Global ETD Search

1	The application of the new thin capitalisation rules in South Africa Mohokare, T. (Thabiso) January 2014 (has links) South Africa, together with similar countries world-wide, has taken active steps to counter the negative effects of the concept of “Base Erosion and Profit Shifting” by tightening its transfer pricing legislation. The South African 2010 Taxation Laws Amendment Act includes certain changes to bring the transfer pricing rules contained under section 31 of the Income Tax Act no 58 of 1962 up to date. These changes are aimed at bringing the South African transfer pricing legislation in line with the Organisation for Economic Cooperation and Development (OECD) guidelines. The new section 31 is aimed at shifting focus from the old transaction-based wording, to a more substance-focused approach. This implies, therefore, that safe harbours will no longer be the main determinant in establishing whether or not a company is thinly capitalised. The major concerns raised by taxpayers regarding this new approach relate to the uncertainties with regard to its practical application. Thus, the new amendments have brought about various challenges, including, the standardisation of procedures, reducing the cost of compliance, and developing broad databases that can assist with the determination of the arm's length price. This study aims to analyse the practical difficulties with which taxpayers could be faced in the application of this new legislation. The study uses the United Kingdom to assess the effectiveness of the new thin capitalisation rules since their thin capitalisation provisions also appear to have been brought in line with the OECD guidelines. / Dissertation (MCom)--University of Pretoria, 2014. / Taxation / unrestricted Thin capitalisation Transfer pricing International transactions Connected person Arm’s length Safe harbour UCTD
2	Odpovědnost poskytovatelů služeb informační společnosti za porušování autorských práv / The liability of the information society service provider for the infringement of copyright Dědková, Barbora January 2021 (has links) The Liability of the Information Society Service Provider for the Infringement of Copyright Abstract This diploma thesis deals with conditions of emergence and exclusion of liability of internet society service providers (ISP) with a focus on copyright. The thesis first defines the terms, which are essential for understanding of the topic. Then, in second chapter, it delas with copyright on the internet, specifically with the author's right to communicate work to the public, which can be violated in large extent by the internet users or ISPs themselves. In this regard, the thesis focuses on the case law interpretation of the concept of the right to communicate works to the public and conditions under which the ISP themselves may be found to be communicating works to the public without authorization. In third chapter, the thesis the work examines the relevant provisions of the E-Commerce Directive, which outlines the scope of the liability of ISPs providing hosting services. The thesis analyses the conditions of the safe harbour, i.e. the conditions that must be met by these providers in order not to incur liability for content which is stored by the users of their services. The recent CJEU is examined in this regard. In addition, the thesis analyses the prohibition of the general monitoring obligation,...
3	Využití konceptu safe harbour pro stanovení převodních cen / Safe Harbour Concept in Transfer Pricing Kolář, Michal January 2017 (has links) Tax administrations worldwide provide taxpayers with favour and offer them the opportunity to set up transfer pricing system according to pre-agreed criteria. When taxpayer´s system complies with, a tax administrator does not dispute the transaction. Any predefined arrangement leading to the recognition of transfer pricing system by the tax administrator can be defined as a safe harbour. It was found out during the review process of current sources, that there is no relevant research available focused on assessing the appropriateness of introducing safe harbour system for both businesses and government. At the same time, even the OECD does not work with data that would conclusively prove the impact of transfer pricing regulation on companies´ behaviour. For this reason, a research was conducted in this area with focus on the potential of safe harbour to affect tax contributions of enterprises. Financial data were rendered from Amadeus database. The impact of safe harbour system was observed on the time series development of taxation of particular cluster. Cluster analysis was selected as the most suitable method for grouping companies.
