Foreign direct investment in South Africa is expected to increase economic growth thereby alleviating poverty. With technology offering a global trade arena it has become increasingly important for countries to compete for the attention of international investors. Through studies conducted to identify the matters international investors take into consideration in deciding where to invest, tax policies were identified as an area considered by foreign investors. Although research has been performed on the tax policies applied by countries and the effect thereof on foreign direct investment, limited attention has been afforded to the tax policies of South Africa. With its recent inclusion in BRICS, South Africa will be competing with these expected future economic giants. Determining whether South Africa’s tax policies are competitive with these countries would provide useful insight for the marketing of the country. The study discusses and compares the foreign direct investment determinants identified as having an impact on investors’ decisions in investing outside local borders before focusing on taxation in particular. Based on the literature reviewed and the comparison performed, the study concludes that South Africa’s tax policies are competitive with those offered by BRICS countries AFRIKAANS : Die verwagting is dat buitelandse direkte belegging in Suid-Afrika na ekonomiese groei sal lei en sodoende armoede verlig. Met tegnologie wat 'n globale handel arena aanbied, word dit al hoe belangriker vir lande om te kompeteer vir die aandag van internasionale beleggers. Deur middel van studies wat gedoen is om die aangeleenthede wat internasionale beleggers in ag neem en die besluit waar om te belê, te identifiseer, is die belastingbeleid geïdentifiseer as 'n gebied wat oorweeg word deur buitelandse beleggers. Hoewel navorsing uitgevoer is op die belastingbeleid wat toegepas word deur die lande en die uitwerking daarvan op buitelandse direkte belegging, is daar beperkte aandag verleen aan die belastingbeleid van Suid-Afrika. Met Suid-Afrika se onlangse opname in BRICS sal die land meeding met hierdie verwagte toekomstige ekonomiese reuse. Om vas te stel of Suid-Afrika se belastingbeleid mededingend is met hierdie lande, sal nuttige insig verskaf word vir die bemarking van die land. Die studie bespreek en vergelyk die buitelandse direkte belegging determinante wat verwag word om 'n uitwerking te hê op beleggers se besluite om te belê buite hul plaaslike grense voor daar gefokus word op belasting in die besonder. Op grond van die literatuur en die vergelyking uitgevoer, het die studie tot die gevolgtrekking gekom dat Suid-Afrika se belastingbeleid mededingend is met dié wat deur BRICS lande beskikbaar gemaak word. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Terhoeven, J 2011, The role of taxation in attracting foreign direct investments to South Africa : a BRICS comparison, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-122234 / > F12/4/168/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Mauritius has, in recent years, become one of the preferred financial centres owing to its business-friendly economy, preferential tax regime, wide tax treaty network and solid infrastructure. The Mauritian economy and people have greatly benefitted from the country’s success as a financial centre. One benefit offered by the Mauritian tax regime is the ability and ease with which a person can gain residency to access the preferential tax rates that the country offers. South Africa has recently re-introduced a headquarter tax regime, which will make it a competitor with Mauritius for channelling international trade and foreign direct investment. Previous research focuses on the elements of international taxation and highlights some of the benefits that a company could enjoy by using Mauritius as an offshore base. One of the key elements of a successful headquarter company regime is that of a wide tax treaty network which offers preferential terms for taxing certain income classes. The aim of this study is to provide a theoretical construct for the comparison of double tax agreements, with the goal of identifying those that provide preferential terms for the taxation of certain income classes and the elimination of double taxation. This study focuses on the double tax agreements between South Africa, Mauritius and China, highlighting some of the deficiencies of the South African agreement with China and comparing those with Mauritius’s agreement with China. These deficiencies and the preferential tax regime that Mauritius offers will inevitably provide multi-national companies with tax saving opportunities if they use Mauritius as an offshore base. This study will point out some of the areas where possible tax saving opportunities could be identified. The study further aims to provide a platform from which the South African headquarter company regime can be assessed and analysed. This is specifically important if South Africa is to compete with Mauritius. AFRIKAANS : Mauritius het in onlangse jare een van die gekose finansiële