This paper aims to determine whether South Africa's section 9I headquarter company regime is fit for the purpose of incentivising multi-national enterprises to locate strategically beneficial activities in South Africa. Part I investigates the tax policy appropriateness of s9I in the context of a developing, but regionally dominant South Africa. It finds that the passive intermediary holding company activities in fact incentivised by s9I are not directly beneficial to South Africa. While the active functions associated with true headquarter companies would produce the positive externalities needed by South Africa. Given the regional competition in this arena and strategic advantages in South Africa Part I advocates the incentivisation of regional headquarter companies, specifically regional treasury companies, as the most appropriate policy choice. Part II interprets the provisions of s9I regime to determine their effect on its commercial attractiveness. The analysis covers both the interpretation of the relevant provisions under South African tax law and the place of s9I in the broader legal atmosphere. It is determined that due to an overemphasis on restricting the activities of prospective s9I companies and preventing the erosion of the tax base, the provisions of the regime themselves undermine its commercial attractiveness. The ultimate conclusion reached here is that although South Africa is indeed poised to be the natural gateway into Africa, the s9I regime is both inappropriately designed and unattractive to prospective multi-nationals looking to enter the region. Therefore, if the regime adopts the 'effective, reliable tax relief for strategic local substance' model of incentivisation South Africa can still reap the benefits of direct investment by MNEs.

In calculating the taxable income of a taxpayer, items of income and expenditure are classified as being either capital or revenue in nature, and are treated differently according to such classification. Over the years, a debate has emerged regarding the classification of items of income that are either part of the ground or accede to it, but which are treated by the taxpayer as trading stock. The debate extends to the classification of items of expenditure laid out in the production of income and for the purposes of trade, but which relate to land or things adhered to land. Items forming the subject matter of the discussion include sand, stone, coal, trees and other plants to be used not for the sale or use of their fruit, but for sale or use themselves

This thesis considers how South Africa and Nigeria can apply copyright and competition laws to regulate the open and freemium music business model that involves the use of copyright-protected music content to generate revenue from advertising. To enhance their competitiveness and escape copyright infringement liability, the firms that deploy the business model impose contractual terms to explain their use of protected content and direct the actions of platform users. Using case law from the Court of Justice of the European Union (CJEU), the thesis argues that although these terms result in free and wider distribution of copyright content, some aspects of their implementation may be unaligned with the regulatory framework. The thesis finds that these misalignments exist because the non-payment of royalties to copyright owners and their exclusion from revenue-sharing arrangements may adversely affect their viability of copyright owners as small and medium-size enterprises (SMEs) while their inclusion necessitates the imposition of restrictions that may prevent innovative uses of copyright products. Further, the thesis finds that the misalignments are caused by legal uncertainties regarding the exclusive rights of the copyright holders and the scope of their limitations and exceptions, as well as unavailability of competition law enforcement criteria that protect the economic freedom of SMEs including copyright owners. Because of the copyright covering the music content and its use in the economic activity of advertising, which is regulated by competition law, the thesis argues for aligning the business model with the regulatory frameworks. Further, the thesis argues that by ratifying international copyright treaties in ways that provide exclusive rights limited by compulsory licensing, and by amending and enforcing competition law to recognise unconscionable conduct as xiv anticompetitive, copyright and competition laws may be used to regulate the open and freemium music business model. By adopting a South African and Nigerian perspective and proposing competition law solutions, this study aims at filling a gap in the academic literature, which does not appear so far to have attempted a pro-Africa assessment of the business model and/or considered the complementary role of competition law in copyright-related industries in specific jurisdictions.

Includes bibliographical references.