4	Internetové právo / Internet law Meissnerová, Anna January 2013 (has links) ! 69! Internet Law - Master Thesis Abstract This study explores and describes the discipline of Internet Law as well as the problems arising from applying its jurisdiction. Furthermore, it deals with liability limitation in the on-line world and presents various tendencies in the development of the Internet Copyright Law in the Czech Republic, USA and France. This study is divided into two main chapters. The first one deals with the theoretical and philosophical foundations of the Internet phenomenon and the second focuses on practical aspects of the on-line legal regulation. The tendencies in interpretation and application of the legislature are presented through important case studies. The research strategy for this thesis was data gathering followed by its analysis. Providing examples of local legislature (Czech, USA, French) together with presentation of corresponding case studies I was searching for the keys for interpretation and application strategies of this relatively young and dynamically developing field of law. The study's objective was to find answers to the following two questions: a) Is there a general need for the Internet legal regulation? And if so b) What should the legislative tendency within the Internet Copyright Law be? During the writing process I had to confront two opposite...
5	Towards a Canadian Policy on Places of Refuge for Ships in Need of Assistance John, Philip 01 1900 (has links) In an era of rapidly growing maritime trade, national and international efforts to prevent marine environmental disasters have taken various dimensions, including vessel safety mandates, traffic control measures and increased state inspections and control of ships. The advent of large modern tankers has generated new marine environmental risks. The customary right of access to a place of refuge for vessels in distress is becoming a complex issue of increasingly conflicting values reflecting humanitarian response and environmental conservation. A national ‘Places of Refuge’ policy is an essential component of Canada’s oceans management strategy. A cohesive and robust structure for conflict resolution will help assure the continued progress and development of ocean-based industries and minimize threats to Canada’s oceans and marine environment. The input of ship and port management personnel in the development of a national strategy and risk assessment procedure is vital for credibility and acceptance. The Canadian and international experience of ships in need of assistance and the lessons learned dictate that developing a ‘Places of Refuge’ policy and risk assessment procedure is not only prudent but imperative if Canada is to continue to be a major player in the global marketplace. This dissertation outlines a risk assessment procedure to categorize Canadian ports as places of refuge. This categorization of ports based on defined risk levels allows for the optimum allocation of resources for upgrading the refuge suitability of ports. Twenty-one ports on the east coast are evaluated for their suitability as places of refuge, based on their risk category. The measures suggested in this thesis propose elements of a Canadian national policy and risk assessment procedure for places of refuge which are comprehensive, pragmatic and flexible within the country’s existing command and control infrastructure. Places of Refuge Ships Distress Assistance Environmental Conservation Maritime Safety Safe Harbour Risk Assessment Port Policy Canadian Coasts Oil Tankers Offshore Oil Offshore Gas
6	Předávání osobních údajů do zahraničí / Transfer of personal data abroad Jeřábková, Helena January 2008 (has links) The purpose of the work is to evaluate the stage of development of the rules for tranfer of personal data for the European union to the third countries. First it gives necessary information regarding the protection of personal data in general including the key terms, basic principles and also the legal framework. The second part explains the legal mechanism of tranfer of personal data from EU abroad with the use of the term "adequate protection." Possible methods of such tranfer which are in compliance with the requirement of provision of the adequate protection to the protection ensured in the European Union are given. The third part concentrates on the development of the negotiations between the United States and the European Union about the transfer of personal data of air passengers and resulting legal arrangement. The work also describes current trends and provides possible future development of this sphere.
7	Autorské právo v informační společnosti a na vnitřním trhu Evropské unie / An Author's Right in the Information Society and Across the Internal European Union Market Mikita, Peter January 2018 (has links) Copyright law is a special category of civil law which, with the upswing of the Internet, has become important for different types of stakeholders in the global information society. The 'participative web' operates with content generated by users. This user-generated content has often disputable origins in terms of copyright clearance. The Internet has opened the possibility for developing new forms of communication between anonymous or individual users who are not easily identifiable. Especially peer-to-peer file sharing and recently the information services offered and operated by the so-called 'cyberlockers' are the reason of questioning the role of copyright protection online which needs a beneficial solution. Copyright infringement in the era of information society is a complex phenomenon with a multiplicity of contributing factors like the importance of information data with big business potential, personal attitudes shown by internet users towards the value and scarcity of intellectual property, or legal responsibility of internet service providers (ISP) who paradoxically act from the safety of the so-called safe harbours as intermediaries of information exchange, representing a new element in the communication chain between rights holders and users. Commercial and business models operating...
