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

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2024

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

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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12

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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13

Al, Saedan Ahmad A. K. "The law governing oil concession agreements and the permanent sovereignty of states over their natural resources : with special reference to Islamic Shari'ah law." Phd thesis, Faculty of Law, 1992. http://hdl.handle.net/2123/8638.

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14

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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15

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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16

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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17

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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18

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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19

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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20

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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21

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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22

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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23

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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Zhang, Lusong, and 張露松. "Regulation of foreign mergers and acquisitions involving listed companies in the People's Republic of China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B37190507.

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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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Chen, Heng. "An investigation of the main factors that have an impact on the decision of a foreign business to enter South Africa." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1222.

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The new South Africa has an amazing economic growth that creates a significant opportunity for international companies to start their businesses in South Africa. For those companies which are interested in the South African market, it is very important for them to understand the factors that influence their entry-mode selection. The objective of this study is to determine the main factors that have an impact on the decision of a foreign business to enter South Africa. To achieve this objective, the researcher used an integrated study method, as follows: {u10007A} A systematic review of the popular entry-modes and the main factors influencing the entry-mode selection, sourced from the relevant literature. In addition, South African business was also introduced. {u10007A} Based on the factors related in the literature, an empirical survey was completed by those foreign companies who had already successfully entered into South Africa, in order to figure out the rank importance of these factors. With an integrated study of literature and empirical research, the rank importance of factors that have an impact on the foreign business entry-mode selection in South Africa is as follows: 1. Firm’s product 2. Control level of entry-mode 3. Ownership of entry 4. Resource commitment of entry-mode 5. Political factor 6. Firm’s objective 7. Technological factors 8. Economic factors 9. Firm’s experience in international marketing 10. Firm’s size 11. Dissemination risk of entry-mode 12. Socio-cultural factors 13. Flexibility of entry-mode Key terms: International market entry-mode South African business environment.

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27

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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28

Sani, Sani Baba. "The regulatory environment for foreign investments in Nigeria." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12969.

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Includes bibliographical references.
Foreign investment is one of the key elements of economic development in Nigeria. Yet the process of regulating it is challenging and problematic, particularly in the northern parts of Nigeria where people prefer informal investments and tend to ignore the necessary laws governing investments. Today in Nigeria as in most African countries, there are many investors, most of them from Asia, who are very insensitive to the rule of law. They invest and carry out business in Nigeria and particularly northern Nigeria often in breach of investment laws. Nigerian investment regulatory laws were made to provide security and protection of investors’ interests, but these laws are ignored due to their technicality. There is no doubt that the regulatory environment for investment will work better and more securely when there is a system of compliance. The dissertation will focus on the theoretical and practical analysis of investment security laws in Nigeria, and not the root of investment as a concept itself which is beyond the scope of this work.

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Plante, Carole Marie. "The Vietnamese Foreign Investment framework : an assessment." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp01/MQ29840.pdf.

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Gu, Qinhua. "Settlement of disputes connected with foreign investments in China." Thesis, University of Ottawa (Canada), 1995. http://hdl.handle.net/10393/9754.

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La presente etude est consacre aux mecanismes des differents recours disponibles pour solutionner les conflits relatifs aux investissements etrangers en Republique populaire de Chine et s'attarde sur les particularites du droit chinois a cet egard. Une analyse de l'ensemble de ces recours est presentee, soulignant les avantaes et les inconvenients de chacun, et expliquant la gradation qui existe entre eux. Tant le droit international que le droit interne de la Chine prevoient en effet des mecanismes concus pour faciliter la resolution de divers types de conflits: concertation, conciliation, arbitrage interne ou international, intervention de divers acteurs et parfois meme du Parti Communiste Chinois ou de certains administrateurs, cours de justice, etc. Le droit international est analyse du point de vue chinois particulierement en ce qui a trait aux conventions internationales bilaterales ou multilaterales. Le present travail ne pouvait etre que volontairement selectif, vu l'ampleur de la matiere. Il se veut d'abord une presentation synthetique d'un systeme complexe en vue d'informer de facon systematique les lecteurs sur un sujet de plus en plus important mais encore mal connu des occidentaux, ensuite, une recherche juridique sur un sujet qui attire grandement les attentions des juristes de l'Amerique du Nord, et enfin, esperons-le, un outil utile et efficace pour les canadiens et canadiennes qui s'obstinent a s'aventurer en affaires dans le marche chinois. La presente these est divisee en quatre titres regroupant 11 chapitres: Titre preliminaire etant consacree a la presentation generale des aspects juridiques en matiere du reglement des differends relatifs aux investissements etrangers en Chine. Le titre premier traite du reglement des differends par la voie des juridictions ordinaires; le titre Il du reglement par voie d'arbitrage et la derniere partie est consacree a la reconnaissance et a l'execution des jugements et des sentences arbitrales en Chine.

