Dissertations / Theses: 'Foreign Law and legislation'

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Wang, Gang 1958 Sept 13. "Foreign direct investment laws of China and Canada." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33062.

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FDI plays an important role in economic life. It is arguably an even more significant driving force behind economic growth than trade in goods and services nowadays.
China and Canada are both important FDI absorbers, but their FDI laws display various characteristics due to their different economic bases, political structures and legal systems etc. In order to guide FDI practice in the two countries and to draw on Canada's experience for China's FDI law, this thesis mainly introduces the FDI policies of China and Canada, analyzes the FDI law systems of the two countries, and expounds their general regulations on FDI.

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Yip, Pui-yu Janice, and 葉沛渝. "Health food regulations in foreign countries: implications in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B45175330.

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Matthews, John. "The legal issues relating to human resources for foreign investors in Hong Kong and/or China." Thesis, Click to view the E-thesis via HKUTO, 1995. http://sunzi.lib.hku.hk/HKUTO/record/B38627814.

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Li, Jing, and 李靜. "China's antitrust measures on foreign mergers and acquisitions." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B40203578.

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Azapmo, Jean Bertrand. "World Bank governance conditionality, sovereignty of borrowing states and effectiveness of investment loans: an analysis of the Chad-IBRD loan agreement." Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3256_1215763037.

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Thirty years after it has achieved its independence, the Republic of Chad, which has faced a long political instability, decided to exploit its oil resources in order to achieve its development objectives. Owing to the difficulties encountered in mobilizing financial resources for the realization of the project, the Government obtained from the International Bank for Reconstruction and Development (IBRD) a loan US$39.5 millions. The loan Agreement, signed between the two parties on 29 March 2001 included a provision referring to the Petroleum Revenue Management Program, described in schedule 5 of the Agreement. This Petroleum Revenue Management Program imposed a number of obligations, related to the actions to be undertaken by the Chadian Government prior to the release of the funds by the Bank, and to the modalities to be followed in the course of the management of the oil revenues. These obligations are also known as governance conditionalities. This theses raised the issues of the legitimacy of the Bank's Governance conditionality, its impact on both the sovereignty of the borrower to freely determine the use of its resources and the effectiveness of the loan.

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Mkata, Elias Francis. "The recognition and enforcement of foreign arbitral awards: a need for reform of Tanzanian legislation." Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12902.

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Marinov, Marin kandidat na i︠u︡ridicheskite nauki. "Foreign direct investment in Bulgaria, Czechoslovakia and Hungary : a comparative study of the current legislation." Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=26212.

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The author's goal is to illuminate the current business legislation in Central and Eastern Europe (CEE) through a comparison of three countries from the region, namely, Bulgaria, Czechoslovakia, and Hungary.
The present study is divided into four parts. The first part states the thesis itself, the goals, and the structure of the discussion.
The second part provides the basic premises of the analysis, with emphasis on the current data on foreign investment in the three countries.
The third part presents the core of the comparative study and deals with the following issues: basic foreign investment laws, including corporate laws, property rights of foreign persons, currency regimes. Among other important aspects, attention is paid to the following subjects: general treatment of FDI, foreign investment in corporate capital, branches of transnational corporations, forms of FDI, special procedures for banking and insurance, closed sectors for FDI, financing of investment, incentives of FDI, domestic and international guarantees for FDI etc. The set of criteria used to assess the compared legislation focuses primarily on the essential features of that legislation. This narrow approach is expedient in terms of the huge area that relates to foreign investment.
The final part uses the findings of the comparative study of the relevant legislation in order to determine the reasons for the lagging interest of foreign investors in Bulgaria. These reasons are found not to be due to any deep-seated differences in the pertinent legislation, but rather to some other factors, such as historical, socio-cultural, and geopolitical.
The law in the present work is stated as of 1 January 1994. (Abstract shortened by UMI.)

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Brahm, Laurence J. "Foreign exchange controls and strategies for the People's Republic of China." Thesis, Click to view the E-thesis via HKUTO, 1989. http://sunzi.lib.hku.hk/HKUTO/record/B38627772.

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Al-Saleh, Mohammed Abdulaziz Abdullah. "A study of the foreign investment legislation in the Kingdom of Saudi Arabia : law & policy." Thesis, University of Warwick, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.241312.

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Liu, Jia. "A utilitarian assessment of bilateral inverstment treaties if People's Republic of China and their prospective development." Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3952230.

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Henckels, Caroline Julia Sonja. "Balancing investment protection and regulatory autonomy : proportionality and standards of review in investor-state arbitration." Thesis, University of Cambridge, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.648402.

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Okhomina, Grace Esohe. "The quest for a multilateral agreement on investment (MAI)." Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&amp.

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The aim of this examination was to identify those evolving trends that are common to multilateral agreements some of which have been entered into by African developing countries, bearing in mind the debates and position of African developing countries. The study also aimed at examining the effects of these regulations on African countries especially with key provisions and the kinds of rights and obligations they confer on investors as well as the host country. As there is a need to create a balance between the interest of the host nation and the investor, the study also aimed at identifying if those evolving common trends can be used to establish a guideline for a standard bilateral investment treaty or on the other hand whether they can be used as a template for a multilateral agreement on investment.

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Bidie, Simphiwe Sincere. "The obligation of non-discrimination under the General Agreement on Trade in Services (GATS) and the agreement on Trade-related aspects of Intellectual Property Rights (TRIPS): a developmental perspective." Thesis, University of Fort Hare, 2011. http://hdl.handle.net/10353/338.

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The non-discrimination obligation has existed since the twelfth century. It has been practiced since then, changing from a conditional to unconditional form with the passage of time. It became firmly applied unconditionally at the multilateral level in 1947 after the formation of the GATT trading system upon which several countries based their trading relations. In 1995 when the WTO was formed, the underlying principles of the GATT 1947 became part of the WTO trading system, including the non-discrimination obligation. When countries join the WTO they automatically become subject to the non-discrimination obligation. The ever increasing value of services and trade in the value of intellectual property has necessitated a look at the fundamental principles of world trade that countries have to adhere to in their trade relations. Incidentally, countries are not at the same level economically, hence one of the purposes of the WTO is to facilitate development in developing countries. Accordingly, this requires different application and/or interpretation of these fundamental principles in different situations, depending on the development level of each Member country. Amongst the five principles that underlie the international trading system, the non-discrimination principle is the focus of this study. The sustainability of the entire economic relations between WTO Member countries is dependent upon their fair compliance with this obligation. The obligation is found in Articles II and XVII of the GATS and Articles 3 and 4 of the TRIPS. The Membership of the WTO is made up of developed and developing countries. As a result of the fundamental nature of the obligation it is imperative that the scope and interpretation of this obligation, as developed by WTO adjudicating bodies, be analysed to determine if the obligation’s application and/or interpretation satisfies the above fundamental object and purpose of the multilateral system of trade. The intention here is at all times to show the importance that the non-discrimination obligation carries in international economic and legal interactions and how non-observance of this obligation would negatively affect relations between Member countries of the WTO.