sentrums geword as gevolg van hul besigheidsvriendelike houding, voordelige belasting regime, hul wye netwerk van dubbelbelastingooreenkomste en gevestigde infrastruktuur. Die ekonomie van Mauritius en Mauritius se bevolking het baie voordeel getrek uit die sukses van Mauritius se finansiële dienste sektor. Een van die voordele wat Mauritius se belasting regime bied is die gemaklikheid waarmee inwonerstatus bekom kan word en ‘n persoon toegang tot Mauritius se voordelige belastingkoerse kan kry. Suid-Afrika het soortgelyks verlede jaar ‘n internasionale hoofkantoor regime bekendgestel wat Suid-Afrika dus ‘n mededinger met Mauritius gaan maak ten opsigte van die kanalisering van internasionale fondse en buitelandse belegging. Vorige navorsing fokus op die beginsels van internasionale belasting en identifiseer voordele wat maatskappye kan geniet indien hulle van Mauritius gebruik maak as hul buitelandse basis. Een van die belagrike elemente van ‘n suksesvolle hoofkantoor maatskappy regime is dat die regime ‘n wye netwerk van dubbelbelastingooreenkomste bied en dat die dubbelbelastingooreenkomste voordelige terme vir die belasting van sekere inkomste klasse bied. Hierdie studie se doelwit is om ‘n teoretiese platform te vestig vir die vergelyking van dubbelbelastingooreenkomste met die oog om dubbelbelastingooreenkomste te identifiseer wat voordelige terme bied vir die belasting van sekere inkomste klasse en die eliminering van dubbele belasting. Hierdie studie fokus op die dubbelbelastingooreenkomste tussen Suid-Afrika, Mauritius en Sjina in ‘n poging om sekere van die tekortkominge van die dubbelbelastingooreenkoms tussen Suid-Afrika en Sjina uit te wys wanneer dit met die dubbelbelastingooreenkoms tussen Mauritius en Sjina vergelyk word. Hierdie tekortkominge en die voordelige belasting regime wat Mauritius bied sal multi-nasionale maatskappye die geleentheid bied om belastingvoordele te ontgin indien hulle van Mauritius gebruik maak as ‘n buitelandse basis. Hierdie studie sal van die areas identifiseer waar ‘n maatskappy moontlik belasting kan bespaar. Die studie poog ook om ‘n platform te bewerkstellig vir die analise en evalueering van die Suid-Afrikaanse hoofkantoor regime. Hierdie analise en evalueering is spesifiek belangrik indien Suid-Afrika met Mauritius wil meeding. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Van den Berg, A 2011,A comparative study of double tax agreements between South Africa, Mauritius and China, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03222012-172313 / > F12/4/180/gm / Dissertation (MCom)--University of Pretoria, 2011. / Taxation / unrestricted

Because of its mandate and its enforcement powers, the ICC has been hailed as a major advance on the road towards individual accountability for the perpetration of the most heinous violations of human rights (international crimes) and thus as a major contribution to the prevention of such horrible crimes. However, with its limited resources in terms of human and financial means, the ICC will not be able to deal with all perpetrators of the crimes that come under its jurisdiction wherever such crimes are committed throughout the world. For this reason, in order to end impunity in the commission of international crimes, there will always be a need for combined efforts by the ICC and national courts. This reality is recognised by the Rome Statute which, in the preamble and article 1 of the Statute, provides that the jurisdiction of the ICC is “complementary” to national courts and that, therefore, States Parties retain the primary responsibility for the repression of international crimes. In legal literature, this is generally referred to as the “principle of complementarity” or the “complementarity regime of the Rome Statute”. In order to give effect to the complementarity principle of the Rome Statute, South Africa passed the Implementation of the Rome Statute of the International Criminal Court Act 27 of 2002 (hereafter the Implementation Act); which determines the modalities of prosecuting perpetrators of the crimes of genocide, crimes against humanity and war crimes in South African courts. The Implementation Act also provides that South African courts will have jurisdiction over these crimes not only when they are committed on South African territory but also when they are committed outside the Republic, thus empowering South African courts to exercise “universal jurisdiction” over these three international crimes. This thesis examines the extent to which South African courts, acting under the complementarity regime of the Rome Statute are, or are not, allowed to exercise universal jurisdiction over international crimes committed in foreign States. The study is based on two assumptions. First, it is assumed that since under the principle of complementarity South African courts are required to do the same job as the ICC, they should have the same powers as those States Parties gave to the ICC when they adopted the Rome Statute. Secondly, it is assumed that, although having the same mandate as the ICC in terms of the