Thesis (doctoral)--Universität Erlangen, 1930. / Includes bibliographical references (p. [iv]-vi).

Thesis (M.L.I.)--University of Wisconsin--Madison. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (M.P.A.)--University of Hong Kong, 2001. / Includes bibliographical references. Also available in print.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1955. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (M.A.)--City University of Hong Kong, 2005. / Title from title screen (viewed 27 Mar. 2006). "A thesis submitted in partial fulfillment of the requirement for the degree Master of arts in arbitration and dispute resolution." Includes bibliographical references.

Magister Legum - LLM / The participation of African countries in the Dispute Settlement System (DSS) of the Worlt Trade Organisation ( WTO) is insignificant. This research seeks to find a suitable model/mechanism which meets the particular needs of developing countries. The practical aim of this reseach was to enhance active participation of various stakeholders in developing countries who may be adversely affected or who face potential damage by unfair trade pracices of other players in the brutal and complex battleground of world trade. Thus the research seeks to suggest a suitable legal framework which can be utilised by stakeholders in African countries as part of the process of trade dispute initiation when their interests are threatened or adversely affected. / South Africa

The current New Zealand tax disputes resolution procedures were enacted in 1996 following a recommendation made by the Organisational Review Committee of the Inland Revenue Department in 1994. Yet, following their enactment and despite a number of positive aspects to the disputes resolution procedures, commentators and professional bodies alike have continued to raise concerns that inefficiencies, particularly with respect to time and cost, are affecting their operation and are, consequently, adversely impacting on taxpayers’ perceptions of the fairness of the procedures. It is believed that this is potentially negatively impacting on the tax system and on taxpayer voluntary compliance. Consequently, suggestions have been made for the use of alternative disputes resolution procedures, such as mediation, as another method to resolve tax disputes. The objective of this study is to develop a refined tax mediation regime for New Zealand through improving the features of the proposed tax mediation regime for New Zealand’s tax disputes resolution system first developed by Jone and Maples (2012b). Utilising a sequential mixed methods approach, consisting of a quantitative survey questionnaire followed by a qualitative focus group interview, this study seeks feedback on Jone and Maples’ (2012b) proposed New Zealand tax mediation regime from purposively selected practitioners (experts) in the tax disputes resolution and mediation fields. The feedback obtained is used in refining Jone and Maples’ (2012b) proposed tax mediation regime. This study finds that the most important aspect of the refined proposed regime is the inclusion of a mediator who is independent of both parties and moreover, that the mediator is foremost trained and qualified in mediation as opposed to being a specialist in tax law. The findings also indicate that mediation should not be made a mandatory phase of the disputes procedures. This study recommends that the refined tax mediation regime should be an administrative phase and incorporated with the existing conference phase in a proposed ‘ADR stage’ of the disputes procedures. Notwithstanding the potential budgetary and resource constraints, the findings indicate that if mediation were to be provided as a cost-free service, taxpayers (particularly small taxpayers) should be appreciative of the opportunity to put their cases forward and be heard, even if an agreement has not been reached through mediation. The literature suggests that this should in turn enhance taxpayers’ perceptions of fairness of the disputes procedures and thereby voluntary compliance. This study provides a foundation for the further development of tax mediation in New Zealand.

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As the increase of direct investment in China, Taiwanese businessmen are encountering more and more disputes there, which makes this issue be worthy of attention. Among the various types of disputes, this present study focuses on investment disputes and attempts to figure out the types, causes and dispute resolution mechanism of investment disputes through the method of case study, literature review and expert interview. The conclusions of this study are as follows: There are 6 common types of investment disputes that Taiwanese businessmen usually encounter in China: 1. Disputes on contributing investment; 2. Disputes on the right of management¡F3. Disputes on profit distribution; 4. Disputes on suspending equity joint-ventures or contractual joint-ventures; 5. Disputes on partners¡¦ illicit behaviors; 6. Disputes between Taiwan shares holders or anonymous investment disputes. It is revealed that the causes of investment disputes are 1. China¡¦s restrictions against foreign investment; 2. Taiwanese businessmen¡¦s unfamiliarity with the investment laws and regulations of China; 3. Taiwanese businessmen are not discreet in choosing their China partners; 4. Taiwanese businessmen tend to sign contracts and building cooperation constitutions carelessly. Taiwanese businessmen resort to three kinds of dispute resolution mechanisms, including Adjudication, Mediation, and Arbitration, when encountering investment disputes in China. This study conducts a comparative analysis between these three mechanisms in terms of six dimensions, i.e. ¡§efficiency¡¨, ¡¨cost¡¨, ¡¨professionalism¡¨, ¡¨confidentiality¡¨, ¡§relationship maintenance¡¨ and ¡¨enforceability¡¨. The result shows that mediation and arbitration perform better than adjudication in almost all dimensions except the dimension of ¡§enforceability¡¨. It is also suggested that Taiwanese businessmen prefer mediation to any other dispute resolutions in practice. Since arbitration is also an excellent dispute resolution mechanism, this phenomenon implies that arbitration is ignored by the Taiwanese businessmen. Therefore, the regulation, exercise and notice of China¡¦s arbitration are further demonstrated for Taiwanese businessmen in the final part of the study.