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29 August 2016

Recent judicial developments: Law and Morality

A recent case – there is no need to mention the name of the person involved since the media have extensively echoed the accusations made by boy scout victims of sexual abuses by a priest in the 1980’s and at the beginning of 1991 following the recent indictment of such priest on charges of sexual […]

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28 June 2016

The evolution of the ‘foreign partnership’ definition in South Africa

In South Africa, the determination of whether a foreign entity is a company or partnership is an important one as it subsequently determines the applicable tax treatment of the foreign entity. The issue of whether foreign entities should be recognized as foreign companies or foreign partnerships in South Africa, was recently brought into the spotlight once again by the Taxation Laws Amendment Act No. 25 of 2015.

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24 February 2016

Ordinance of February 10, 2016 for the reform of French contract law: The principle of the binding force of contracts is considerably undermined by the new provisions of the French Civil Code

Ordinance of February 10, 2016 for the reform of French contract law that will become effective on October 1, 2016 introduces in the French Civil Code a number of new principles that are expected to significantly change the role of the judge in the resolution of disputes between contracting parties. Particular attention should be given […]

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