complementarity principle, South African courts are nonetheless domestic courts as opposed to the ICC which is an international court and that, accordingly, the international law principle of State sovereignty may impose limitations on their ability to exercise universal jurisdiction over international crimes committed in foreign States. In the light of the above assumptions, this study investigates three issues. Firstly, do South African courts have the same powers as the ICC has to disregard immunities of foreign States’ officials which, under international customary law, attach to their functions or status? Secondly, are South African courts entitled, as the ICC is, to disregard amnesties granted by foreign States, either in the process of national reconciliation or as means to shield the criminals from prosecution by the ICC? Finally, are South African courts entitled, as the ICC is, to retry a case which has already been tried in a foreign country but with the aim of shielding the accused from criminal responsibility or where, for example, the sentence imposed was too lenient in comparison with the gravity of the crime? / PhD (Law), North-West University, Potchefstroom Campus, 2014

Section 29 of the Constitution of the Republic of South Africa, 1996 states that everyone has the right to basic education. This provision must be interpreted in order to determine whether it refers to a period of education, or a certain standard or quality of education that also includes infrastructure. In this dissertation, the scope of the right to basic education and the state’s obligation with regard to infrastructure, are discussed. The dissertation will point out that the right to basic education should also consider the best interests of the child-standard as well as the right to equality. The Constitution provides that everyone has the right to basic education, which implies that there should be no discrimination against any child. In order to determine the scope of section 29 and the duty of the state accordingly, the provisions of international instruments must also be consider. The Convention on the Rights of the Child, the African Children Charter and specifically the International Covenant on Economic, Social and Cultural Rights refer to the obligations of the state in respect to the provision of basic education and infrastructure. The Schools Act provides for the Minister of Basic Education to prescribe minimum norms and standards relating to school infrastructure. The importance of minimum norms and standards for quality education has been investigated with specific reference to libraries, learning material and water and sanitation facilities. Lastly, the lack of an internal limitation clause and the effect of section 36, the general limitation clause, were considered to evaluate the state’s obligation to provide quality education. / LLM (Comparative Child Law), North-West University, Potchefstroom Campus, 2014

Because of its mandate and its enforcement powers, the ICC has been hailed as a major advance on the road towards individual accountability for the perpetration of the most heinous violations of human rights (international crimes) and thus as a major contribution to the prevention of such horrible crimes. However, with its limited resources in terms of human and financial means, the ICC will not be able to deal with all perpetrators of the crimes that come under its jurisdiction wherever such crimes are committed throughout the world. For this reason, in order to end impunity in the commission of international crimes, there will always be a need for combined efforts by the ICC and national courts. This reality is recognised by the Rome Statute which, in the preamble and article 1 of the Statute, provides that the jurisdiction of the ICC is “complementary” to national courts and that, therefore, States Parties retain the primary responsibility for the repression of international crimes. In legal literature, this is generally referred to as the “principle of complementarity” or the “complementarity regime of the Rome Statute”. In order to give effect to the complementarity principle of the Rome Statute, South Africa passed the Implementation of the Rome Statute of the International Criminal Court Act 27 of 2002 (hereafter the Implementation Act); which determines the modalities of prosecuting perpetrators of the crimes of genocide, crimes against humanity and war crimes in South African courts. The Implementation Act also provides that South African courts will have jurisdiction over these crimes not only when they are committed on South African territory but also when they are committed outside the Republic, thus empowering South African courts to exercise “universal jurisdiction” over these three international crimes. This thesis examines the extent to which South African courts, acting under the complementarity regime of the Rome Statute are, or are not, allowed to exercise universal jurisdiction over international crimes committed in foreign States. The study is based on two assumptions. First, it is assumed that