Magister Legum - LLM / On 17 July 1998, a total of 120 States, including Malawi, voted for the adoption of the Rome Statute of the International Criminal Court. The ermanent ICC became operational on 1 July 2002. The ICC has jurisdiction over the crime of genocide, crimes against humanity, and war crimes. These crimes are the most serious crimes of international concern. The ICC operates under the principle of complementarity, which entails that the ICC will only assume jurisdiction over these core crimes in the event that a State Party is unwilling and unable genuinely to carry out the investigation and prosecution. States Parties have, therefore, the primary responsibility to investigate and prosecute these crimes. The States Parties must therefore establish jurisdiction to conduct investigations and prosecution of these core crimes. It is from that background, coupled with the historical evolution and development of international criminal law, with regard to individual criminal responsibility, that this paper argues for the implementation of the Rome Statute in Malawi, through domestic legislation.The paper thus argues that only through domestic legislation can the purports of the Rome Statute be achieved and fulfilled by Malawi. / South Africa

Magister Legum - LLM / The aim of this study is the coming into force of the Rome Statute of the International Criminal Court was a thriving success for the international community insofar as that it contributed greatly to international criminal law jurisprudence. The Rome Statute establishes the International Criminal Court and confers upon the ICC jurisdiction over the international crimes namely: the crime of genocide; crimes against humanity; war crimes and the crime of aggression

Magister Legum - LLM

Magister Legum - LLM / The Rome Statute established the International Criminal Court (ICC). It provides that the Court is complementary to national jurisdictions. This entails that the primary jurisdiction over core crimes lies at the domestic level. However, in the absence of express provision for implementation, States have adopted different methods in the incorporating of the substantive and the procedural provisions of the Rome Statute. The German Code of Crimes against International Law and the South African Implementation of the Rome Statute Act considered under this study are indicative of the existing divergence. This paper argues that complementarity necessitates the divergence in approach. It further argues that the diversity is an issue of pluralism rather than fragmentation of international criminal law.

Magister Legum - LLM / Sitting head of state immunity for crimes under international law has been a very controversial issue in recent times. On the one hand, the debate bears that personal immunity has been renounced for crimes under international law. On the other hand, the advocates of personal immunity claim that the principle of immunity is still persisting under customary International law. Although the International Criminal Court (ICC) is a treaty based court, it is able to extend its jurisdiction to non-state parties to the Rome Statute through a referral by the United Nations Security Council. Lacking its own enforcement body the ICC relies on the cooperation of other states for arrest and surrender of those it indicts. The extension of the court's jurisdiction to non-state parties, such as the case of Sudanese President Omar Al Bashir, has led to the reluctance of state parties to the Rome Statue to effect arrest and surrender citing a 'dilemma between two conflicting obligations'. This paper analyses the legal status of personal immunity before different fora such as International tribunals, foreign domestic courts and under customary international law. It also critically examines the legal basis for the alleged conflicting obligations of state parties. The paper at the end concludes that there is no conflicting obligation for states parties to fully co-operate with the ICC and the lack of co-operation in the arrest and surrender of a sitting head of state is inconsistent with international law particularly with United Nation Charter and the Rome Statute. / German Academic Exchange Service (DAAD)

The author addresses the following objectives: (1) Examines whether a state can withdraw a case upon which an indictment has been made by the International Criminal Court (ICC) (2) Determine and elucidate on the circumstances under which a referral can be withdrawn from ICC jurisdiction. (3) Clarifies whether a referral can be withdrawn if the referring state develops mechanisms for domestic trial of relevant ICC crimes / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2008. / A Dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Dr.Atangcho Akonumbo, Faculté des Sciences Sociales et de gestion, Université Catholique d’Afrique Centrale, Yaoundé Cameroun / http://www.chr.up.ac.za/ / Centre for Human Rights / LLM

This dissertation seeks to explore the principle of complementarity, its advantages and its success so far through the Democratic Republic of Congo (DRC) self-referral to the International Criminal Court (ICC). It seeks also to investigate whether there are loopholes in the principle of complementarity, especially with regard to referrals by the Security Council involving states that are not parties to the Rome Statute. In particular the dissertation seeks to explore whether states can use this principle to hamper the efforts of the ICC to bring justice to victims of the most serious crimes of international concern and to end impunity / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2008. / A Dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Dr Raymond Koen of the Faculty of Law, University of Western Cape, South Africa / http://www.chr.up.ac.za/ / Centre for Human Rights / LLM