Includes bibliographical references. / The main aspect of the paper is the investigation of the enforcement of law of foreign (and domestic) judgments as well as arbitral awards in People´s Republic of China (PRC). The focus lies on international civil litigation and arbitration. For this purpose it is essential to elaborate on the judicial structures and its impact on the enforcement of laws in the PRC. The court system as well as its size and performance, the prosecution system, the lawyer system, the jurisdiction and the arbitration system will be briefly discussed. Thereafter, the study focuses on the recognition and enforcement of civil judgements and arbitral awards in the PRC. The organization of the enforcement and its procedure, laws and regulations in general will be addressed before the enforcement of civil judgements and arbitral awards will be investigated in detail. The investigation of the enforcement of judgments in the people’s courts of China is separated in the enforcement of domestic judgments and foreign judgments. While examining the recognition and enforcement of arbitral awards it is important to consider the different categories of awards. In the following the challenges and obstacles facing the Chinese judicial system will be determined. The legal education, the lack of professionalism, local protectionism and the lack of judicial independence are just some of them. The progress China has made in the last decades will also be mentioned. Especially the judicial reforms from 1999 to 2014 and the efforts made to improve the enforcement of law. In addition the practical side will be determined, therefore, important or recent cases will be considered. The goal of the paper is to give an overview of the current social and economic environment of law enforcement and the measures which should be taken to improve the law enforcement in the PRC. Due to the lack of official statistics in regard of law enforcement in the PRC, the study is based on collected information from different sources.

Includes bibliographical references. / With liberalization opening markets, the world is fast growing towards one global village. The downside of this trend is that cross-border practices have also been developed and unregulated sectors are causing damages, especially to the less developed victims that have yet to establish stronger domestic, economic and legal regimes¹

During the elections for the European Parliament in June 2009, an unknown party in Sweden turned out to be very successful. The Pirate Party, campaigning for patents to be scrapped and copyright to last just five years instead of 70, received 7% of the votes in the Scandinavian country, giving the party the right to a seat in the Parliament in Brussels. These modern day pirates are most successful in Sweden, but similar parties exist in the United States and a number of European countries as well. In modern society, copyrights, patents, and other forms of intellectual property play a bigger role in normal life than they did one or two decades ago. This development makes people more aware of all the effects of intellectual property theory and policy cause. It also brings up the discussion concerning whether the original goals of the policies are still being pursued properly. Is the chosen path in IP law still a valid one in this digital age or is it time to rethink the structure?

Includes bibliographical references.

The aim of this thesis is to advocate for the inclusion of PPMs into the current GATT regime for the attainment of environmental sustainability. The issue of PPMs in international trade has been problematic for environmentalists since the first Tuna-Dolphin panel held that distinctions between products based on their production methods were not permissible under GATT. In the first part the thesis assessed and confirms that trade and the environment are two intertwined elements. The thesis then focused on the current legal framework within which environmental interests are said to be appreciated. It is shown that this framework is not efficient in protecting the environment. The thesis then identifies the issue of PPMs and their position in relation to the GATT. This analysis entailed a detailed study of article I, III and XX. It is shown that in many disputes involving PPMs, in most instances PPMs are easily found to be in contravention of the most-favoured nation principle (article I) and the national treatment principle(article III). An evaluation of article III also shows that the like products tests has made it challenging for PPMs to be acceptable in GATT. As for article XX most PPMs readily qualify under (b) and (g) but fail to meet the chapeau's steep requirements. In conclusion focus was on the PPMs debate vis-à-vis the views of developing and developed nations. By showing the rate of environmental degradation in the SADC region as examples, the thesis argues that PPMs offer developing countries a solution for environmental sustainability.

Long term finance schemes are, to a little extent, employed in Tanzania since major economic reforms which occurred in the 20th C. Shifting from public finance mechanism, the government of Tanzania have initiated mechanism such as PPP in order to instil private sector in engaging in several economic activities. As projects basis form of investment have been adopted in catering with developmental plans, especially in becoming an industrialized nation - Tanzania - by 2025, an effective legal and regulatory framework for project finance is crucial. Despite having PPP, Tanzania still faces several challenges, especially on its recognition and implementation, mainly, inadequate legal framework as project finance not only caters for PPP transactions, but also for private and public finance of projects, lack of specific regulatory body/division, as well as extensive government interference in projects. The lack of an effective legal and regulatory framework for project finance mechanism deters its success unless it is redressed, hence the purpose of this dissertation which is to ascertain and review project finance setting in Tanzania, experiences and lessons will be drawn from the UK and South Africa in determining the legal and regulatory framework of project finance in Tanzania, tackling of challenges within, and way forward in the incorporation of project finance mechanism as a new mechanism in Tanzania's jurisdiction.