since under the principle of complementarity South African courts are required to do the same job as the ICC, they should have the same powers as those States Parties gave to the ICC when they adopted the Rome Statute. Secondly, it is assumed that, although having the same mandate as the ICC in terms of the complementarity principle, South African courts are nonetheless domestic courts as opposed to the ICC which is an international court and that, accordingly, the international law principle of State sovereignty may impose limitations on their ability to exercise universal jurisdiction over international crimes committed in foreign States. In the light of the above assumptions, this study investigates three issues. Firstly, do South African courts have the same powers as the ICC has to disregard immunities of foreign States’ officials which, under international customary law, attach to their functions or status? Secondly, are South African courts entitled, as the ICC is, to disregard amnesties granted by foreign States, either in the process of national reconciliation or as means to shield the criminals from prosecution by the ICC? Finally, are South African courts entitled, as the ICC is, to retry a case which has already been tried in a foreign country but with the aim of shielding the accused from criminal responsibility or where, for example, the sentence imposed was too lenient in comparison with the gravity of the crime? / PhD (Law), North-West University, Potchefstroom Campus, 2014

Section 29 of the Constitution of the Republic of South Africa, 1996 states that everyone has the right to basic education. This provision must be interpreted in order to determine whether it refers to a period of education, or a certain standard or quality of education that also includes infrastructure. In this dissertation, the scope of the right to basic education and the state’s obligation with regard to infrastructure, are discussed. The dissertation will point out that the right to basic education should also consider the best interests of the child-standard as well as the right to equality. The Constitution provides that everyone has the right to basic education, which implies that there should be no discrimination against any child. In order to determine the scope of section 29 and the duty of the state accordingly, the provisions of international instruments must also be consider. The Convention on the Rights of the Child, the African Children Charter and specifically the International Covenant on Economic, Social and Cultural Rights refer to the obligations of the state in respect to the provision of basic education and infrastructure. The Schools Act provides for the Minister of Basic Education to prescribe minimum norms and standards relating to school infrastructure. The importance of minimum norms and standards for quality education has been investigated with specific reference to libraries, learning material and water and sanitation facilities. Lastly, the lack of an internal limitation clause and the effect of section 36, the general limitation clause, were considered to evaluate the state’s obligation to provide quality education. / LLM (Comparative Child Law), North-West University, Potchefstroom Campus, 2014

Motivation Processed complementary food labels should protect and promote optimal breastfeeding and complementary feeding practices, important determinants of child survival, growth and development, and provide information regarding safe and appropriate use. However, there is a lack of formal guidelines from international normative bodies on the appropriate marketing of complementary foods. In recognition of the need for interim guidance, the Maternal, Infant and Young Child Working Group developed the Draft Guide for Marketing Complementary Foods, which provides practical guidance on how the marketing (including labelling) of processed complementary foods and supplements can be informed by the principles of the International Code of Marketing of Breast-milk Substitutes (the Code) and subsequent relevant World Health Assembly (WHA) resolutions in a way that supports optimal infant and young child feeding. Aim The aim of this study was to describe the extent to which the labelling practices (as a sub-set of marketing practices) of processed complementary food sold in South Africa comply with international guidance on the marketing of complementary foods that is fully aligned with the principles of the Code and subsequent relevant WHA resolutions (the Draft Guide for Marketing Complementary Foods). Methods Employing a cross-sectional study design, products were purchased from a sample of 17 retail grocery stores, three wholesale grocery stores, three retail pharmacies and three baby chain stores in the Gauteng, Western Cape and KwaZulu-Natal provinces from June to August 2011. Purchased products were then compared with a master list of complementary food products compiled through desk research, and missing products were identified and purchased. Label information was captured, then blinded and the order of