness of rules on the current jurisdiction to tax; businesses are able to derive significant economic benefits from a country without a “taxable nexus” to such country – for example, without the creation of a fixed place of business, permanent establishment or establishing a place of effective management. The digital economy is global in nature and, therefore, policy actions dealing with the global economy need a global approach. The Organisation for Economic Co-operation and Development (OECD) has taken a leading role in developing new direct-tax rules that will address the tax challenges posed by the digital economy and has agreed to develop a two-pillar solution that can be consented to internationally and implemented by countries. Pillar one proposes new rules on tax nexus and profit allocation for large multinational enterprises (MNEs) that meet certain revenue and profitability thresholds. The rules do not require MNEs to be physically present in a jurisdiction. Pillar two proposes mechanisms to ensure large MNEs pay a minimum level of tax (currently set at 15 per cent) regardless of where their headquarters are or the jurisdictions in which they operate. Some countries (such as the United Kingdom (UK), United States of America (USA), India, and Nigeria) have opted to take unilateral measures as they wait for a global solution. These unilateral measures are often uncoordinated and give rise to some undesirable consequences, such as double taxation. South Africa has decided to wait for global consensus and is currently not taxing the digital economy through its direct-tax rules. Although the OECD solutions are helpful proposals on taxing the digital economy and are a step in the right direction, it is submitted that they are not completely suited for South Africa as a developing African country; they do not consider some of South Africa’s unique circumstances, such as the prevalence of corruption, semi-skilled tax administration and limited resources. South Africa should not merely adopt the rules blindly but should adapt them to suit its needs as a developing country. South Africa needs to protect its tax base while embracing the digital economy; perhaps, while it waits for a global solution, it could strengthen its source rules as recommended by the Davis Tax Committee. This article is divided into two parts. Part 1 evaluates the suitability of South Africa adopting the OECD global solutions to the direct-tax challenges posed by the digital economy in a developing African country; Part 2 evaluates whether South Africa’s response to these challenges is the best option by considering the approach and consequences of select developed and developing jurisdictions (that is, USA, UK, Nigeria and India) adopting unilateral measures while waiting for an OECD global solution
THE VALUE OF A NEIGHBOUR’S VIEW
No full textThe recent judgment of the Supreme Court of Appeal in Paola v Jeeva NO (2004 1 SA 396 (SCA)) has caused quite a stir in the property industry. The court ruled that in terms of section 7(1)(b)(ii)(aa)(ccc) of the National Building Regulations and Building Standards Act 103 of 1977 a local authority cannot approve a building plan if the proposed building would obstruct the view from an adjoining property to such an extent that the obstruction would in fact derogate from the market value of the latter property. Some property practitioners have interpreted the judgment to mean that a municipality is now prohibited from approving the building plan relating to the construction of any building if the proposed development would impair the view from an adjoining property. Many believe that“the logical conclusion of the … decision is that he who first develops his property may be able to prevent his neighbours from developing their properties in similar fashion, to any extent that it detracts from his view”.Based on this interpretation of the judgment, owners of vacant land in coastal resorts whose view is currently obstructed by an existing building may rightfully fear that they will be forced to live with this given the position that they cannot build a double storey to obtain some view if by doing so they would, in turn, obstruct the view from an adjoining property. In fact, this belief has prompted some estate agents to advise sellers of vacant land that since they cannot erect a building obstructing their neighbour‟s view, the value of their properties has been diminished substantially, hence they should lower their asking price. Against this background it is perhaps not surprising that it has been suggested that the judgment “cannot be a correct interpretation of the relevant section” and that the Supreme Court of Appeal “needs to reconsider its broad-brush approach to the meaning of value … and in any event that the legislature needs to amend the section to ensure that it is interpreted sensibly”.The purpose of this note is to place the Supreme Court of Appeal's judgment in proper perspective. It is submitted that the decision is perfectly correct and, properly interpreted, does not support any of the aforesaid contentions
ON THE DECONSTRUCTIBILITY OF THE LAW FROM A SOUTH AFRICAN PERSPECTIVE
No full textThe legal theories tackled in this article are the complex ones of postmodernism, deconstruction and feminism, which are admittedly worth far more than a brief exploration. I therefore urge the reader to keep in mind that this remains a playful exploration of some exciting ideas and is not a complete or universal thesis.Firstly, I explore Derrida‟s influential work on the force of law and its deconstructible nature. Secondly, I turn to Van der Walt‟s deconstruction of the bridge metaphor in South African constitutionality as an example of the deconstructibility of the law in a local context. In the final paragraphs some questions are raised which we need to ask ourselves when we claim that we live in a postmodern world with postmodern values and deconstructible rights
IS THERE A PRESCRIBED LENGTH FOR A DECLARATION BY AN APPLICANT AND/OR A PLEA BY A RESPONDENT IN RULE 43(2) AND (3) APPLICATIONS?
