scholarly journals ‘n Ondersoek na die inkomstebelastinghantering van beëindigingsboetes betaalbaar deur verhuurders by die voortydige beëindiging van ‘n huurooreenkoms

2012 ◽  
Vol 5 (2) ◽  
pp. 547-566
Author(s):  
Leonard Willemse ◽  
David Badenhorst
Keyword(s):  
United States ◽  
South African ◽  
International Business ◽  
United States Of America ◽  
Income Tax ◽  
The United States ◽  
Correct Treatment ◽  
African Context ◽  
The One ◽  
Lease Agreement

The premature termination of lease agreements is a common occurrence in the South African and international business arena. When a lease is terminated prematurely, it is currently the practice that the person who terminates the lease agreement has to pay a termination penalty. This article investigates the income tax treatment possibilities of the penalty paid by a lessor. For purposes of this investigation the income tax treatment of lease termination penalties in Australia, Canada, the United States of America and South Africa are investigated. This is done in order to identify guidelines and principles that could possibly be used in a South African context, which may lead to the efficient and correct treatment of lease termination penalties for South African income tax purposes. The investigation concludes that the factors surrounding the lease termination transaction as well as the intention of the parties involved, will determine the appropriate income tax treatment of the penalty. The question must be asked whether or not the termination penalty was incurred as part of a ‘profit-making scheme’ and what happens after the penalty has been incurred. It is recommended that, where the penalty is deemed to be capital in nature, the merit of allowing some sort of capital allowance (similar to the one used in the United States of America) should be investigated.

scholarly journals A Comparative Discussion of the Judicial Disqualification of Directors under the South African Companies Act

2020 ◽  
pp. 1-24
Author(s):  
Rehana Cassim
Keyword(s):  
United States ◽  
United Kingdom ◽  
South African ◽  
United States Of America ◽  
The United States ◽  
The South ◽  
The United Kingdom ◽  
Locus Standi

Abstract Section 162 of the South African Companies Act 71 of 2008 empowers courts to declare directors delinquent and hence to disqualify them from office. This article compares the judicial disqualification of directors under this section with the equivalent provisions in the United Kingdom, Australia and the United States of America, which have all influenced the South African act. The article compares the classes of persons who have locus standi to apply to court to disqualify a director from holding office, as well as the grounds for the judicial disqualification of a director, the duration of the disqualification, the application of a prescription period and the discretion conferred on courts to disqualify directors from office. It contends that, in empowering courts to disqualify directors from holding office, section 162 of the South African Companies Act goes too far in certain respects.

scholarly journals The socio-political context of the application of fair selection models in the usa

1996 ◽  
Vol 22 (1) ◽  
Author(s):  
G. K. Huysamen
Keyword(s):  
United States ◽  
South African ◽  
United States Of America ◽  
Personnel Selection ◽  
The United States ◽  
Political Context ◽  
Preferential Treatment ◽  
Selection Models ◽  
The Usa ◽  
History Of

In an earlier article, the psychometrics of various fair selection models that had been proposed in the United States of America in the late 1960s, early 1970s were presented. The purpose of the present article is to discuss the subsequent history of the application of these models in personnel selection in that country and to view its implications for the South African situation. Because the question of fair selection models ties in with the issue of affirmative action, a brief history of this issue as it pertains to personnel selection is also given. Key decisions of the American Supreme Court that have a bearing on this matter are also reviewed. The failure to widely apply these fair selection models may be attributed to the prevalent socio-political context which favours the preferential treatment of certain groups but is hesitant to specify the particulars and limits of such treatment. Opsomming 'n Vorige artikel het die psigometi-ika onderliggend aan verskeie billike keuringsmodelle wat in die laat sestigerjare, vroee sewentigerjare in die Verenigde State van Amerika voorgestel is, behandel. Die doel met die onderhawige artikel is om 'n oorsig te verskaf van die daaropvolgende geskiedenis van die toepassing van daardie modelle in personeelkeuring in daardie land, en om die implikasies daarvan vir die Suid-Afrikaanse situasie te belig. Omdat die aangeleentheid van billike keuringsmodelle verband hou met die kwessie van regstellende aksie, word 'n bondige geskiedenis van hierdie kwessie soos dit op personeelkeuring van toepassing is, ook verskaf. Sleutel-uitsprake van die Amerikaanse Hooggeregshof wat betrekking het op hierdie aangeleentheid word ook beskou. Die beperkte toepassing van hierdie billike keuringsmodelle kan toegeskryf word aan die heersende sosio-politieke konteks wat die voorkeurbehandeling van bepaalde groepe voorstaan, maar wat huiwerig is om die besonderhede en perke van sodanige behandeling te spesifiseer.