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Pettersson, Markus. "The Compatibility of Swedish CFC-legislation with article 43 EC : A case study of an Advance Ruling." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1050.

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Most states within the EU have some kind of CFC-legislation that allows the state in question to tax its residents for gains accrued within foreign companies that they control. CFC-legislations are usually said to counteract tax avoidance and they generally target only income of companies in low tax regimes. Such tax regimes are however not only found in pure tax havens. Some of the member states of the EU have set up preferential tax regimes, often limited to foreign financial offshore activities. Can it be a restriction of the freedom of establishment in article 43 EC to tax a resident taxpayer on CFC-basis for the income of a company resident in another member state? In the affirmative, can such a restriction be justified and if so, on which ground? Can it perhaps be easier to argue in favour of CFC-rules after the recent judgment of Marks and Spencer where the ECJ seems to have applied a broader ground of justification in respect of the counteraction of tax avoidance?

These are some of the main questions dealt with in this thesis.

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Froom, Natalie Marie. "Domestic tax law v double tax treaties in the context of controlled foreign companies." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/3559.

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The South African fiscal legislators have found it necessary to introduce anti-avoidance legislation which governs controlled foreign companies in order to counteract schemes devised by taxpayers where companies are established outside South Africa for the purpose of diverting income from the South African fiscal net. Whilst the enforcement of such legislation does have merit in that the intention behind the introduction of such domestic legislation is to prevent the erosion of the South African tax base, it is submitted that this does pose a problem from an international perspective. The objective of this treatise is to conduct a critical analysis of how compatible the South African fiscal legislation which governs controlled foreign companies is with the provisions of the double taxation agreement as prescribed in terms of the OECD Model Tax Convention (which was published in July 2010). In addition, the aim of this study is to deduce whether the purpose of the double taxation agreement is not only the avoidance of juridical double taxation but also that it addresses the avoidance of economic double taxation. This will assist in determining whether domestic controlled foreign company legislation (as embodied in section 9D of the Income Tax Act 58 of 1962) conflicts with the purpose of the double taxation agreement. By conducting an extensive research study and by depicting a certain scenario which addresses the issue at hand, the following is concluded: The tax treatment of the business profits generated by a controlled foreign company resident in a State outside South Africa and which have been generated from active business operating activities, is held to be in agreement with the provisions of the double taxation agreement. By contrast, the tax treatment of the controlled foreign company’s passive income in the form of interest income, is found not to correlate with the aforesaid agreement. As will be demonstrated in the chapters that follow, the controlled foreign company’s interest income is subjected to economic double taxation in terms of the scenario depicted in this treatise. This means that such income is taxed twice in the hands of two different taxpayers in two different States. As a result of this it is submitted that the following problem arises: Because section 9D of the Income Tax Act causes economic double taxation to occur (as illustrated in the previous paragraphs) and owing to the fact that the purpose of the double taxation agreement is the avoidance of economic double taxation, it can be shown that the section 9D domestic legislation conflicts with the terms of the double taxation agreement. This conflict is considered to be an area of concern because a contravention of the purpose of the double taxation agreement is regarded as a breach of the Contracting States’ international obligations in terms of the aforesaid agreement. It is further submitted that paragraph 23 of the OECD Commentary on article 1 and paragraph 14 of the OECD Commentary on article 7 are incorrect when they express the sentiment that domestic controlled foreign company legislation does not conflict with the provisions of the double taxation agreement. It is proposed that this be corrected to state the contrary.

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Nilsson, Therese. "Taxation on loans from foreign undertakings : The Swedish legislation and its compatibility with the freedom of establishment within the European Union." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12277.

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On January 1, 2010, the Swedish government changed the national rule on taxation of loans between Swedish companies and their shareholders to also comprise loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aimed to eliminate the newly discovered tax planning which is carried out by an owner establishing a holding company in another Member State from which he lends tax-free means for private consumption. These proceedings result in major tax revenue losses for Sweden since the shareholder’s income was not taxable in Sweden before the change. This change has been subject for criticism by the consultative bodies in the government bill and in the legal debate. The expression of discontent is due to the fact that the changes do not comply with the freedom of establishment. As far as is known, no one has analyzed whether this statement is correct. Therefore, this thesis aims to provide an answer to whether the changes of the rule on taxation of prohibited loans are compatible with the freedom of establishment and consequently whether the Swedish government made a mistake when changing the rule to also comprise foreign companies. Due to the freedom of establishment, it is prohibited for the Member States to take measures which restrict or make nationals refrain from establishing abroad. Intra-state loans are prohibited why they hardly ever occur and the taxation on loans therefore in practice only applies to foreign companies. Legislation in a Member State which only applies to foreign persons constitutes prohibited discrimination. Further, the high tax burden hinders nationals from taking advantage of another Member State’s more favourable legislation and makes the nationals refrain from establishing in other Member States. It is therefore considered that the rule is restrictive to the freedom of establishment. However, such a restrictive rule as in this case is justified by the aim of preventing tax avoidance taken together with the balanced allocation of taxing power between the Member States. Thus, the government makes Sweden breach EU law since the rule is not proportionate despite the justifications. The rule is too general designed since it is restrictive to all foreign undertakings and not just the holding companies with which the tax planning are performed. Further, there are other less restrictive solutions to the problem which have the same effect as the rule in question.

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Belevici, Stanislav. "The legal framework for investment protection in [the] Russian federation /." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83946.

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Attempts by the international community to establish a comprehensive global framework for protection of foreign investment have not yet succeeded. The Russian Federation has remained aloof from these efforts. Its attention instead has been focused on the need to redesign its internal legal framework to accommodate the transition to a market economy.
The first aim of this thesis is to identify the major policy issues that inform the multilateral investment protection debate and to identify the motives that have influenced Russia not to participate. The second aim is to provide an analysis of the progress that the Russian Federation has made in reforming its internal legal framework to better accommodate and protect foreign investment and identify the deficiencies that still have to be addressed.