隨我國經濟發展與產業結構變遷，從經濟管制到市場自由，自勞力密集之製造出口至技術密集之產業升級，期間有不同階段之稅捐優惠作為引導。 研究發展活動具有外部正面性，同時有市場失靈之可能，私部門可能因此而不願投入、或投入不足之資源，進行研究發展活動。為獲得整體社會之最大利益，稅捐除作為財政工具，作為經濟目的之政策誘因之正當性也獲得承認。政府為促進民間投入研究發展，可能以直接補貼或提供租稅優惠方式給與鼓勵，以協助企業進行研究發展，降低跨足新興產業之進入障礙及營運風險。 但稅捐優惠之提供，乃對具相同負擔稅捐能力者，課以不同之稅捐負擔，以引導特定之作為或不作為，無可避免的違反量能課稅原則下的平等原則。何以相同負擔稅捐能力者，有不同之稅捐負擔，應有實質之說明理由。其成效與影響如何，是否達成制度上犧牲量能課稅原則所欲追求之目的，應與直接補貼接受相同程度之公開之監督與績效衡量。 就研究發展投資支出可抵減之稅額，未分配盈餘加徵百分之十部份乃為縮減營利事業所得稅與個人綜合所得稅之之實現時間差距，而研究發展投資抵減，則為分擔企業研發風險，鼓勵知識之累積，提升附加價值，兩者制定之精神互不相同，以研究發展投資抵減未分配盈餘加徵百分之十之「營利事業所得稅」，似有扞格，但兩稅合一後，營利事業所得稅在公司此一法律主體之稅捐負擔意涵已大幅下降。是以，就研究發展投資抵減未分配盈餘加徵百分之十之稅額部分，衝突程度亦獲得一定程度之解決。另外，所得基本稅額條例規定營利事業及個人皆需有一定之基本稅額負擔，此即所謂最低稅負制。所得基本稅額條例明確將研究發展投資抵減之金額計入營利事業基本稅額之計算，對之課以基本稅額，符合所得基本稅額條例施行之精神，乃合理之設計。 本文以表格方式整理方式，對照獎勵投資條例、促進產業升級條例與產業創新條例對稅基、稅率、稅額與時間歸屬之影響；針對投資抵減實務施行爭議，本研究則整理相關判決以供參考。 以上述三條例之演進趨勢而言，稅捐優惠之給予範圍已逐漸縮小，而改以直接補助或金融協助；技術開發補助與輔導；提供資訊管道、建構交易平台、整合業界、規劃工業區等行政協助，應用多元方式協助產業發展。 研究發展投資抵減之適用範圍、申請期限、申請程序、核定機關、施行期限、抵減率及其他相關實體事項，若立法之技術與資源已有相當累積，以法律位階就投資抵減作較具體之規範，應為立法機關所考慮。 / Abstract With the economic development and the changing in industry structure, from economic regulation to an open market, and from labor-intensive to technology -intensive, the government is guiding the market by tax incentive and other kinds of tool. Because R&D has positive externalities, barriers to entry and the possibilities of market failure, private sector may not willing to input resource for R&D. For social welfare maximization, the government may use tax incentive to encourage private sector to do R&D. By provide R&D Tax Credit or subsidy , the government can encourage the private sector to do more R&D. But providing tax credit will unavoidably conflict with Principle of Ability to Pay. There should be a reason for why people have the same ability to pay the tax pay different tax. The same supervise and performance evaluation must be done for tax credit and subsidy. For 10% surtax on Retained Earnings is to narrow down the time difference between the realized of corporation tax and individual income tax, and the R&D credit is for sharing risk of failure, encouraging research and development, and rising EVA, the tax which can be credited should not include surtax on Retained Earnings. But with the applying of Integrated income tax system, the conflict has been partly solved. For Alternative Minimum Tax, R&D expense can’t be credited is a reasonable design. This paper mainly focus on comparing the differences of tax base, tax rate, and income tax payable etc. in the Enactment of Encouragement Investment, the Statute for Upgrading Industry, and the Statute for Industrial Innovation. Also sued cases were collected to report any violations of existing R&D policies for future amendment concerns. The range of tax credit is shrinking, and is replaced by subsidies, industrial technology development programs, and the setting of science parks etc. And for principle of taxation under the law, The Statute for Industrial Innovation should be ruled in law by the legislative.