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31

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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32

Reuter, Michael F. M. "Some implications of the Canadian tax law on foreign investments in Canada : a German perspective." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26144.

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Canada is one of the countries depending on foreign investment to a fairly high extent. After some time of concern about foreign investment¹ the Foreign Investment Review Act (FIRA) was implemented.² With the federal election in 1984 the Canadian government took the stand in favour of foreign investment again and changed FIRA to a more positive "Investment Canada". Anyway, the control of foreign investment should be seen only as part of a larger economic policy, which determines the economic criteria for investment decisions. One of these criteria is the Canadian tax law. And as one example, prior to 1980, all private corporations were entitled to the refundable tax in respect of their investment income. A first limitation was introduced in October of 1973, whereby corporations other than Canadian-controlled-private corporations were denied any refundable tax in respect of income from real property for taxation years commenced after 1979. Finally, as a result of the November 12, 1981 budget, for taxation years commenced after that date, investment income no longer "earns" refundable tax unless the corporation was a Canadian-controlled-private corporation throughout the relevant taxation year. The Canadian taxation of residents and non-residents in Canada, including the taxation of Canadian and non-Canadian-controlled companies and branches of foreign companies, is unequal and discriminating. This thesis will give some ideas about the Canadian taxation of foreign investment in Canada, referring sometimes to the Canadian-German Double Tax Convention as well as the O.E.C.D. Model Double Tax Convention. Since tax planning is a part of general economic investment decisions, the taxation of foreign investments will be evaluated in relation to other investment criteria for investments in Canada. As it will become obvious, there are reasons in favour of the Canadian tax policy on one hand and reasons against it on the other hand. As a conclusion, I am of the opinion that it is worthwhile to consider changes in the taxation of foreign investment.
Law, Peter A. Allard School of
Graduate

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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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Nguyen, Quan H. "The social structures of contracts : a case study of the Vietnamese market /." Connect to thesis, 2006. http://eprints.unimelb.edu.au/archive/0002265.

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Vega, Rengifo Beatriz de la. "Taxation on mining and hydrocarbon investments." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116765.

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This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hydrocarbons Organic Law).
Este artículo comenta los aspectos más relevantes del tratamiento tributario de las inversiones de la industria minera y de hidrocarburos, resaltando los puntos principales de la legislación tributaria general (Ley del Impuesto a la Renta) y sectorial (Ley General de Minería y Ley Orgánica de Hidrocarburos).

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36

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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Ke, Jie Jing. "Analysis of Chinese bilateral investment treaties : focusing on provisions of performance requirements and national treatment." Thesis, University of Macau, 2011. http://umaclib3.umac.mo/record=b2287820.

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38

Azzi, John. "The role of CFC legislation in protecting Australia's domestic income tax base." Thesis, The University of Sydney, 1997. http://hdl.handle.net/2123/20011.

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39

Bordukh, Oyunchimeg. "Choice of law in state contracts in economic development sector :is there party autonomy?" Gold Coast, Australia : Bond University, 2008. http://epublications.bond.edu.au/theses/bordukh.

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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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Deng, Lin, and 鄧琳. "Critical assessment of the reform in respect of the statutory minimum registered capital system of the company law of China (2005) indealing with undercapitalization with reference to Hong Kong'sexperience." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B42664226.

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Puvimanasinghe, Shyami Fernando. "Foreign investment, human rights and the environment : a perspective from South Asia on the role of public international law for development /." Leiden [u.a.] : Nijhoff, 2007. http://www.loc.gov/catdir/toc/fy0712/2007276511.html.

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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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44

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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Gu, Weishi. "The impact of foreign intellectual property rights protection on U.S. exports, FDI, and licenses." Access to citation, abstract and download form provided by ProQuest Information and Learning Company; downloadable PDF file, 78 p, 2008. http://proquest.umi.com/pqdweb?did=1605143631&sid=4&Fmt=2&clientId=8331&RQT=309&VName=PQD.

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46

Li, Hon-ling Regina. "China's new company law : a study of its impact on foreign investment /." Hong Kong : University of Hong Kong, 1996. http://sunzi.lib.hku.hk/hkuto/record.jsp?B17982182.

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47

Nguyen, Phuong-Trinh. "Vietnam's construction of an optimal legal framework for reattracting foreign investment :." [St. Lucia, Qld.], 2002. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe17590.pdf.

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48

Costanza, Livia. "The security of international investments : a synthesis of impacts on public policies and domestic law of host states : a dissertation submitted to the Victoria University of Wellington in partial fulfilment of the requirements for the degree of Master of Laws /." ResearchArchive@Victoria e-Thesis, 2009. http://hdl.handle.net/10063/1145.