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Philander, Graig Henry. "How can Africa attract foreign direct investment, with specific reference to an investment strategy within Africa." Thesis, University of the Western Cape, 2004. http://etd.uwc.ac.za/index.php?module=etd&amp.

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This research focused primarily on certain bilateral agreements as well as relevant multilateral agreements that govern the world's investment system. Attention is given to governance in the world of foreign direct investment and the aims and objectives of the integration initiative, as well as to the centrality of investment law in the scheme. The role of investment and the effect this have on the development of Africa is also a focal point of this paper. The central objective of the integration initiative is also looked at against the backdrop of investment-rating agencies and investment flows around the world.

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Allen, Sara-Ruth. "International trade rules: a case of imperialism at work?" University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&amp.

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This study explored whether there is an inherent inequitable nature of the liberalization process with respect to the World Trade Organization Agreements, namely TRIMs (Trade-related Investment Measures), TRIPS (Agreement on Trade-Related Aspects of Intellectual Property Rights) and the Agreement on Agriculture.

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Hwengwere, Eldinah. "Foreign reference products in the registration of generic medicines in South Africa a case study." Thesis, Rhodes University, 2012. http://hdl.handle.net/10962/d1003240.

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Introduction: Due to the increase in healthcare costs, generic medicines have been adopted for used in both developed and developing countries. When a generic or ‘multisource interchangeable medicine’ is to be registered, studies that prove that the generic is equivalent to the Innovator Product (IP) are used. The generic medicine is required to prove that it will mirror the IP in terms of safety, quality and efficacy and, in South Africa, the Medicines Control Council (MCC) ensures that generic medicines meet these requirements. Generic medicines may be registered using bioequivalence data obtained from comparison with a domestic reference product (usually the local innovator product) or in certain cases, a foreign reference product (FRP). The bioequivalence data can either be from in vivo or in vitro studies. The MCC guidelines require that for modified release preparations, in vivo bioequivalence studies are done for approval of registration; the exception being if a proportionally higher dose has already been registered. No information is currently given to prescribers and dispensers or to the public about whether a generic product was registered against a foreign or domestic reference product. Aims and Objectives: 1.) To determine the number of generic medicines in a predetermined sample registered using a FRP as comparator and to document the transparency of pharmaceutical companies when approached to disclose information regarding the registration of these products. 2.) To describe and document the use of the Promotion of Access to Information Act (Act 2 of 2000) [PAIA] from the perspective of a ‘layperson’ in the context of medicines’ regulation, in both private and public bodies. Methods: 20 modified release and Biopharmaceutics Classification System (BCS) class IV products were selected from the ‘generics dictionary’ – a commercial publication – and letters were sent to the manufacturers of the products requesting information about the tests done to prove equivalence and whether they were performed against a domestic or foreign reference product. The same information was also requested from the MCC. The requests were all made using the Promotion of Access to Information Act (PAIA). Results: Nine companies were represented by the 20 products chosen. Information was obtained about thirteen products. Ten of these products were registered using FRPs. Four products were registered based only on comparative dissolution studies. Four companies provided the requested information, two companies responded by refusing the requests and three did not respond at all. The MCC refused the request for information even after an internal appeal was lodged. Conclusions: The Promotion of Access to information Act was unsuccessful in obtaining information from the public body, and partly successful in obtaining it from the private bodies. While the title of the Act seems to indicate that the Act can be used to obtain information as such, it only provides for access to specified records. The MCC and the pharmaceutical companies involved in the study were under no obligation to provide the information as the request had not complied with PAIA requirements. The use of FRPs for registration is a reality in the pharmaceutical industry in South Africa. Neither the public nor healthcare professionals who prescribe medicines or who are involved in dispensing generic medicines as substitutes are aware of whether or not a FRP has been used to register a generic. Interchangeability cannot necessarily be guaranteed if the reference product was not proven equivalent to the local innovator product. It is debatable as to whether or not this information would be of any particular benefit to members of the public. Prescribers may choose to write ‘no substitution’ on their prescriptions if they were unconvinced that an FRP is acceptable. This could have consequences for healthcare costs. Dispensers are the most vulnerable in South Africa as they are obliged by law to substitute generic medicines when innovator medicines have been prescribed. Dispensers’ views on the acceptability of the use of FRPs can be seen as irrelevant. In the end, as this study demonstrates, the only option in the present situation is to rely entirely on the MCC’s rigour in assessing applications for registration of generic medicines.

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Zheng, Linlin, and 鄭霖霖. "Transitional product-specific safeguard mechanism in the WTO legal framework: an analysis of its terms andapplication." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B41290501.

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Strik, Philip Philip Frederik Jozef Simon. "Shaping the single European market in the field of foreign direct investment." Thesis, University of Cambridge, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610031.

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Efunkoya, Adeola Adefunke. "Agricultural sector: the role of foreign direct investment (FDI) in the creation of an integrated agriculture sector in Nigeria." Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_7046_1256021947.

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This research recommended ways in which Nigeria could unlock constraints to commercialization and investment in the Nigerian agricultural sector for sustained economic growth, enhanced food security, increased competitiveness of products in the domestic, regional and international markets, sustainable environmental management and poverty alleviation.

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Chimeri, Vongai. "The WTO agreement on technical barriers to trade : a critical appraisal of its implementation within the Southern African Development Community." Thesis, University of Fort Hare, 2017. http://hdl.handle.net/10353/2855.

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The World Trade Organisation Agreement on Technical Barriers to Trade (TBT Agreement) was crafted with the aim of ensuring that technical regulations, standards and conformity assessment procedure do not constitute unnecessary obstacles to international trade. Southern African Development Community (SADC) countries have since ratified this Agreement and took a step further to incorporate its principles into the Technical Barriers to Trade Annex to the SADC Protocol on Trade. Despite this effort, SADC countries are still grappling with implementing the TBT Agreement in their domestic frameworks. Consequently, technical barriers to trade have become impediments to both regional and international trade. It is in this context that this study aims to examine the implementation of the TBT Agreement within the SADC. The study answers the question what are the challenges facing SADC Member states to fully implement the TBT Agreement? The study demonstrates that SADC Member face challenges which include of lack adequate resources, technical expertise and enforcement mechanisms to effectively implement the TBT Agreement. In the finality, the study recommends SADC Member states to deepen regional integration in order to collaborate on matters relating to technical barriers to trade within the region. Member states should also share information and learn from the experiences of other countries on how to effectively implement the TBT Agreement. Further, government officials should be educated on trade-friendly regulations that do not compromise on the principles of the TBT Agreement. To this end, regulatory impact assessments should be established in order to assess the trade effects of both new and old regulations. Effective enforcement mechanisms should also be introduced in order to coerce Member states to comply with their regional obligations. By effecting these recommendations, SADC states have the opportunity to eradicate technical barriers to trade thereby increasing both regional and international trade.

