Browsing PER: Potchefstroom Electronic Law Journal by Subject "Interpretation"
Now showing items 1-3 of 3
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Double taxation treaty interpretation : lessons from a case down under
(PER/PELJ, 2020)In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain ... -
Impact of the Constitution's Normative Framework on the interpretation of provisions of the Companies Act 71 of 2008
(PER/PELJ, 2019)Given the intention of section 7(a) of the Companies Act 71 of 2008 (the Act) to promote compliance with the Bill of Rights in the interpretation and application of company law in SA, this article assesses the extent to ... -
Interpretation before and after Natal joint Municipal Pension Fund v Endumeni Municipality 2012 4 SA 593 (SCA)
(PER/PELJ, 2019)This article explores the background to the decision in Natal Joint Municipal Pension Fund v Endumeni Municipality 2012 4 SA 593 (SCA), some of its conceptual content and its broader implications for future jurisprudence ...