8	Protection of Personal Data, a Power Struggle between the EU and the US: What implications might be facing the transfer of personal data from the EU to the US after the CJEU’s Safe Harbour ruling? Strindberg, Mona January 2016 (has links) Since the US National Security Agency’s former contractor Edward Snowden exposed the Agency’s mass surveillance, the EU has been making a series of attempts toward a more safeguarded and stricter path concerning its data privacy protection. On 8 April 2014, the Court of Justice of the European Union (the CJEU) invalidated the EU Data Retention Directive 2006/24/EC on the basis of incompatibility with the Charter of Fundamental Rights of the European Union (the Charter). After this judgment, the CJEU examined the legality of the Safe Harbour Agreement, which had been the main legal basis for transfers of personal data from the EU to the US under Decision 2000/520/EC. Subsequently, on 6 October 2015, in the case of Schrems v Data Protection Commissioner, the CJEU declared the Safe Harbour Decision invalid. The ground for the Court’s judgment was the fact that the Decision enabled interference, by US public authorities, with the fundamental rights to privacy and personal data protection under Article 7 and 8 of the Charter, when processing the personal data of EU citizens. According to the judgment, this interference has been beyond what is strictly necessary and proportionate to the protection of national security and the persons concerned were not offered any administrative or judicial means of redress enabling the data relating to them to be accessed, rectified or erased. The Court’s analysis of the Safe Harbour was borne out of the EU Commission’s own previous assessments. Consequently, since the transfers of personal data between the EU and the US can no longer be carried out through the Safe Harbour, the EU legislature is left with the task to create a safer option, which will guarantee that the fundamental rights to privacy and protection of personal data of the EU citizens will be respected. However, although the EU is the party dictating the terms for these transatlantic transfers of personal data, the current provisions of the US law are able to provide for derogations from every possible renewed agreement unless they become compatible with the EU data privacy law. Moreover, as much business is at stake and prominent US companies are involved in this battle, the pressure toward the US is not only coming from the EU, but some American companies are also taking the fight for EU citizens’ right to privacy and protection of their personal data. EU EU Law US Privacy Law Safe Harbour Safe Harbor Data Protection Personal Data transfer Facebook Articles 7 8 and 47 of the Charter Article 16(1) of the TFEU Article 8 ECHR EDPS Decision 2000/520/EC Directive 95/46/EC Personal Integrity Right to Privacy Right to Private Life Data Retention Surveillance IT Law Article 29 Working Party EU-rätt EU-stadgan datalagring datalagringsdirektivet personlig integritet dataskydd grundläggande rättigheter proportionalitetsprincipen
9	Aspects of money laundering in South African law Van Jaarsveld, Izelde Louise 04 1900 (has links) Money laundering involves activities which are aimed at concealing benefits that were acquired through criminal means for the purpose of making them appear legitimately acquired. Money laundering promotes criminal activities in South Africa because it allows criminals to keep the benefits that they acquired through their criminal activities. It takes place through a variety of schemes which include the use of banks. In this sense money laundering control is based on the premise that banks must be protected from providing criminals with the means to launder the benefits of their criminal activities. The Financial Intelligence Centre Act 38 of 2001 (‘FICA’) in aggregate with the Prevention of Organised Crime Act 121 of 1998 (‘POCA’) form the backbone of South Africa’s anti-money laundering regime. Like its international counterparts FICA imposes onerous duties on banks seeing that they are most often used by criminals as conduits to launder the benefits of crime. In turn, POCA criminalises activities in relation to the benefits of crime and delineates civil proceedings aimed at forfeiting the benefits of crime to the state. This study identifies the idiosyncrasies of the South African anti-money laundering regime and forwards recommendations aimed at improving its structure. To this end nine issues in relation to money laundering control and banks are investigated. The investigation fundamentally reveals that money laundering control holds unforeseen consequences for banks. In particular, a bank that receives the benefits of crimes such as fraud or theft faces prosecution if it fails to heed FICA’s money laundering control duties, for example, the filing of a suspicious transaction report. However, if