Research Papers (Articles)

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    An overview of the UN Model tax convention and electronic commerce
    (The Accountancy and Business Review, 2023) Mukama, Sabatho L.; Kipanga, Kassim B.; Siage, George M.
    The development of Information and Communications Technology (ICT) on the field of international trade and commerce resulted into the development of online market or internet commerce (cyber market where vendors and buyers meet to trade); this later came to be known as Electronic Commerce (herein after E-Commerce). E- Commerce, being a new form of commerce World Wide, as against traditional commerce system, brought legal and administrative challenges to the traditional taxation system World Wide. This paperwork examined how the existing taxation principles can regulate e-commerce in line with United Nations Model Tax Convention (herein after the UN Model Tax Convention) and other international taxation guidelines adopted by Organization for Economic Co-operation and Development (herein after OECD) and World Trade Organization (herein after WTO) without compromising the on motion internet commerce and technological development on trade and commerce sector. Lastly proposed modifications of existing rules on imposition of taxation on conventional commerce to regulate e-commerce
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    Protection of human dignity in the context of cyber warfare: the status quo of international law regulating the use of force
    (Journal of Contemporary African Legal Studies, 2023) Luchagula, Hellen; Bakta, Seraphina M.
    The protection of human dignity is fundamental basis for the development of human rights and humanitarian law. Currently, cyber operations in warfare are becoming a humanitarian concern because of their ability to incapacitate infrastructure and affect the provision of essential services to civilians. The use of force under the international legal regime is still the same as it had been prior to these developments. Considering its effects on human dignity, the extent to which the conventional methods and the legal framework are adequate to counter such use becomes relevant. This article examines the adequacy of international law on the use of force in protecting human dignity in cyber warfare. The article is based partly on the empirical study, ‘Regulating the use of force in international law: An appraisal of the conventional methods in regulating cyber warfare’ by the authors. It employs both empirical and documentary review methods to address this matter. It is argued in this article that the existing regime is not sufficient because it is too obsolete. Furthermore, because of the unique features of cyberspace, the regime does not adequately ensure the respect for human dignity.
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    Compensation for victims of sexual offences through criminal justice in Tanzania: a case for a human rights-based approach
    (African Journal of Law and Justice System, 2022) Bakta, Seraphina; Mapendo, Deogratias
    Victims of sexual offences may be compensated either through criminal or civil justice. The focus of this article is compensation through criminal justice. The courts in Tanzania are empowered by the law to award compensation to the victims in addition to a sentence imposed on the accused. The amount paid is entirely based on the discretion of the court. In the absence of guidelines on factors to be considered in awarding compensation there have been variations in the amount awarded and in most cases the same is meager. This article examines compensation through criminal justice, focusing on how the courts assess such compensation in the absence of established guidelines, such as factors to be considered. Seemingly, the assessment is primarily influenced by the principles of criminal justice, especially those relating to sentencing. Therefore compensation is regarded as part of punishment on the accused (punishment centered) and not reparation on the part of the victim. The article employs the documentary review method to examine different court decisions on how courts exercise discretion to award compensation for victims of sexual abuse. It is argued that to ensure justice is done to the victims, particularly in terms of the amount of compensation awarded, courts should adopt a human