Human Rights in Theory and in Practice

Human rights are based on values, which are broadly, if not universally, shared and are gradually converging towards a common set of standards that can be accepted and enforced. Nonetheless some query whether these ambitions, however admirable, are reflected in the...

International Criminal Law Synopsis

International Criminal Law Synopsis The International Criminal Court is an official organisation that has been formed as a politically independent judicial establishment to act against the most serious crimes containing, Crimes against Humanity, Genocide and War...

CONSTRUCTION of MANDATORY PROVISIONS

Interpretation of Statutes CONSTRUCTION OF MANDATORY PROVISIONS I. INTRODUCTION There is no universal rule regarding the construction of statutes. It is the duty of the judiciary to try and determine the real intention of the legislature by prudently taking into...

Study on Taxation

Introduction This case considers the issue of the ordinary income and whether or not a gift of shares to an accountant Lewis Hays by the owner of the company Richardson’s Meat Industries Ltd. is assessable as ordinary income for the accountant’s personal services to...