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Fouret, Julien. "The notion of fair and equitable treatment of foreign direct investment /." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80921.

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To be fair and equitable are aims inherent in most legal systems, whether domestic or international, but are usually tacitly stated. With respect to foreign direct investment (FDI) they constitute a standard of treatment which lacks a clear definition. Nevertheless, the recurrence of this standard in conventional instruments makes it one of the focal points of this branch of international law.
The main goal of this thesis is to explore and understand the standard of fair and equitable treatment. To understand its definition, it is first necessary to undertake a theoretical analysis of the notion. Secondly, having assessed the general meaning to fair and equitable treatment, an attempt is made to assess the difficulties which have arisen from its incorporation in Chapter 11 of the North American Free Trade Agreement (NAFTA). Finally, the thesis tries to assess where the concept stands in international law and whether or not it has passed into the corpus of customary international law.

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李翰玲 and Hon-ling Regina Li. "China's new company law: a study of its impact on foreign investment." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31267506.

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Lin, Ling, and 林灵. "The effectiveness and legitimacy of investment incentive regime in China: dilemmas of state intervention." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B50533757.

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While investment incentives are increasingly employed by the developing economies, the vast amount of literature has failed to reach a consensus on the role of incentive regimes. A fundamental problem with the previous econometric studies is that they assume a mature market condition, under which the government should remain outside FDI competition. However, in reality, most developing countries lack a mature market and market-oriented regulatory institutions. This thesis adds to the conventional wisdom by examining whether and how Chinese investment incentive regimes have been successful in harnessing FDI during the last three decades. Like many developing economies, China is still in the process of building a market economy. The striking ability of China to attract FDI with numerous incentives presents a meaningful laboratory for examining the role of investment incentives. In contrast to most previous economic studies, this thesis does not attempt to examine the economic mechanisms of investment incentives. The basic presumption of this thesis is that incentive measures are instrument of state intervention with designed policy goals. A policy-oriented approach has thus been adopted, under which the role of investment incentives is examined against precisely defined policy objectives in a particular policy context. In China’s case, the efficacy of investment incentives is shown by a strategic and dynamic correlation between the investment incentive regime and its achieved development goals. In the given policy context, their functions cannot be replaced by more desirable instruments due to the political and economic constraints. Besides the economic evaluation, the study adds the legal dimension of evaluation on investment incentives. From a legal perspective, the regulatory space for developing countries is increasingly defined by the international legal regime. Investment incentives should be framed in a way to balance national interests and the level of protection required for foreign investment. The evolution of China’s incentive regime presents a good example to integrate global consensus with domestic imperatives. By unifying its income tax system, China adopted an incentive regime generally consistent with its WTO commitments and could be utilized to its advantages. However, serious problems inherent in the incentive system have already emerged in China, which may hamper its economic development in the long run. The thesis shows that the state’s capacity to channel FDI towards development goals is declining, as its intrusiveness has given way to arbitrariness. A top-down approach deprives foreign investors of their channels to communicate their opinions to the policymakers. The local arbitrariness and corruption in incentive implementation will compound the problem and hinder the inflows of high quality foreign investment. The thesis then proposes that the investment incentive regime in China needs to be upgraded into a more legalized system with non-discrimination, transparency, coherence and an effective monitoring mechanism as its central features. The legalization process would help to alleviate the negative effects of investment incentives. In the absence of a political infrastructure compatible with a rules-based system, the Chinese government needs to start with redefining the government-business relationship with a legal framework and reinforcing an independent judicial system.
published_or_final_version
Law
Doctoral
Doctor of Philosophy

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Magezi, Tom Samuel. "The WTO dispute settlement system and African countries :a prolonged slumber?" Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&amp.

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This thesis seeks to investigate the lack of participation by African countries in the WTO Dispute Settlement System by first providing an overview of the Dispute Settlement Understanding (DSU) system and, secondly by explaining the reasons that forestall the participation of African countries.

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Luna, Bernardo D. "Investment opportunities in the Mexican financial markets." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ64291.pdf.

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Cordonier, Segger Marie-Claire. "Sustainable development in international trade law : integrating economic and social development and environmental protection in emerging trade regimes." Thesis, University of Oxford, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.669870.

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Chou, Sophie S. "The Foreign Account Tax Compliance Act: The Solution or the Problem?" Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1247.

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Tax evasion has been happening for decades, but after the highly publicized cases with two foreign banks, LGT and UBS, the United States (US) is cracking down on tax evaders. The latest addition to the Internal Revenue Service (IRS)’s repertoire of enforcement tools is the Foreign Account Tax Compliance Act, otherwise known as FATCA. The Act was enacted to incentivize tax information release by foreign financial institutions (FFIs) who would otherwise face a 30% withholding tax on any US source income. The question was whether or not the design of the Act and its implementation successfully met this goal. This paper explores the history leading up to FATCA’s creation, beginning from the basic data underlying tax evasion. With the US losing approximately $100 billion a year of tax revenue, the IRS is keen on reducing the money flow out of the US. It will dig deeper into the facts of the LGT and UBS cases which led to Congress’s realization that their other enforcement mechanisms were not sufficient and describe FATCA’s unintended impact. Through researching articles on the predicted impact of FATCA, surveys of FFIs, testimonials from US citizens, this paper will explain how FATCA has unfortunately detrimentally impacted FFIs and US citizens living abroad.

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Lau, Sun-wo, and 劉新和. "Government regulation of futures market." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1985. http://hub.hku.hk/bib/B31263264.

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Van, Schaik Rozelle. "A critical analysis of the concepts permanent establishment and foreign business establishment." Thesis, Stellenbosch : Stellenbosch University, 2010. http://hdl.handle.net/10019.1/21139.