the bank files a suspicious transaction report, it may be sued in civil court by the customer for breach of contract. In addition, if the bank parted with the benefits of fraud or theft whilst suspecting that the account holder may not be entitled to payment thereof, it may be sued by the victim of fraud or theft who seeks to recover loss suffered at the hand of the fraudster or thief from the bank. Ultimately, this study illustrates that amendment of some of the provisions of South Africa’s anti-money laundering legislation should enable banks to manage the aforementioned and other unforeseen consequences of money laundering control whilst at the same time contribute to the South African anti-money laundering effort. / Criminal and Procedural Law / Mercantile Law / LL.D. Money laudering control Banks Globalisation of criminal activity Money Bank-customer relationship Bank confidentiality Safe-harbour provisions Ownership of deposited money Proceeds of crime Statement of Principles Forty Recommendations Council of Europe Third Anti-Money Laundering Directive KYC Standard Customer due diligence Vienna Convention Strasbourg Convention Proceeds of Crime Act 2002 Bank Secrecy Act Patriot Act Financial Crimes Enforcement Network Common-law ownership remedies Constructive trust Tracing Rei vindicatio Quasi-vindictory action Actio Pauliana Interdicts Unjust enrichment condictiones Civil forfeiture Innocent owner defence 345.268068 Money laundering -- Prevention Banking law -- South Africa Banking law
10	Aspects of money laundering in South African law Van Jaarsveld, Izelde Louise 04 1900 (has links) Money laundering involves activities which are aimed at concealing benefits that were acquired through criminal means for the purpose of making them appear legitimately acquired. Money laundering promotes criminal activities in South Africa because it allows criminals to keep the benefits that they acquired through their criminal activities. It takes place through a variety of schemes which include the use of banks. In this sense money laundering control is based on the premise that banks must be protected from providing criminals with the means to launder the benefits of their criminal activities. The Financial Intelligence Centre Act 38 of 2001 (‘FICA’) in aggregate with the Prevention of Organised Crime Act 121 of 1998 (‘POCA’) form the backbone of South Africa’s anti-money laundering regime. Like its international counterparts FICA imposes onerous duties on banks seeing that they are most often used by criminals as conduits to launder the benefits of crime. In turn, POCA criminalises activities in relation to the benefits of crime and delineates civil proceedings aimed at forfeiting the benefits of crime to the state. This study identifies the idiosyncrasies of the South African anti-money laundering regime and forwards recommendations aimed at improving its structure. To this end nine issues in relation to money laundering control and banks are investigated. The investigation fundamentally reveals that money laundering control holds unforeseen consequences for banks. In particular, a bank that receives the benefits of crimes such as fraud or theft faces prosecution if it fails to heed FICA’s money laundering control duties, for example, the filing of a suspicious transaction report. However, if the bank files a suspicious transaction report, it may be sued in civil court by the customer for breach of contract. In addition, if the bank parted with the benefits of fraud or theft whilst suspecting that the account holder may not be entitled to payment thereof, it may be sued by the victim of fraud or theft who seeks to recover loss suffered at the hand of the fraudster or thief from the bank. Ultimately, this study illustrates that amendment of some of the provisions of South Africa’s anti-money laundering legislation should enable banks to manage the aforementioned and other unforeseen consequences of money laundering control whilst at the same time contribute to the South African anti-money laundering effort. / Criminal and Procedural Law / Mercantile Law / LL.D. Money laudering control Banks Globalisation of criminal activity Money Bank-customer relationship Bank confidentiality Safe-harbour provisions Ownership of deposited money Proceeds of crime Statement of Principles Forty Recommendations Council of Europe Third Anti-Money Laundering Directive KYC Standard Customer due diligence Vienna Convention Strasbourg Convention Proceeds of Crime Act 2002 Bank Secrecy Act Patriot Act Financial Crimes Enforcement Network Common-law ownership remedies Constructive trust Tracing Rei vindicatio Quasi-vindictory action Actio Pauliana Interdicts Unjust enrichment condictiones Civil forfeiture Innocent owner defence 345.268068 Money laundering -- Prevention Banking law -- South Africa Banking law

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