Tax treatment of gains on the sale of assets in the extractive sector in DRC: A much-needed mix of human rights, sustainable development and legal certainty
Posted: 23 July, 2018 Filed under: Eric Ntini Kasoko | Tags: Democratic Republic of Congo (DRC), DRC, extractive industry, gas, Law on Hydrocarbons, legislation, Mining Code, mining operations, natural resources, nonrenewable, tax, tax policy, taxpayers’ rights Leave a comment
Author: Eric Ntini Kasoko
Prospective Independent Tax Advisor; Researcher
The extractive industry consists of operations of exploration and/or exploitation of nonrenewable natural resources, especially gas, petroleum and mining operations. A distinction is to be made between the hydrocarbon sector (which comprises petroleum and gas activities) and the non-hydrocarbon sector (which relates to mining activities). Mineral-rich countries may choose to enact an all-encompassing piece of legislation to regulate both sectors. They may also opt for two or even three different pieces of legislation, each designed to regulate a specific sector.
Double trouble: Consulting for a fair retrenchment
Posted: 3 April, 2017 Filed under: Rochelle le Roux | Tags: bumping, case law, consultation, employee, employer, employment, fairness, labour law, legislation, legislative developments, operation requirements, procedural, retrenchment, retrenchment law, Sputh Africa, substantive, unemployment, unfiar dismissal Leave a comment
Author: Prof Rochelle le Roux
Director of the Institute of Development and Labour Law; Professor in the Faculty of Law, University of Cape Town (UCT)
Most employers and employees have a broad understanding that the fairness of a dismissal rests on both a substantive and a procedural leg.
On the one hand, substantive unfairness, in broad strokes, suggests that an employee who should not have been dismissed, had been dismissed.
The legislature had chosen to express substantive fairness with reference to the employee’s misconduct or incapacity and the operational requirements of the employer. A dismissal for the latter reason is often referred to as retrenchment.
On the other hand, procedural unfairness implies that the employee had not been given an opportunity to be heard by the employer before the dismissal was affected. There is at least one practical reason for distinguishing between procedural and substantive fairness: when a dismissal is unfair only because the employer did not follow a fair procedure, the competent remedy is generally only payment of compensation and not reinstatement as would be the case when the dismissal is either substantively, or both substantively and procedurally, unfair.
The upcoming Hate Crimes Bill: A welcome development in the fight against xenophobia and hate crimes in South Africa
Posted: 5 August, 2016 Filed under: Gideon Muchiri | Tags: Abubacarr Saidykhan, belief, birth, constitution, crime, culture, disability, Equality Act, ethnic or social origin, gender, gender identity, Hate Crimes Bill, hate speech, human rights, language, law, legislation, monitoring mechanism, National Prosecution Authority, nationality, NPA, occupation, police, Promotion of Equality and Prevention of Unfair Discrimination Act, race, religion, sex, sexual orientat, South Africa, South African Constitution, victim, xenophobia 1 Comment
Author: Gideon Muchiri
LLD student, Department of Jurisprudence, University of Pretoria
The Department of Justice and Constitutional Development (DOJCD) of South Africa is working on the Prevention and Combating of Hate Crimes Bill,[1] due for tabling in Parliament in September 2016. This Bill, if enacted into law, will strengthen the role of law enforcement officials including the police, the National Prosecuting Authority (NPA) and courts in holding perpetrators of hate crimes, including xenophobic conduct, legally accountable for not only the criminal acts committed, but also for the hate motive. The new law will foster a rights-based approach to enhancement of the rights of victims and thus send a clear and unequivocal message to the society that crimes motivated by hate and xenophobia will not be tolerated in South Africa and are subject to punishment.
Economic, Social and Cultural Rights under the 1999 Constitution of the Federal Republic of Nigeria and the enforceability problem
Posted: 8 July, 2016 Filed under: Olika Daniel Godson | Tags: Africa, African Charter on Human and Peoples' Rights, Apex Court, constitution, constitutional provisions, economic, enforceability, enforcement, human rights, International Covenant on Economic Social and Cultural Rights, law, legislation, litigation, Nigeria, Supreme Court 2 Comments
Author: Olika Daniel Godson
Student (LLB) Faculty of Law, University of Lagos
The 1999 Constitution of the Federal Republic of Nigeria (hereinafter referred to as the “Constitution”) provides for economic, social and cultural rights in rather grand and lofty terms in form of the Fundamental Objectives and Directive Principles of State Policy in Chapter II of the Constitution. These rights are however denied enforceability under the Constitution as it prefers to see them as goals and objectives which the Government is to strive to attain. This denial of enforceability of these rights contained in this Chapter of the Constitution poses a major problem to human rights activism in the Country, as the specific rights contained in that Chapter of the Constitution are worthy of enforcement in this age and time. Some of those rights include; cultural, labour, economic, political, environmental and educational rights. It therefore comes, now and again, to the fore that some of these rights are not being enforced in the country. This article attempts to analyse the enforceability problem and address some strategies for enforcement.
Female genital mutilation in South Africa
Posted: 7 June, 2012 Filed under: Barbara Kitui | Tags: childbirth, female genital mutilation, fgm, girls, harmful traditional practices, initiation, legislation, muthuso, postnatal care, South Africa, WHO, women, World Health Organisation 69 Comments
Author: Barbara Kitui
LLM (Human Rights & Democartisation in Africa) student, Centre for Human Rights, University of Pretoria
Female genital mutilation (FGM) is one of the cultural practises embedded amongst the Venda community of north-east of South Africa. Eight weeks or less after childbirth, Venda women undergo a traditional ceremony called muthuso. Muthuso is a process of cutting the vaginal flesh of the mother by a traditional healer. The flesh is mixed with black powder and oil and applied on the child’s head to prevent goni. Goni has been described as a swelling on the back of a child’s head. The Venda people believe that goni can only be cured using the vaginal flesh of the child’s mother. Women who experienced FGM stated that they bleed excessively after the ceremony. Moreover, the women stated that there is no postnatal care in Venda. Consequently, the women use traditional medicine and sometimes this leads to death because of substandard treatment.