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Thesis (MAcc)--Stellenbosch University, 2010.
ENGLISH ABSTRACT: The Income Tax Act, Act 58 of 1962 (‘the Act’) currently defines a permanent establishment in section 1. The definition of a permanent establishment in the Act refers to article 5 of the Model Tax Convention on Income and on Capital of the Organisation for Economic Co- Operation and Development. The existence of a permanent establishment in a tax jurisdiction determines the right of the jurisdiction to tax the profits of the permanent establishment. The concept foreign business establishment was inserted into section 9D of the Act by clause 10(1)(a) of the Revenue Laws Amendment Act, Act 59 of 2000. Section 9D is an antiavoidance provision, which determines that certain foreign-sourced income generated by South African controlled foreign companies are subject to tax in South Africa. The concept foreign business establishment is one of the exclusions from the anti-avoidance provisions in section 9D. The Revenue Laws Amendment Act, Act 59 of 2000, replaced all references to the concept permanent establishment with a reference to the newly introduced concept foreign business establishment in section 9D(9)(b) of the Act. The Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000 (SARS 2000:1-12) does not provide a reason for the replacement of the concept permanent establishment. The objective of this study was to analyse and compare the concepts permanent establishment and foreign business establishment in order to make recommendations regarding the required additions and amendments to replace the concept foreign business establishment with the internationally recognised and accepted concept permanent establishment. The proposed replacement of the concept foreign business establishment with an internationally recognised and accepted tax concept will enhance the international compatibility of the Act. The use of an internationally recognised and accepted tax concept will provide clarity and certainty regarding the tax implications of section 9D(9)(b) for those affected by it. It was found that the concepts permanent establishment and foreign business establishment are used in different contexts within the Act. The concepts also apply to different types of taxpayers in different situations. The two concepts have, however, the same objective, being the identification of criteria for the existence of legitimate and substantive business activities in the foreign tax jurisdiction. A comparison between the definitions of the two concepts reveals that there are various components in the definitions with the same wording and meaning. After a detailed comparison between the two definitions it was found that, subject to some suggested additions and amendments, the internationally recognised and accepted concept permanent establishment can replace the concept foreign business establishment in section 9D(9)(b) of the Act without having a material impact on the objective of section 9D(9)(b). This replacement is possible due to the mutual objective of and similar components contained in the definitions of the concepts permanent establishment and foreign business establishments.
AFRIKAANSE OPSOMMING: Die Inkomstebelastingwet, Wet 58 van 1962 (‘die Wet’) definieer ’n permanente saak in artikel 1. Die definisie van ’n permanente saak verwys na artikel 5 van die ‘Model Tax Convention on Income and on Capital of the Organisation for Economic Co-Operation and Development’. Die bestaan van ’n permanente saak in ’n belastingjurisdiksie bepaal die reg van die belastingjurisdiksie om die winste van die permanente saak te belas. Die begrip buitelandse besigheidsaak is deur artikel 10(1)(a) van die Wysigingswet op Inkomstewette, Wet 59 van 2000 in die Wet ingesluit. Artikel 9D is ’n teenvermydingsbepaling wat bepaal dat sekere inkomste vanaf ’n buitelandse bron gegenereer deur ’n Suid-Afrikaans beheerde buitelandse maatskappy in Suid-Afrika belas word. Die begrip buitelandse besigheidsaak is een van die uitsluitings van die teenvermydingsbepaling in artikel 9D. Alle verwysings in artikel 9D(9)(b) na die begrip permanente saak is deur die Wysigingswet op Inkomstewette, Wet 59 van 2000, vervang met ’n verwysing na die nuwe begrip buitelandse besigheidsaak. Die ‘Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000’ (SARS 2000:1-12) verskaf nie ’n rede vir die vervanging van die begrip permanente saak nie. Die doel van die studie was om die begrippe permanente saak en buitelandse besigheidsaak te vergelyk sodat voorstelle gemaak kan word rakende die nodige byvoegings en wysings om die begrip buitelandse besigheidsaak met die internasionaal aanvaarde en erkende begrip, permanente saak, te vervang. Die voorgestelde vervanging van die begrip buitelandse besigheidsaak met ’n internasionaal aanvaarde en erkende begrip sal die internasionale verenigbaarheid van die Suid Afrikaanse wetgewing bevorder. Die gebruik van ’n begrip wat internasionaal aanvaar en erken word, sal sekerheid en duidelikheid bewerkstellig vir diegene wat deur die artikel geaffekteer word. Daar is bevind dat die begrippe permanente saak en buitelandse besigheidsaak in die Wet in verskillende verbande gebruik word. Die begrippe is ook van toepassing op verskillende belastingbetalers in verskillende situasies. Die twee begrippe het egter dieselfde doelwit naamlik die identifisering van kriteria vir die bestaan van wesenlike en volwaardige besigheidsaktiwiteite in die buitelandse belastingjurisdiksie. ’n Vergelyking tussen die definisies van die twee begrippe toon dat verskeie komponente van die definisies dieselfde woorde en betekenis bevat. Na ’n detail vergelyking van die twee begrippe is daar bevind dat, onderhewig aan sommige voorgestelde byvoegings en wysigings, die internasionaal erkende en aanvaarde begrip permanente saak die begrip buitelandse besigheidsaak in artikel 9D(9)(b) van die Wet kan vervang. Die vervanging is moontlik weens die gemeenskaplike doelwit en soortgelyke komponente in die definisies van die begrippe permanente saak en buitelandse besigheidsaak.

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Wessels, Jacques. "The tax implications of non-resident sportspersons performing and earning an income in South Africa." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1003719.

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As the number of non-resident sports persons competing in South Africa increases so does the need to tax them more effectively. It was for this reason that the South African legislature decided to insert Part IlIA into the Income Tax Act which regulates the taxation of non-resident sports persons in South Africa. The new tax on foreign sports persons, which came into effect during August 2006, is a withholding tax placing the onus upon the organizer of the event to withhold the tax portion of the payment to the non-resident sportsperson and pay it over to the revenue services. The rate of taxation has been set at 15 percent on all amounts received by or accruing to a foreign sportsperson. The question which the research addressed is whether this new tax will prove to be an effective tax, both from the point of view of its equity and the administration of the tax. In order to determine the impact of the new tax, it was compared to similar taxes implemented in the United Kingdom and Australia and also to other withholding taxes levied in South Africa. The new tax was also measured against a theoretical model for effectiveness, compared to the pre-August 2006 situation and to the taxation of resident sportsmen and women, using hypothetical examples. The major shortcomings of the new withholding tax are the uncertainty with regard to the intention of the legislature on matters such as the taxation of capital income versus revenue income, the question whether payments to support staff are included in the ambit of the new tax, the taxation of the award of assets in lieu of cash payments and the definition of a resident. A further area of concern is that the rate of taxation of 15 percent appears to be too low and creates horizontal inequity between the taxation of resident and non-resident sports persons. The new tax on non-resident sports persons may have its shortcomings but, depending upon the administrative and support structures put in place to deal with it, will be an effective tax. The rate at which the tax is levied could result in a less tax being collected than before but, with the reduced administrative cost of tax collection, the effective/statutory ratio of the tax could well be much higher than it was. This is a new tax in South Africa and certain initial problems are inevitable and will undoubtedly be solved as the administrators gain experience and as the case law governing this tax develops.
KMBT_363

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Kimura, Keiki 1955. "An analysis of the Japanese voluntary export restraint upon automobiles to the U. S. and Canada : an investigation of its impacts upon international, bilateral and domestic legal frameworks for safeguard measures." Thesis, McGill University, 1985. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=65419.