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49

Rumble, Tony Law Faculty of Law UNSW. "Synthetic equity and franked debt: capital markets savings cures." Awarded by:University of New South Wales. School of Law, 1998. http://handle.unsw.edu.au/1959.4/17591.

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Micro-economic reform is a primary objective of modern Australian socio-economic policy. The key outcome targetted by this reform is increased efficiency, measured by a range of factors, including cost reduction, increased savings, and a more facilitative environment for business activity. These benefits are sought by the proponents of reform as part of a push to increase national prosperity, but concerns that social equity is undermined by it are expressed by opponents of that reform. The debate between efficiency and equity is raging in current Australian tax policy, a key site for micro-economic reform. As Government Budget restructuring occurs in Australia, demographic change (eg, the ageing population) undermines the ability of public funded welfare to provide retirement benefits. Responsibility for self-funded retirement is an important contributor to increasing private savings. Investment in growth assets such as corporate stock is increasing in Australia, however concerns about volatility of asset values and yield stimulate the importance of investment risk management techniques. Financial contract innovation utilising financial derivatives is a dominant mechanism for that risk management. Synthetic equity products which are characterised by capital protection and enhanced yield are popular and efficient equity risk management vehicles, and are observed globally, particularly in the North American market. Financial contract innovation, risk management using financial derivatives, and synthetic equity products suffer from an adverse tax regulatory response in Australia, which deprives Australian investors from access to important savings vehicles. The negative Australian tax response stems from anachronistic legislation and jurisprudence, which emphasises tax outcomes based on legal form. The pinnacle of this approach is the tax law insistence on characterisation of financial contracts as either debt or equity, despite some important financial similarities between these two asset types. Since derivatives produce transactions with novel legal forms this approach is unresponsive to innovation. The negative tax result also stems from a perception that the new products are tax arbitrage vehicles, offering tax benefits properly available to investment in stocks, which is thought to be inappropriate when the new products resemble debt positions (particularly when they are capital protected and yield enhanced). The negative tax response reflects administrative concerns about taxpayer equity and revenue leakage. This approach seeks to impose tax linearity by proxy: rather than utilising systemic reform to align the tax treatment of debt and equity, the current strategy simply denies the equity tax benefits to a variety of innovative financial contracts. It deprives Australians of efficiency enhancing savings products, which because of an adverse tax result are unattractive to investors. The weakness of the current approach is illustrated by critical analysis of three key current and proposed tax laws: the ???debt dividend??? rules in sec. 46D Income Tax Assessment Act 1936 (the ???Tax Act???); the 1997 Budget measures (which seek to integrate related stock and derivative positions); and the proposals in the Taxation of Financial Arrangements Issues Paper (which include a market value tax accounting treatment for ???traded equity,??? and propose a denial of the tax benefits for risk managed equity investments). The thesis develops a model for financial analysis of synthetic equity products to verify the efficiency claims made for them. The approach is described as the ???Tax ReValue??? model. The Tax ReValue approach isolates the enhanced investment returns possible for synthetic equity, and the model is tested by application to the leading Australian synthetic equity product, the converting preference share. The conclusions reached are that the converting preference share provides the key benefits of enhanced investment return and lower capital costs to its corporate issuer. This financial efficiency analysis is relied upon to support the assertion that a facilitative tax response to such products is appropriate. The facilitative response can be delivered by a reformulation of the existing tax rules, or by systemic reform. The reformulation of the existing tax rules is articulated by a Rule of Reason, which is proposed in the thesis as the basis for the allocation and retention of the equity tax benefits. To avoid concerns about taxpayer equity and revenue leakage the Rule of Reason proposes a Two Step approach to the allocation of the equity tax benefits to synthetics. The financial analysis is used to quantify non-tax benefits of synthetic equity products, and to predict whether and to what extent the security performs financially like debt or equity. This financial analysis is overlayed by a refined technical legal appraisal of whether the security contains the essential legal ???Badges of Equity.??? The resulting form and substance approach provides a fair and equitable control mechanism for perceived tax arbitrage, whilst facilitating efficient financial contract innovation. The ultimate source of non-linearity in the taxation of investment capital is the differential tax benefits provided to equity and debt. To promote tax linearity the differentiation needs to be removed, and the thesis makes recommendations for systemic reform, particularly concerning the introduction of a system of ???Franked Debt.??? The proposed system of ???Franked Debt??? would align the tax treatment of debt and equity by replacing the corporate interest deduction tax benefit with a lender credit in respect of corporate tax paid. This credit would operate mechanically like the existing shareholder imputation credit. The interface of this domestic tax credit scheme with the taxation of International investment capital, and the problems occasioned by constructive delivery of franking credits to Australian taxpayers via synthetics, are resolved by the design and costings of the new system, which has the potential to be revenue positive.

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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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