This thesis examines the default application of the 1969 Vienna Convention on the Law of Treaties reservation rules to reservations to human rights treaties. The contemporary practice of formulating reservations allows states to unilaterally modify their treaty obligations following the conclusion of negotiations. Though multilateral treaties address a broad spectrum of subjects and are negotiated using a variety of methods, all treaties are governed by the same residual reservation rules of the Vienna Convention when there is not a treaty-specific reservation regime in place. The Vienna Convention system is only engaged if a state seizes the opportunity to determine whether a reservation is valid pursuant to default rules or if a challenge regarding the validity of a reservation is brought before another competent mechanism of review, such as a dispute resolution mechanism. Even when applied, the Vienna Convention rules are ambiguous at best and have been criticised since their inception due to the high degree of flexibility in their application, especially in relation to human rights treaties. In light of the inherent flaws of the Vienna Convention reservation regime and the structural characteristics of human rights treaties, rarely will a reserving state be deprived of the benefit of the reservation even if it is determined to be invalid by another State Party. Though the consequences of an invalidity determination are more concrete when the decision is taken by a dispute resolution mechanism, such as a court, seldom are disputes over the validity of a reservation to a human rights treaty submitted to a competent mechanism. Using the core UN human rights treaties as a case study this research highlights that the past thirty years have revealed a practical impasse in treaty law when the default reservation rules are relied upon to regulate reservations to human rights treaties. Reservations of questionable validity gain the same status as valid reservations because the Vienna Convention rules do not address the consequence for a reservation determined to be invalid outwith the traditional inter se application of the reservation between the reserving and objecting states, which is not logical in the context of a human rights treaty. Against this background, this thesis examines whether the default reservation rules adequately govern reservations to human rights treaties. The conclusion affirms that the Vienna Convention reservation regime can regulate reservations to human rights treaties but only if there is a clearly defined final view on the validity of a reservation taken by an organ other than the state. Therefore, it is argued that treaty-specific supervisory mechanisms attached to each of the core UN human rights treaties should be invested with the competency to serve a determinative function with respect to evaluating reservations to human rights treaties in order to facilitate a stronger basis for the international human rights system.

Considering that the concept of sustainable development has a function of normative integration in international law, Article 31(3)(c) provides a legitimate basis of such systemic integration. At the same time, it displays the limitations of the harmonious solution drawn from its application because it works only within the rigid consent-based framework in which the referenced rules should be legal “rules” and should be “applicable in the relations between the parties.” International jurisprudence suggests supplemental elements to overleap the consensual limitations in the application of Article 31(3)(c): a generic term and the object and purpose of the treaty. These text-based and the object-and-purpose-based developmental interpretative techniques enable interpreters to consider legal rules that are not “any relevant rules of international law applicable in the relations between the parties” under Article 31(3)(c).

Considering that the concept of sustainable development has a function of normative integration in international law, Article 31(3)(c) provides a legitimate basis of such systemic integration. At the same time, it displays the limitations of the harmonious solution drawn from its application because it works only within the rigid consent-based framework in which the referenced rules should be legal “rules” and should be “applicable in the relations between the parties.” International jurisprudence suggests supplemental elements to overleap the consensual limitations in the application of Article 31(3)(c): a generic term and the object and purpose of the treaty. These text-based and the object-and-purpose-based developmental interpretative techniques enable interpreters to consider legal rules that are not “any relevant rules of international law applicable in the relations between the parties” under Article 31(3)(c).

The objective of the study was to investigate the right of the South African Government to tax the income earned by a foreign company when rendering services in South Africa to a South African associated enterprise on a recurrent basis, together with the right to tax the amounts paid to the employees of the permanent establishment for services rendered in South Africa. At the same time the research investigated whether the services rendered by a foreign company to an associated enterprise in South Africa on a recurrent basis would constitute a permanent establishment, as this is essential before South Africa may tax either the foreign company or the employees of the permanent establishment (where such employees are not resident in South Africa).The research was conducted by means of a critical analysis of documentary data and data from a limited number of interviews with academics and the authors of textbooks and articles. In order to limit the scope of the research, a number of assumptions were made. Conflicting viewpoints underlying certain of these assumptions were discussed. Some of the important conclusions reached are that the provisions of the Vienna Convention on the Law of Treaties should be taken into account when interpreting South African legislation (including Double Tax Agreements), and that the Organisation for Economic Cooperation and Development (OECD) Commentary may be relied upon when interpreting OECD based Double Tax Agreements in South Africa. No conclusion was reached on whether to apply an ambulatory or a static basis of interpreting the OECD Commentary, however. The final conclusion of the research is that the services rendered in South Africa on a recurrent basis would be geographically and commercially coherent and consequently meet the "location test'. It is clear that as the services are rendered regularly and recurrently, they would be regarded as having the necessary permanence and would meet the 'duration test'. The place of business would therefore be regarded as being fixed (having the necessary degree of permanence). As the services would be rendered at the place of business of the South African entity, they would be regarded as being rendered 'through' the place of business and the foreign entity would be regarded as having a permanent establishment in South Africa (as defined in Article 5(1) of the OECD Model Tax Convention}. The South African Government would therefore be entitled to tax the income attributable to the permanent establishment and the income earned by the non resident employees, who rendered services in South Africa for the permanent establishment. Once the entitlement to tax exists, South African legislative rules determine how South Africa proceeds to tax the income.

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Magister Legum - LLM / South Africa

The Diploma Thesis deals with the President of the Republic and his/her relation to the International Treaties, to the Negotiation, the Approval and the Ratification. The work contains both international and national perspective of the problem. The thesis is a reflection of the ongoing expert debate, to which extent has the President of the Republic the constitutional right of decision-making autonomy in the field of International Treaties of the Czech Republic. The thesis analyses the current legal situation and presents up-to-date juridical opinions together with arguments from the political science.

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This study involves a critical appraisal of the legal implications of South Africa’s withdrawal from the International Criminal Court (ICC) in the context of its international and regional human rights obligations. The dissertation also investigates the history and formation of the ICC, South Africa’s involvement and its role as a guardian of international and regional human rights obligations in Africa. The study reviews the circumstances leading to South Africa’s notice of withdrawal from the ICC, including the legal implications and international human rights obligations. This inquiry considers South Africa’s proposed withdrawal from the ICC which is supported by points of departure and a comprehensive literature review. The decision to withdraw from the ICC is considered to be a political one. However, this study raises questions about the executive’s withdrawal in regard to its domestic, regional and international human rights obligations, irrespective of whether it is a member of the ICC. The study surveys the background to South Africa’s participation in the ICC, its membership of the African Union and the implications of ICC membership including the obligations imposed on member states. / Criminal and Procedural Law / LL. M.