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湯任彌 and Yum-li Benjamin Tong. "Financing schemes for investment in China: identifying the optimal capital structure." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1989. http://hub.hku.hk/bib/B31264499.

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Sinha, Piya. "DATA SHARING LEGISLATIONS BY HOST STATES AND RIGHTS OF FOREIGN INVESTORS UNDER INTERNATIONAL INVESTMENT LAW." Thesis, Uppsala universitet, Juridiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-443423.

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Cortés, Martha. "Analysis of the pursuit of Mexico's foreign direct investment objectives, through the signature of bilateral and multilater agreements." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31154.

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Foreign Direct Investment (FDI) is a key element in achieving progress. In a world with increasing competition for capital, it is mandatory for countries to develop different mechanisms to attract FDI. Mexico is an example of a developing country that in recent years has greatly benefited from FDI. This trend results from this country's development of a number of mechanisms on both the domestic and the international scene promoting this type of investment. Along with the investment openings being fostered on the domestic scene, Mexico has been conducting international efforts to reach FDI objectives. It has entered into a number of Bilateral Investment Treaties (BITs) as well as Bilateral and Regional Free Trade Agreements (FTAs). The most important goals achieved by this country encouraging the reception of FDI are the preferential trade agreements signed with the two biggest markets in the world, North America and the European Union. Mexico's participation in the WTO represents one of its efforts to establish lateral ties to achieve its FDI objectives. The fact that there is a relationship between trade and investment has been established.

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Gaarder, Christopher. "California's Foreign Relations." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1147.

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Globalization has significantly increased the number of stakeholders in transnational issues in recent decades. The typical list of the new players in global affairs often includes non-state actors like non-governmental organizations, multinational corporations, and international organizations. Sub-national governments, however, have been given relatively little attention even though they, too, have a significant interest and ability to shape the increasing flow of capital, goods, services, people, and ideas that has so profoundly influenced the global political economy in recent decades. California, arguably the most significant among sub-national governments – its economy would be seventh or eighth in the world at $2.2 trillion annually, it engages in over $570 billion in merchandise trade, and has a population of nearly 40 million, out of which over 10 million are immigrants – is also one of the most active in transnational issues. The state government has opened and closed dozens trade offices abroad since the 1960s. It set up a multi-billion dollar carbon cap-and-trade system jointly with the Canadian provinces of Québec and Ontario under Assembly Bill 32, one of the most significant pieces of climate change legislation to date. California’s educational, technological, and media hubs – its public and private universities, Silicon Valley, and Hollywood – draw some of the best and brightest from around the world. California also has a long history of involvement in transnational issues. State efforts to undermine growing Chinese then Japanese “menace” immigrant populations from the mid-19th through the mid-20th centuries influenced United States foreign policy. This thesis first takes a look at the federalism and international relations issues faced by California as it plays a greater role in transnational issues. Then, it examines the main actors and institutions, and the issues at play. The states have some leeway under the Constitution and contemporary political order to use their domestic powers to influence global issues, whether through climate legislation, public pension divestment, or non-binding “Memoranda of Understanding” with foreign governments. Such behavior, while less significant than national policy, can fill gaps in national policy, promote policy change, and deepen global ties, promoting a more complex interdependence among nations. California can also exert a moral, soft power influence in leading by example. The structures promoting California’s growing role in transnational issues are poorly organized. If the Golden State is to better leverage its political, economic, and moral authority internationally, it would do well to more explicitly develop a unified vision for its role in the world.

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Shen, Xin. "Legal issues relating to subsidies and countervailing measures with a specific reference to non-market economies and the case of China." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b2132684.

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Wiese, Adelle. "Artikel 9C van die inkomstebelastingwet met spesiale verwysing na aktiewe en passiewe inkomste." Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/50898.