No full textThis case note investigates the interpretation of Rule 43(2) and (3) of the Uniform Rules of Court. It determines whether there is a prescribed length for such applications and pleas under the Rules. It takes a historical perspective, tracing two contradictory views in case law and considers how the courts have interpreted these two views in their different judgments. Some courts have interpreted the Rules strictly; they have held that such applications and pleas should be brief, succinct and to the point. Others have disagreed with the strict interpretation and allowed prolixity. The input of the legal fraternity (the Cape Bar and the Law Society of South Africa) on the shortcomings of the Rules, and how they could be amended, is discussed. The ruling of the full bench of the Gauteng Local Division of the High Court has answered the question. It has held that there is no one-size-fits-all approach under the rule. Each case must be determined according to its own merits. Simple cases may be disposed of expeditiously, but complicated cases should not be struck off the roll because of prolixity
Orality in Yorùbá films: A study of selected films of Akínwùmí Iṣọ̀lá
No full textDespite technological innovations, orality still forms one of the aesthetic elements in the new media such as home video films as a result of the unending interface between orality and the literacy tradition. Using intertextuality as an approach, in this article I examine orality in selected films of Akínwùmí Ìṣọ̀lá, with a view to showing how he uses verbal arts as a powerful tool for the transmission of cultural values. The selected films are Saworoidẹ (1999), Agogo Èèwọ̀ (2002) and Ẹfúnṣetán Aníwúrà (2005). The films were selected based on their preponderant featuring of oral narratives. My findings reveal that folktales, legends, songs, Ifá corpus, drumbeats, incantations, and panegyric are the Yorùbá oral genres that Akínwùmí Ìṣọ̀lá incorporates into his films. One can infer from Ìṣọ̀lá’s films that there is an overlap between his oral culture and his creative work because culture is the active force that energises and drives the creative work. I conclude that Ìṣọ̀lá uses his creative ingenuity to re-awake and preserve Yorùbá oral tradition in his films, which points to the fact that oral literature has a continued vitality for contemporary society
A feminist analysis of ‘Dhako en …’ (A woman is …) proverbs among the Luo community of Kenya
No full textPostcolonial feminism conceptualises the female body as volatile to theorise the inherent vibrant activities of (re)identification of the self from the social masculine inscriptions. In addition to that, the female body is also understood as a subject of conquest in a political struggle to emancipate the self from the instigators of its suppression. Given this, the female body is highly political and attempts to emancipate itself from oppressive patriarchal hegemony. In spite of these efforts by feminist scholars to proclaim the inevitable transfiguration of the female body, and to elucidate a transformation towards autonomy of self, discourse in emerging oral tradition and emerging genres of oral literature in contemporary African societies derail the quest for recreation of an ‘envisioned woman’. In this study I analyse ‘Dhako en’ (a woman is) proverbs among the Luo community of Kenya, and investigate their dominant role in the objectification of the female body in contemporary society. These proverbs were collected from Facebook, and then analysed through a deconstructionist approach and postcolonial feminist theory of sexualised objectification. At the superficial level, ‘Dhako en’ proverbs are supposed to entertain by creating comic relief. I argue that the signified is a woman relegated to a mere object of misappropriation, and that the signifiers embody sexual connotations in the pretext of artful use of words verbally. I conclude that these proverbs become existential threats to the ‘transfiguration’ process of the female body and continue to ‘other’ the image of the woman, complicating the overall feminist struggle
Gender and power as negotiated in Bukusu circumcision ceremonies
