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Evaluating the international taxation of digital services in relation to South Africa
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A critical analysis of the implications of the fourth industrial revolution on tax regulation: relevance of the robot tax debate in South Africa from a developing country perspecti...
Published 2021“…Using a doctrinal approach, this research finds that the robot tax debate is not only relevant but imperative in developing countries and that the socioeconomic circumstances present in these countries aggravate the negative impact of 4IR.…”
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An analysis of the World Bank’s Development Knowledge : the case of South Africa’s partnership with the World Bank 2008 - 2012
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The George W. Bush Administration's aid strategy and its impact on development in Sub-Saharan Africa
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The risk of humanitarianism : industry-specific political-security risk analysis for international agencies in conflict zones
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The economics of tobacco control in some African countries
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Intellectual property rights and competition policy: patent rights, access to life-saving drugs in developing and least-developed countries under the TRIPS Agreement and the future...
Published 2026“…This study examines the use of TRIPS flexibilities for the access on essential drugs in developing and least-developed countries and sets out the impact of the Doha Declaration of 2001 and the Amendment to TRIPS of 2005 on the TRIPS Agreement. …”
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GIS mapping and analysis of aircraft noise at Cape Town International Airport
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South Africa's Bid for the 2004 Olympic Games as means for international unity and international awareness
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Towards the design of a reflexive regulatory framework to "Reduce and control emissions from land deforestation and degradation and enhancing carbon stocks" (REDD+): a perspective...
Published 2017“…The goal of REDD+ is that host countries will receive, inter alia, financial compensation if they choose to conserve their forests rather than convert them to non-forest land use. …”
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An analysis of the digital services tax solutions presented in Africa and early-adopting developed countries to inform South Africa on the design features for taxing the digital ec...
Published 2025“…Digital services tax (“DST”) has emerged as the most prevalent unilateral approach to taxing the digital economy, especially among African countries. In light of the issues regarding the global consensus required to implement Pillar One and the time it will take to get the United Nations (“UN”) Framework Convention on International Tax Cooperation underway, an opportunity exists for South Africa to consider implementing a DST to tax the digital economy and benefit from the additional tax revenue to be generated in the interim. …”
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Financial liberation and international remittances in Sub-Saharan Africa : a panel data analysis
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Addressing the adaptation finance gap: scaling up investment in climate change adaptation using blended finance solutions
Published 2023“…Three barriers relate to scaling up public sector investment in adaptation, notably i) failure on the part of developed countries to meet their climate finance pledges, leading to inadequate adaptation funding reaching developing countries, ii) failure to use public budgets strategically to finance climate change resilience, and iii) the scale of the adaptation finance challenge is beyond that which can be funded from public budgets alone. …”
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An analysis of treaties for the exchange of information for tax purposes impacting a South African retail sector taxpayer and financial institutions trading in the Southern African...
Published 2015“…Based on recent international tax developments, global revenue authorities have identified a need for the exchange of taxpayer information (EOI) to identify both tax evasion and tax avoidance. …”
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The perceptions of a group of Sesotho mothers, from a low socio-economic group in the Free State, on early literacy
Published 2016Get full text
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