Thesis (Ph. D.)--University of Missouri-Columbia, 1997. / Also available on the Internet.

Thesis (Ph. D.)--Stanford University, 2002. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (p. 292-307).

Thesis (M.A. in Security Studies (Middle East, South Asia, Sub-Saharan Africa))--Naval Postgraduate School, December 2008. / Thesis Advisor(s): Baylouny, Anne M. "December 2008." AD-A493 513. Includes bibliographical references (p. 77-85). Also available via the World Wide Web.

Thesis (Ph. D.)--University of Chicago, Department of Sociology, March 2000. / Includes bibliographical references. Also available on the Internet.

Thesis (M.S.)--University of Wisconsin-Madison, 1990. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (p. 124-132).

Thesis (Ph. D.)--University of Texas at Austin, 2005. / Vita. Includes bibliographical references.

Thesis (Ph. D.)--University of Technology, Sydney, Australia. / "July 2005." Title taken from PDF title screen (viewed September 4, 2007). Includes bibliographical references and appendices.

Over the years, human trafficking has become one of the fastest growing crimes in the world. According to a report of the United Nations Office on Drugs and Crime, Women and Children account for 75 percent of trafficked victims. Between 2007 and 2010, children accounted for 20 percent of the trafficked victims which is approximately 1343 children per year. Sadly, these statistics continue to rise annually. It is from this premise that no one can doubt the rationale behind the 2015 Immigration Regulations that affect children travelling in and out of South Africa. However, in terms of section 28 (2) of the Constitution of the Republic of South Africa, it is a prerequisite that in any matter affecting a child, the best interest of the child be of paramount importance. This mini dissertation seeks to establish whether these Immigration Regulations which initially came into effect in May 2014, are in the best interest of child travellers. This has been done by looking at the old system which regulated the movement of children; its loopholes and shortcomings, thereby establishing whether Regulation 6 (12) is a panacea or in fact the hallmark of a series of problems that have a detrimental effect on the well-being as well as the rights of the child. The research methodology is mainly based on a study of existing literature. This largely includes internet sources, national legislation, regional and international instruments as well as case law. The South African Immigration Act 2002 is the primary reference with regards to regulatory information. However, lessons are drawn from legislation from other jurisdictions, notably Zimbabwean Immigration laws as well as those of Namibia. This is because South Africa shares a border with Zimbabwe and it also has a historical connection with Namibia and has good relations with both States. The mini dissertation analyses the impact of the 2015 Immigration Regulations not only on children but on other sectors as well. Lastly, the latter makes recommendations on how to improve these Regulations without affecting the best interest of child travellers.

The aim of this treatise is to identify the income tax implications of the persons becoming South African tax residents. It will provide a clear understanding of the income tax implications for natural and non-natural persons wishing to take up residence in South Africa. The definition of “resident” in section 1 of the Income Tax Act, 1962, has a direct impact on the tax implications bearing down on any foreigner planning to reside within the Republic of South Africa, especially in relation to the prevention of the double taxation. The following issues or areas have been identified, these issues are summarised below. The persons receiving foreign pensions may be exempt from normal tax under section 10 (1)(gC) and in terms of the tax treaty, they may also escape taxation in their former country of residence. The treatise will look at various treaties that exist between the South Africa and other countries and to discuss the taxing rights. There is a case of double non-taxation and good reason for immigrants to come and avoid tax in South Africa. It is suggested that the legislation and the double tax agreements should be amended. A person who becomes a resident will receive a step-up in base cost for assets other than South African immovable property and assets of a permanent establishment in South Africa under paragraph 12(2)(a) of the Eighth Schedule. The main purpose of the legislation is to ensure that these assets are correctly valued, determining the base cost, when the person becomes a tax resident. The valuation of these assets carries with it the problem of securing sufficient evidence long after the valuation. Most of the tax planning for such for immigrants revolves around estate duty and donations tax. The person would donate his assets to an offshore discretionary trust before taking up residence in South Africa. The advantage is that donations tax will be avoided because there are exemptions in terms of section 56, for assets acquired before becoming a resident. The income and capital gains vested in nonbeneficiary can be taxed in the hands of the donor in terms of section 7 and paragraph 72 of the Eighth Schedule. The donor should be aware of the antiavoidance measures; section 7(2) to 7(8) and paragraph 72 of the Eighth Schedule will deem a different person other than the person who is entitled to the income to be taxable on that person. The income and gains received by the beneficiary of a trust can be taxable in the hands of the donor. The assets owned by the trust will be sheltered from South African estate duty. The foreign discretionary trust, as a non-resident, will not be liable for tax in South Africa. The beneficiaries of such a trust will be liable for income tax from the trust distributions, once they have acquired a vested right to the income. The liability of income tax is deferred to the year when the trustees decide to make distributions. The distribution by the trustees in a subsequent year creates a delay or postponement for taxes which should be paid by the beneficiaries. The trustees are most likely to make distributions in a tax year when the tax rates are low. There are tax opportunities for the immigrants who intend to take up residence. The tax resident might be subject to withholding taxes on foreign income from the previous country of residence, but might be subject to Double Tax Agreement between South Africa and other countries.

This thesis reviews the underlying theoretical and normative paradigm in Canadian migration and asylum law and its effect on the refugee determination process with respect to the approximately 100 unaccompanied children who were among 599 migrants from Fujian Province, People's Republic of China who arrived in four boats off the coast of British Columbia, Canada in the Summer of 1999. Upon deconstructing Canadian migration legislation and jurisprudence, especially with respect to asylum, it is apparent that the dominant paradigm is one of liberal communitarianism/realism, rather than one based on individual, universal human rights. This communitarian/realist paradigm is reflected in and reinforced by normative distinctions between immigrants and illegal migrants, and between politically motivated, forced migrants (refugees) and economically motivated, voluntary migrants (illegal migrants). Illegal migrants, such as the Fujianese children, are de-legitimized and criminalized under Canadian migration law. Moreover, this paradigm had the effect of subsuming the children's human rights claims into an assessment of their motivations for, and the voluntariness of, their emigration, that is, into a refugee determination process based on an understanding of the children's migration that was both inherently incoherent and inconsistent with a nuanced comprehension of migration as a structural phenomenon. The author concludes with a proposal for the development of a more strongly human-rights based paradigm in Canadian migration and asylum law. / Law, Peter A. Allard School of / Graduate