The Mixed Claims Commission and German Property in the United States of America

1927 ◽  
Vol 21 (3) ◽  
pp. 472-480
Author(s):  
Arthur Burchard
Keyword(s):  
United States ◽  
United States Of America ◽  
The United States ◽  
The Other ◽  
Peace Treaty ◽  
Treaty Of Versailles ◽  
Other Hand ◽  
The One ◽  
Joint Resolution

The United States of America, having refused to ratify the peace treaty negotiated at Paris in 1919 between the Allied and Associated Powers, on the one hand, and Germany on the other hand, commonly called the Treaty of Versailles, has, nevertheless, reserved to itself all the rights arising from the said treaty in the separate treaty of peace which was concluded between the United States of America and Germany on August 25, 1921, and ratified at Berlin on November 11, 1921, the treaty having been promulgated by the President of the United States on November 14, 1921. The clause containing the said reservation of rights reads thatGermany undertakes to accord to the United States and the United States shall have and fully enjoy all the rights, privileges, indemnities, reparations or advantages specified in the Joint Resolution of Congress of the United States of July 2, 1921, including all the rights and advantages stipulated for the benefit of the United States in the Treaty of Versailles, notwithstanding the fact that such treaty has not been ratified by the United States, [and] the rights and advantages stipulated …are those defined in Part X…

scholarly journals The Cinema of Manie van Rensburg (Part 1)

1997 ◽  
Author(s):  
Martin P. Botha
Keyword(s):  
United States ◽  
South Africa ◽  
New York ◽  
South African ◽  
United States Of America ◽  
The United States ◽  
Film Festival ◽  
African Film ◽  
First Time

INTRODUCTIONThe name, Manie van Rensburg, is virtually unknown in Europe and the United States of America. Recently, some of his work was screened at a South African film festival in Amsterdam at the Kriterion cinema and I had the honour to present a lecture there on 7 October 1995 regarding Van Rensburg and his presence in the cinema. His film work was also highlighted in a small retrospective during October 1996 at the Vrije Universiteit Brussel. IT WAS NOT THE FIRST TIME a Van Rensburg film was screened outside the borders of South Africa. During the 1980s Van Rensburg received an International Film Festival of New York award for his historical TV drama series, Heroes, and a Merit Award from the London Film Festival was given to him for his filmed play, The Native who Caused all the Trouble. His mammoth production, The Fourth...

scholarly journals Inmigración y envejecimiento en Estados Unidos. Una relación por descubrir /// Immigration and Aging in the United States of America. A Relationship to Discover

2004 ◽  
Vol 19 (1) ◽  
pp. 527
Author(s):  
Alejandro I. Canales
Keyword(s):  
United States ◽  
Latin American ◽  
United States Of America ◽  
The United States ◽  
Census Bureau ◽  
Population Projections ◽  
White Population ◽  
The One ◽  
Latin American Immigration ◽  
Near Future

En Estados Unidos el avance del envejecimiento de la población blanca es tal que ya se expresa en importantes déficits de población en edades activas y reproductivas. En este contexto, la inmigración latinoamericana ha permitido cubrir estos desequilibrios aportando, por un lado, los volúmenes de población necesarios para mantener los niveles de reproducción demográfica y, por otro, proveyendo los contingentes de fuerza de trabajo requeridos para mantener el dinamismo económico. Sin embargo, este sistema de complementariedad demográfica no está exento de tensiones y contradicciones. La masividad de la migración, como su mayor natalidad y fecundidad, pueden derivar en una situación donde la tradicional primacía de la población blanca pudiera verse cuestionada por el crecimiento de la población de origen latino. Las más recientes proyecciones demográficas indican un avance en ese sentido. En este artículo documentamos esta situación. AbstractIn the United States the aging of the white population is already generating significant demographic deficits, specially in population in active and reproductive ages. In this context, Latin American immigration has helped to cover these imbalances by providing, on the one hand, the volumes needed to maintain population levels of demographic re-production, while providing contingent workforce needed to maintain economic dynamism. However, this demographic complementarity is not absent from tensions and contradictions. Large volumes of migration with their higher levels of birth and fertility, could lead in the near future to a situation where the traditional primacy of the white population could be challenged by the growth of the Latino population. Recent population projections indicate a step in that direction. In this article we document this situation using official statistics of the Census Bureau of the United States.

scholarly journals Comparison of Trademark Counterfeiting Laws that Harm Human Health in Indonesia and the United States

2021 ◽  
Vol 04 (07) ◽  
Author(s):  
Kornelius Benuf ◽  
Keyword(s):  
United States ◽  
Human Health ◽  
United States Of America ◽  
Legal Protection ◽  
The United States ◽  
Soy Sauce ◽  
Legal Principles ◽  
Lanham Act ◽  
The Difference ◽  
The One