No full textRecent studies on language and gender that focus on songs and beer drinking sessions within the context of the Bukusu circumcision ceremony have shown that language is gendered and that it espouses male gender. Against this backdrop, in this study we aim to denaturalise this view by focussing on conversations within the circumcision ceremony. By using theoretical and methodological principles from critical discourse and conversation analysis in particular, we argue that, by using linguistic strategies, traditional gender roles are not only discursively highlighted but they are also negotiated and even resisted. This study falls within recent discussions in critical discourse analysis that have shown that language masks asymmetrical power relations on the one hand, and within postcolonial studies that have shown that gender discourses can reflect collisions between differing points of views on the other hand. The data used in this study is four audio recordings of conversations that took place alongside the main ceremony. This data has been analysed at the level of content and prosodic organisation to identify discursive practices that reveal the negotiation and contestation of gender roles. The study contributes to recent discussions in critical discourse analysis by exposing gender asymmetries and contestations that lie behind ‘taken-for-granted’ realities, with specific examples from the postcolonial context of the Bukusu circumcision ceremony
Antibacterial activity of two actinomycetes species isolated from black sand in North Egypt
No full textIncreasingly high levels of multidrug-resistant (MDR) pathogens have necessitated the discovery of novel bioactive compounds. For this reason, two actinomycetes strains, Streptomyces griseorubens and Streptomyces rochei, were isolated for the first time from the black sand shores of Kafr El Sheikh in Egypt, which is home to several large fish farms. Isolates were identified via phenotypic, biochemical and 16S rRNA sequence protocols. Both strains exhibited powerful antimicrobial activity against three serious MDR pathogens: Bacillus subtilis, Salmonella enteritidis and Pseudomonas aeruginosa. The bioactive compounds of isolates’ filtrates were identified using gas chromatography–mass spectroscopy (GC-MS). For S. griseorubens, the detectable antibacterial compounds were hexanoic acid, 2-ethyl-, 2-ethylhexyl ester, n-Decane, hexadecanoic acid methyl ester, benzene acetic acid, ricinolic acid, and ethylparaben, while S. rochei secretes heptadecane, 2,6-dimethyl-, benzene acetic acid, dibutyl phthalate, octacosane, hexacosane, and vitamin A aldehyde. These results strongly encourage the use of these eco-friendly isolates as a biocontrol against MDR pathogens that attack fish farms.
Significance:
Streptomyces spp. act as strong weapons for fighting multidrug resistance in pathogenic bacteria – one of the most important current threats to public health. They are additionally regarded as eco-friendly organisms that can be used as a biocontrol agent against infections that endanger fish farms
Herbicide resistance cases in South Africa: A review of the current state of knowledge
No full textHerbicides play a major role in weed management worldwide. However, herbicide resistance is a global challenge that threatens weed management and sustainable agriculture. In South Africa, over 36 years, ten weed species have evolved resistance to five modes of action. In this review, cases of herbicide resistance that were published in scientific journals, proceedings of congresses, theses or dissertations, and in the international survey of herbicide-resistant weeds, were included to give national and international scientists’ perspectives on the current status of herbicide resistance in South Africa. Since the last review was published in 2010, there have been new insights and novel techniques to document the molecular mechanism of herbicide-resistant weeds. Most cases of herbicide resistance in South Africa involved monocot and dicot weeds which are problematic in various cropping systems such as Lolium spp. (annual ryegrass), Phalaris spp. (canary grass), Avena spp. (wild oats), and Raphanus raphanistrum L. (wild radish). Understanding the extent of herbicide resistance and the molecular mechanism involved in herbicide resistance is paramount to developing novel techniques to manage herbicide-resistant weeds.
Significance:
Data presented in this review help raise awareness of the threat of herbicide resistance in South Africa.
Herbicide resistance in South Africa continues to evolve steadily through a wide range of weed species and modes of action