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Thesis (MComm)--Stellenbosch University, 1998.
ENGLISH ABSTRACT: In the Fifth Interim Report of the Katz Commission recommendations were made on a number of fundamental tax issues, including the distinction between the source and residence principle. The Commission decided that the source principle should remain but that a distinction between "active" and "passive" income should be made. "Active" income should then be taxed on the source principle and "passive" income on the residence principle. With effect from 1 July 1997 exchange controls for South African residents were softened, which meant that South Africans could thereafter invest in foreign countries to a limited extent. To protect the South African tax base, sections 9C and 90 were incorporated in the Income Tax Act with effect from 1 July 1997. Section 9C regulates the taxation of investment income earned in foreign countries. The main purpose of this study was to investigate the taxation of foreign investment income in South Africa. For this purpose a critical analysis of section 9C was done within the context of the recommendations made by the Katz Commission in their Fifth Report. The focus of the study was aimed at the requirements for the exclusion of so-called active investment income according to section 9C(3)(a). In the analysis of section 9C it was necessary to determine where the terms used in the section were derived from. The terms which are not new in the South African tax context were analysed based on the opinions of tax specialists and national case law. The terms which are new in the South African tax context were mostly derived from international models of tax conventions and foreign tax codes. These were analysed according to the use thereof mainly in the Model Tax Convention on Income and on capital of the Organisation for Economic Co-operation and Development and the Commentaries thereon. The critical analysis of section 9C also included the applicability of the section on other sections in the Income Tax Act, a brief commentary on section 90 and the relief provided to taxpayers where the section leads to double taxation. The ability of the South African Revenue Service to collect the tax, the effect of the tax on immigrants and the effect of the electronic future on the tax were also investigated. The conclusion arrived at in this study is that most of the terms in section 9C are based on internationally used terms and could be analysed according to international tax conventions and case law. The South African Revenue Service will have to provide guidelines for the uncertainties and provide measures to rectify the irregularities and inconsistencies found in the section. In the light of further examinations to be done by the South African Revenue Service, based on the recommendations of the Katz Commission in their Fifth Report, section 9C provides a set of internationally accepted principles as a solid base for future regulation.
AFRIKAANSE OPSOMMING: Die Katz-kommissie het in die Vyfde Interim Verslag aanbevelings aangaande 'n aantal fundamentele belastingkwessies, insluitend die onderskeid tussen die bron- en verblyf-grondslag, gemaak. Die Kommissie het tot die gevolgtrekking gekom dat die bron-grondslag behou moet word, maar dat daar 'n onderskeid tussen "aktiewe" en "passiewe" inkomste gemaak moet word. "Aktiewe" inkomste moet dan op die bron-grondslag belas word en "passiewe" inkomste op die verblyf-grondslag. Met ingang 1 Julie 1997 is die valutabeheermaatreels vir Suid-Afrikaanse inwoners verslap wat beteken het dat Suid-Afrikaners voortaan tot 'n beperkte mate in die buiteland beleggings kan maak. Om die Suid-Afrikaanse belastingbasis in die tussentyd te beskerm is artikels 9C en 9D met ingang 1 Julie 1997 tot die Wet gevoeg. Artikel 9C reguleer die belasting van beleggingsinkomste uit buitelandse bronne. Die hoofdoel van hierdie studie was om die belasting van beleggingsinkomste uit buitelandse bronne in Suid-Afrika te ondersoek. 'n Kritiese analise van artikel 9C is gedoen binne die konteks van die voorstelle gemaak deur die Katz-kommissie in die Vyfde Verslag. Die klem van die studie het op die vereistes vir die uitsluiting van sogenaamde aktiewe beleggingsinkomste in artikel 9C(3)(a) geval. Tydens die ontleding van artikel 9C was dit noodsaaklik om vas te stel waar die terme wat in die artikel gebruik is, ontstaan het. Die terme wat nie vir die eerste maal in die Suid-Afrikaanse belastingkonteks gebruik is nie, is ontleed na aanleiding van die menings van Suid-Afrikaanse belastingspesialiste en nasionale regspraak. Die nuwe terme kom meesal in internasionale modelle van belastingkonvensies en buitelandse belastingkodes voor. Die terme is hoofsaaklik ontleed na aanleiding van die gebruik daarvan in die Model Tax Convention on Income and on capital of the Organisation for Economic Cooperation and Development. Die kritiese ontleding van artikel 9C het die toepaslikheid van die artikel op ander afdelings in die lnkomstebelstingwet, 'n kortlikse verwysing na artikel 9D en die verligting beskikbaar aan belastingpligtiges ten opsigte van dubbele belasting, ingesluit. Die invorderbaarheid van die belasting, die effek van die belasting op immigrante en die effek van die elektroniese toekoms op die belasting is ook ondersoek. Die slotsom waartoe die skrywer in hierdie studie gekom het, is dat meeste van die begrippe in artikel 9C internasionaal verstaanbaar is en ontleed kon word, wat die Wet wereldwyd meer aanvaarbaar en verstaanbaar behoort te maak. Die Suid-Afrikaanse lnkomstediens sal egter riglyne ten opsigte van die onduidelike begrippe moet verskaf en die nodige ongelykhede en inkonsekwenthede in die Wet moet regstel. In die lig van verdere ondersoeke deur die Suid-Afrikaanse lnkomstediens, na aanleiding van die voorstelle deur die Katz-kommissie in die Vyfde Verslag, verskaf artikel 9C 'n stel internasionaal aanvaarde beginsels waarop toekomstige regulasies gebaseer sal kan word.

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Jin, Zhe. "The legal environment of corporate income taxation for FDI in China : policy, changes, risks." Thesis, University of British Columbia, 2007. http://hdl.handle.net/2429/32138.

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Foreign direct investment (FDI) was unknown to Chinese people before the opening policy in 1979, but since then China's economy has been surging ahead in the past twenty eight years. As one aspect of the FDI policy, I focused on the corporate taxation field to be my research interest, and the topic of my thesis. In the thesis, the reader will learn how FDI developed in China and degree of FDI development. Also, I provide the reader with China's tax system and policy-oriented in as much detail as possible, most of which is the tax incentive policy towards the FDI in China. However, the policies and incentives raise some issues. As the result of offering FDI tax preference, Chinese government tax revenue as a percentage of GDP has been declining steadily. Problems such as tax avoidance and evasion, and local "fake" FDI entities are getting serious. The new Corporate Income Tax Law of the People's Republic of China (CIT Law) was passed by the PRC National People's Congress on March 16 2007 and will take effect on January 2008. When China entered into the World Trade Organization (WTO) in 2001, compliance with the general rules required China improve its tax system as soon as possible. The CIT law section in the thesis includes the policy-changing behind the legislation and expected influence on the FDI in China in the future. As a result of the changes to be brought about by the CIT Law, foreign and domestic business in China must adapt to the new tax regime, and I offer some recommendations in that regard.
Law, Peter A. Allard School of
Graduate

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Swartz, Natasha Schantal. "The effect of South African labour legislation on refugees and migrants." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1019921.

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Since South Africa was declared a democratic country, the number of refugees fleeing to South Africa has increased. While it is understandable that refugees would flee to a country with a Constitution that protects the rights of everyone within its territory, this influx of refugees and migrants also puts a strain on the South African economy. One of the main problems associated with refugees and migrants in this country is their illegal status. Failure to obtain legal status in the country can be attributed to their own negligence to attend to the Refugee Reception Office, upon their arrival in the country. On the other hand, the South African government also fails foreigners in that the service provided at the Refugee Reception Offices is not up to the standard promised in the legislation. A further problem associated with refugees and migrants in the country is that they are competing with South Africans for jobs that are already scarce in the country. A foreigners need to earn a living is the driving force behind entering the employment market, and often illegally. Where refugees and migrants do not have the required work permits, their employment is prohibited in terms of the Immigration Act 13 of 2002 and they are thus illegal workers. Until recently, South Africa has followed the same policy as other international countries. Illegal workers did not have access to the protection provided by our labour legislation, by virtue of the illegality of their employment contracts. This position was changed by the Discovery Health case where the courts focused more on the existence of an employment relationship as oppose to an employment contract.

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Van, Wyk Ellane. "Belasting op buitelandse dividende in die Republiek van Suid-Afrika." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/19901.