This study will describe examples of cases of brand counterfeiting that endanger human health and will analyze how the legal protection for trademark rights holders for brand counterfeiting endangers human health, the comparison of Indonesian law with the United States of America. This research is a normative legal research with a statutory approach and a case approach. The data used is secondary consisting of primary and secondary legal materials. Based on the research results, it is known that examples of brand counterfeiting that endanger human health are the counterfeiting of the “One Care” brand and the “Bango” soy sauce brand counterfeiting. Legal protection for trademark rights holders for brand counterfeiting that endangers human health, the comparison of Indonesian law with the United States is that they both follow the development of international legal principles. The difference in Indonesia is regulated in the Trademark and Geographical Indication Law and the Perlinkos Law, while in the United States it is regulated in the Lanham Act of 1946 or the Federal Trademark Lanham Act.

scholarly journals Vrouwees: perspektiewe in die meer onlangse Afrikaanse poësie en prosa

Literator ◽  
1988 ◽  
Vol 9 (3) ◽  
pp. 29-43
Author(s):  
R. Marais
Keyword(s):  
United States ◽  
Women Writers ◽  
South African ◽  
United States Of America ◽  
The United States ◽  
The South ◽  
The Usa ◽  
Feminist Movements ◽  
Creative Writings

This article investigates the views on woman and womanhood that are expressed in the poetry and prose of several contemporary women writers in Afrikaans. The study is conducted against the background of certain tendencies in feminist movements in Europe, Britain and the United States of America as well as views pronounced in the writings (both literary and feminist) of a number of feminist writers in Europe, Britain and the USA. For the purposes of this investigation a short exposition is given of what feminism entails, as well as of a number of the different views and approaches which it accommodates. Subsequently different views on womanhood as expressed in the creative writings of a number of women writers who have written extensively on this topic are discussed at the hand of their poetry and prose. Specific attention is paid to the South African woman’s views on men, marriage, her own sexuality and motherhood as revealed in the writings of these women.

Southern African Air Transport After Apartheid

1992 ◽  
Vol 30 (2) ◽  
pp. 341-348 ◽  
Author(s):  
Gordon H. Pirie
Keyword(s):  
United States ◽  
South Africa ◽  
South African ◽  
United States Of America ◽  
The United States ◽  
Air Transport ◽  
African Countries ◽  
Similar Action ◽  
Black African ◽  
The 1960S

Aviation in Southern Africa was subject throughout the 1980s to increasingly intense political pressures. As ever, the cause was protests about apartheid. The severe blow that black African countries dealt to South African Airways (S.A.A.), the Republic's state-owned national airline, in the 1960s by withdrawing overflying rights was magnified by similar action from a wider spectrum of non-African governments. In the mid-1980s, Australia and the United States of America, for example, revoked S.A.A.'s landing rights, and forbad airlines registered in their countries from flying to South Africa. Other carriers, such as Air Canada, closed their offices and then terminated representation in South Africa.

Valentin de Foronda’s Memoir on the United States of North America, 1804

1948 ◽  
Vol 4 (3) ◽  
pp. 351-362 ◽  
Author(s):  
José de Onís
Keyword(s):  
United States ◽  
New York ◽  
United States Of America ◽  
Public Library ◽  
The United States ◽  
The Other ◽  
New York Public Library ◽  
History Of ◽  
The Rich ◽  
The One

In the Rich Collection of the New York Public Library there is a manuscript, Apuntes ligeros sobre los Estados Unidos de la América Septentrional, in which a Spanish diplomat and author, Valentín de Foronda, gives his impressions about the United States of America.We cannot say with certainty what the history of this manuscript is, but from the few scattered facts which we have we can come to certain conclusions. At the time when it was written, in 1804, there must have been more than one copy. The perfection of the manuscript and the fact that ft is not in Foronda’s handwriting, tends to indicate that it was recopied several times. It is probable that there were at least three sets of copies. The original he must have kept for himself. One, in all likelihood was given to his immediate superior, who at that time was Casa Irujo. A third set might have been sent to the Spanish Minister of State. It is my belief that the manuscript that has come down to us is the one he gave to the Ambassador Casa Irujo. The reason on which I base this, is that twenty years later, long after Foronda and Casa Irujo had died, Mrs. Casa Irujo became a personal friend of Obadiah Rich, the bibliographer, and used to be a frequent guest at his house in Madrid. Rich obtained the manuscript about this time and it is very probable that he got it from her. Where the other hypothetical copies are would be difficult to say. The set sent to the Spanish Minister of State must be buried in some Spanish archive. The other one which he kept for himself was more than likely confiscated by the Spanish authorities, along with his other papers, and was probably destroyed during Foronda’s trial of 1814.

Sign in / Sign up

Export Citation Format

Share Document