Thesis (LLM)--University of Stellenbosch, 2002. / ENGLISH ABSTRACT: The permanent International Criminal Court (ICC) will come into operation after the 60th ratification of the Rome Statute of the International Criminal Court of 1998. The ICC will have jurisdiction over the most serious international crimes, namely war crimes, genocide and crimes against humanity. The focus of this thesis is the difficulties surrounding the admissibility of a case before the ICC. There are basically two legs to this analysis: jurisdiction and complementarity .. Jurisdiction of the ICC is analysed in historical and theoretical context. This comprises an overview of the international tribunals since the First World War, and more specifically their impact on the development of jurisdiction in international criminal law. Secondly, the thesis is examining the jurisdiction of the ICC in terms of the specific provisions of the Rome Statute. This analysis comprises a detailed analysis of all the provisions of the Rome Statute that have an impact on the exercise of the ICC's jurisdiction. The relationship between the ICC and national courts is a difficult relationship based on a compromise at the Rome Conference in 1998. The principle underlying this relationship is known as "complementarity". This : means that the ICC will only exercise its jurisdiction if a national court is "unwilling" or "unable" to exercise its jurisdiction. A detailed analysis of the different provisions of the Rome Statute, as well as some references to other international tribunals, serve to analyse the impact of complementarity on the eventual ambit of the ICC's jurisdiction. In conclusion, some suggestions regarding the admissibility of cases and the difficult relationship between the ICC and national courts are made. / AFRIKAANSE OPSOMMING: Die permanente Internasionale Strafhof (ISH) sal met sy werksaamhede begin na die 60ste ratifikasie van die Statuut van Rome van 1998. Die ISH sal jurisdiksie uitoefen oor die ernstigste internasionale misdade, tewete oorlogsmisdade, volksmoord en misdade teen die mensdom. Hierdie tesis fokus op die probleme rondom die toelaatbaarheid van 'n saak voor die ISH. Hierdie ontleding het basies twee bene: jurisdiksie en komplementariteit. Die jurisdiksie van die ISH word in historiese en teoretiese konteks ontleed. Dit behels 'n oorsig van die internasionale tribunale sedert die Eerste Wêreldoorlog, en meer spesifiek die impak wat hierdie tribunale op die ontwikkeling van jurisdiksie in die internasionale strafreg gehad het. In die tweede plek word jurisdiksie ontleed aan die hand van die spesifieke bepalings van die Statuut van Rome. Hierdie ontleding behels 'n gedetaileerde ontleding van al die bepalings van die Statuut van Rome wat 'n impak het op die uitoefening van die ISH se jurisdiksie. Die verhouding tussen die ISH en nasionale howe is 'n komplekse verhouding, gebaseer op 'n kompromie wat by die Rome Konferensie van 1998 aangegaan is. Die beginselonderliggend aan hierdie verhouding staan bekend as "komplementariteit". Dit beteken dat die ISH slegs sy jurisdiksie sal uitoefen indien 'n nasionale hof "onwillig" of "nie in staat is" om jurisdiksie uit te oefen nie. 'n Gedetaileerde ontleding van die verskillende bepalings van die Statuut van Rome, sowel as verwysings na ander internasionale tribunale, dien om die impak van komplementariteit op die omvang van die ISH se jurisdiksie, te ontleed. Ten slotte word sekere voorstelle aangaande die toelaatbaarheid van sake en die verhouding tussen die ISH en nasionale howe gemaak.

The Comparison of the Tax Systems in the Czech Republic and Greece (the Hellenic Republic) Abstract This thesis is primarily trying to compare tax systems between Greece and the Czech Republic as two small and open economies with cca the same level of population that are members of the EU and the most significant international organizations at the same time. Just the membership in the EU very strongly influences the national form of taxes and their structure, too. Its secondary goal concerns the author's opinion of substantial legal enactment of taxes of both states. First it defines, with certain terminology problems across three languages, the term of tax as an obligatory payment, in legal forms strictly stated as a tax, and explains its several theoretical aspects in term of demanded features and structural elements and then it specifies the term of tax system (framework) and focuses on it and a variety of effects on its formation. Probably the only non-legal part including the appendix 2 relates to an economic confrontation of the Czech and Greek tax system. In the practical part it gradually describes a comparison of tax law sources, constitutional fundamentals of taxes, their fiscal assignment and a tax international dimension of both countries, too. A very short historical context i salso mentioned...