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Thesis (MRek) -- Stellenbosch University, 2003.
ENGLISH ABSTRACT: The introduction of section 9E in the Income Tax Act, NO.58 of 1962 (hereafter "the Act") became effective on 23 February 2000. The main reasons for the introduction of this was, inter alia, to broaden the tax base and to phase in the residency basis of taxation. Consequently are the foreign dividend rules of section 9E interrelated to the foreign income rules of section 90, being the application of the residence basis of taxation. The main objective of this study is to investigate the taxation of foreign dividends in the Republic of South Africa. The introduction of section 9E saw new terminology introduced, which need analysis. This analysis is made possible by supplying the definitions from the Act, as well as making use of national and international case law. Further investigation is also done as to the relevance of section 9E to other sections in the Act, relevant anti-avoidance rules regarding foreign dividends, the effect of section 9E on investment income from tax havens, with specific reference to natural persons, the effect of taxation of foreign dividends on the migration- and investment decisions of non-residents, relief provided regarding double taxation and section 9E's effect on secondary taxation on companies. Lastly, the collection of taxation on foreign dividends is investigated.
AFRIKAANSE OPSOMMING: Die invoeging van artikel 9E in die Inkomstebelastingwet, No.58 van 1962 (hierna "die Wet") het van krag geword op 23 Februarie 2000. Die hoofredes vir die invoeging van die artikel in die Wet was onder andere om die belastingbasis te verbreed en om die verblyfbasis van belasting in te faseer. Juis as gevolg van laasgenoemde, word reels rakende buitelandse dividende in artikel 9E gekombineer met die buitelandse inkomste-reels van artikel9D. Die hoofdoel van hierdie studie is om belasting op buitelandse dividende in die Republiek van Suid Afrika te ondersoek. Met die invoeging van artikel 9E het daar 'n aantal nuwe terme te voorskyn gekom, wat hul ontleding noodsaak. Hierdie ontleding word moontlik gemaak deur bloot die definisies uit die Wet self weer te gee, asook deur die gebruik van nasionale en internasionale regspraak . Verdere ondersoek word ook gedoen na die toepaslikheid van artikel 9E op ander artikels in die Wet, relevante teenvermydingsbepalings met betrekking tot buitelandse dividende, die invloed van artikel 9E op beleggingsinkomste uit belastinghawens, met spesifieke verwysing na belegging deur natuurlike persone, die invloed van belasting op buitelandse dividende op die migrasieen beleggingsbesluite van nie-inwoners, verligting wat beskikbaar is ten opsigte van dubbelbelasting en die verband wat artikel 9E hou met sekondere belasting op maatskappye. Laastens word die invordering van belasting op buitelandse dividende ondersoek.

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Finley, Mary Carmel. "The tragedy of enclosure fish, fisheries science, and U.S. foreign policy, 1920-1960 /." Diss., Connect to a 24 p. preview or request complete full text in PDF format. Access restricted to UC campuses, 2007. http://nsgl.gso.uri.edu/casg/casgy07001.pdf.

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Thesis (Ph. D.)--University of California, San Diego, 2007.
Title from first page of PDF file (viewed January 9, 2008). Available via ProQuest Digital Dissertations. Vita. Includes bibliographical references.

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Ge, Jun Wei. "Implication of Merger and Acquisitions by foreign investors in national security in China." Thesis, University of Macau, 2008. http://umaclib3.umac.mo/record=b1944049.

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Costa, David Patrick Anthony. "Taxing recurrent services rendered by a foreign company to an associated enterprise in South Africa." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1008269.

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The objective of the study was to investigate the right of the South African Government to tax the income earned by a foreign company when rendering services in South Africa to a South African associated enterprise on a recurrent basis, together with the right to tax the amounts paid to the employees of the permanent establishment for services rendered in South Africa. At the same time the research investigated whether the services rendered by a foreign company to an associated enterprise in South Africa on a recurrent basis would constitute a permanent establishment, as this is essential before South Africa may tax either the foreign company or the employees of the permanent establishment (where such employees are not resident in South Africa).The research was conducted by means of a critical analysis of documentary data and data from a limited number of interviews with academics and the authors of textbooks and articles. In order to limit the scope of the research, a number of assumptions were made. Conflicting viewpoints underlying certain of these assumptions were discussed. Some of the important conclusions reached are that the provisions of the Vienna Convention on the Law of Treaties should be taken into account when interpreting South African legislation (including Double Tax Agreements), and that the Organisation for Economic Cooperation and Development (OECD) Commentary may be relied upon when interpreting OECD based Double Tax Agreements in South Africa. No conclusion was reached on whether to apply an ambulatory or a static basis of interpreting the OECD Commentary, however. The final conclusion of the research is that the services rendered in South Africa on a recurrent basis would be geographically and commercially coherent and consequently meet the "location test'. It is clear that as the services are rendered regularly and recurrently, they would be regarded as having the necessary permanence and would meet the 'duration test'. The place of business would therefore be regarded as being fixed (having the necessary degree of permanence). As the services would be rendered at the place of business of the South African entity, they would be regarded as being rendered 'through' the place of business and the foreign entity would be regarded as having a permanent establishment in South Africa (as defined in Article 5(1) of the OECD Model Tax Convention}. The South African Government would therefore be entitled to tax the income attributable to the permanent establishment and the income earned by the non resident employees, who rendered services in South Africa for the permanent establishment. Once the entitlement to tax exists, South African legislative rules determine how South Africa proceeds to tax the income.

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Ong'wamuhana, Kibuta. "The taxation of income from foreign investments : a case study of some developing countries." Title page, contents and abstract only, 1989. http://web4.library.adelaide.edu.au/theses/09LM/09lmo58.pdf.

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夏璐. "論澳門外來直接投資法律制度的完善 : 以新加坡外資法為借鑒." Thesis, University of Macau, 2011. http://umaclib3.umac.mo/record=b2537413.

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Hixson, Araujo-Alvarez Frank, and Paniagua Pamela Dulanto. "In regards to Legislative Decree No. 1236 - New Immigration Law." Derecho & Sociedad, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/118536.

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On the basis of the new Migration Law, the present article analyzes which were the main problems in the application of previous regulation, taking in count the legal and migratory situation of foreigners that move to Peru, such as the political and regulatory deficiencies in this field. After this, the article analyzes the new law, its contribution, its deficiencies, and the changes that were being implementing already.
A propósito de la Nueva Ley Migratoria, el presente artículo analiza cuáles eran las problemáticas en la aplicación de la normativa antigua, tomando en cuenta la situación legal y migratoria de los extranjeros que radican en territorio peruano, así como las deficiencias políticas y legislativas en este ámbito. Luego de ello, se analizará la nueva normativa, sus aportes, deficiencias, y los cambios que ya se venían implementando.

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Dissertations / Theses on the topic 'Foreign Law and legislation'

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