Abstract This dissertation improves the procedures for resolving tax disputes in Namibia. There are procedural, legal and practical loopholes in the Namibian tax system which make it costly and difficult, if not impossible, for a taxpayer to be heard and to be guaranteed procedural propriety during the dispute resolution process. Due to the fact that the Namibian tax dispute resolution system does not have permanent courts and, in most instances, lacks a sufficient number of knowledgeable law...
Abstract The purpose of the study was to critically assess drug offences (created by the Abuse of Dependence-producing Substances and Rehabilitation Centres Act, Act 41 of 1971) in Namibia. What the study set out to do was to determine if the current law dealing with drug offences was effective. The study primarily made use of qualitative, rather than a quantitative, research method. A documentary study was done by way of desktop review of relevant Namibian legislation, relevant academic publ...
Abstract The aim in this thesis is to find out and analyze the possible impact of Competition Act, 2003 (Act No.2 of 2003) on the promotion of investment in Namibia as per the provisions in the Foreign Investment Act, 1990 (Act No. 27 of 1990) as amended by Act No.24 of 1993. Furthermore, the objective of the Foreign Investment, 1990 (Act No.27 of 1990) as amended is effectively supported by other Acts in Namibia, namely the Arbitration Act No. 42 of 1965, Bank of Namibia Act No. 15 of 1997, ...
ABSTRACT This study enquires into the choices to be made when selecting and implementing a reform model for the electricity industry. It argues that the appropriate reform model depends on the circumstances in the considered jurisdiction. Especially in small and less developed electricity systems a dilemma may emerge: the technical circumstances suggest the implementation of a model with few competitive elements, whereas political circumstances urge for a competition-oriented model. Hence, es...
ABSTRACT However, research also revealed that, despite the fact that most traditional authorities regard other institutions as wearisome, they nevertheless seek assistance from these institutions when faced with conflicts involving external parties such as Jatropha companies. The research also focused on the socio-economic benefits that farmers stand to gain from Jatropha. This emanated from the fact that many researchers question the claimed benefits of Jatropha and believe that the current ...
TABLE OF CONTENTS Acknowledgement i Table of contents ii Abbreviations vii Table of cases viii Abstract x CHAPTER ONE: INTRODUCTION 1. Background to the study 1 1.1 General introduction 1 1.2 Definition of the problem 3 1.3 Objectives 6 1.4 Research methodology and approach 7 1.4.1 Qualitative Method 7 1.4.2 Preparation Stage 8 1.4.3 Selection of the Interviewees 10 1.4.4 The Interview Situation 11 1.4.5 Analysis of Results 12 1.5 Limitation and scope of the study 12 iv iii 1.6 Limitation of ...
ABSTRACT This study enquires into the choices to be made when selecting and implementing a reform model for the electricity industry. It argues that the appropriate reform model depends on the circumstances in the considered jurisdiction. Especially in small and less developed electricity systems a dilemma may emerge: the technical circumstances suggest the implementation of a model with few competitive elements, whereas political circumstances urge for a competition-oriented model....
ABSTRACT Labour brokerage is a term used to describe the relationship that exists between labourers, known as contractors or hired employees and the labour brokerage organizations that employ the labourers. The company to which they provide labour is not their employer. The term therefore refers to the situation in which the labour broker provides clients to render services or perform work for the third party that contracts with the labour broker and in return, the third party rewards the la...
Table of Contents Chapter 1: Introduction .......................................................................................... 4 Chapter 2: Copyright ............................................................................................... 9 A. What is copyright and what does it protect? .............................................. 10 B. Copyright and 3D-printing ........................................................................... 12 I. The creation of the CAD ..............
ABSTRACT This thesis investigates the need to strengthen consumer protection in the financial sector in Namibia. The necessity to intensify consumer protection in the financial sector has been necessitated by numerous complaints by consumers against unfair and deceptive practices by financial institutions. Namibia currently does not have national comprehensive consumer protection legislation nor does it have a single legislation regulating the relationship between consumers and financial ...
Abstract Corruption is, like elsewhere in the world, a problem in Namibia. Various international, regional and sub-regional legal instruments have been ratified by Namibia which specifically deals with the problem of corruption, including the much-hailed United Nations Convention Against Corruption (UNCAC). The problem is that the incidence of corruption does not seem to decrease in the country despite several national complementary pieces of legislation. In a review of Namibia�...
ABSTRACT This study enquires into the choices to be made when selecting and implementing a reform model for the electricity industry. It argues that the appropriate reform model depends on the circumstances in the considered jurisdiction. Especially in small and less developed electricity systems a dilemma may emerge: the technical circumstances suggest the implementation of a model with few competitive elements, whereas political circumstances urge for a competition-oriented model. Hence, e...
ABSTRACT Namibia which forms part of the Southern African Development Community (SADC)
Abstract Southern Africa is relatively less affected by refugee movements than for instance, Central Africa, but the impact of refugees on Southern African societies and the increasing retreat of Southern African governments from their responsibilities towards refugees are nonetheless causes for concern. Namibia is a signatory to both the 1951 and AOU Refugees Conventions. In line with its international obligations, the country has promulgated the Namibia Refugees (Recognition and Control) A...
ABSTRACT The Money laundering offence was identified as such in the late part of the 20th century in the United States of America. Since this period, it has been a crime that has received immense attention for various reasons. This study aims to illustrate that, although the crime has received so much attention over the years, there still exists some areas on the subject matter that still require further research. In this study it is demonstrated that the concept of money laundering is not p...