products randomised. The Draft Guide for Marketing Complementary Foods was used to create a checklist with pre-set answers and accompanying criteria against which the captured labelling practices were then analysed. Results One hundred and sixty product labels of 35 manufacturers were analysed, none of which complied with all checklist criteria. Fifty-six (35%) labels did not provide an appropriate age of introduction, while 32 (20%) labels used phrases implying that the product was suitable for use before six months of age. Thirty-seven (23%) labels used images of infants appearing to be younger than six months. Only 20 (13%) labels carried a message regarding the importance of exclusive breastfeeding for the first six months of life, and none provided a message on the importance of the addition of complementary foods from six months together with continued breastfeeding to two years or beyond. Eight (5%) labels recommended feeding the product in a bottle and two labels (1%) used an image of a feeding bottle. Nineteen (12%) labels suggested a daily ration too large for a breastfed child, and 32 (20%) potentially promote the manufacturer’s infant formula. All labels provided label information in an appropriate language, but 102 (64%) labels relegated required label information to small text and were thus not easy to read. Only six (4%) labels failed to provide instructions for safe and appropriate use, while 44 (28%) did not include safety messages in their preparation and use instructions. Ten (6%) labels did not provide storage instructions, and 27 (17%) labels did not provide necessary warnings. Nutrient content claims, nutrient comparative claims, nutrient function/other function claims and reduction of disease risk claims were found on 126 (79%), eight (5%), 117 (73%) and 10 (6%) labels, respectively. Conclusion The labelling practices of processed complementary food labels in South Africa do not fully comply with international guidance on the marketing of complementary foods (the Draft Guide for Marketing Complementary Foods) and so do not sufficiently protect and promote optimal infant and young child feeding practices, revealing much room for improvement. Such guidance must be refined and formalised by international normative bodies and adopted into national legislation to assist manufacturers in ensuring that their complementary food labels meet an accepted standard and contribute towards the safe and appropriate use of processed complementary foods. / Thesis (MSc (Nutrition))--North-West University, Potchefstroom Campus, 2013.

Section 29(1) of the Constitution of the Republic of South Africa, 1996 states that everyone has the right to basic education. ―Everyone‖ includes disabled learners. The purpose of this study is to determine to what extent the state complies with its constitutional and international obligations to realise disabled learners‘ right to basic education. To reach the purpose firstly it has to be ascertained which legislation apply to disabled learners (whether direct or indirect) and how this legislation define disability (Chapter 2). Secondly the relevant constitutional sections have to be investigated. Sections 9, 28, 29 and 36 of the Constitution will be examined in particular. The purpose of the investigation of the constitutional sections is to determine what basic education entails and if there is a uniform definition thereof. Paired with the right to education, the meaning of inclusive education has to be determined and to what extent the state realises this (Chapter 3). A further purpose with the investigation of the constitutional provisions is to determine whether there is an infringement of disabled learners‘ right to equality and whether the possible infringements of the right to education and equality can be justified by the state (Chapter 4). Thirdly, the state‘s international obligations with regard to disabled learners‘ right to education and equality has to be investigated (Chapter 5) before reaching a conclusion as to what extent the state complies with its constitutional and international obligations to realize disabled children‘s right to basic education (Chapter 6). Disabled children‘s need for basic education has led to the research question. quality, process quality, manufacturing process flow, principles of quality, factor analysis, multiple regression. / Thesis (LLM)--North-West University, Potchefstroom Campus, 2013.

Motivation Processed complementary food labels should protect and promote optimal breastfeeding and complementary feeding practices, important determinants of child survival, growth and development, and provide information regarding safe and appropriate use. However, there is a lack of formal guidelines from international normative bodies on the appropriate marketing of complementary foods. In recognition of the need for interim guidance, the Maternal, Infant and Young Child Working Group developed the Draft Guide for Marketing Complementary Foods, which provides practical guidance on how the marketing (including labelling) of processed complementary foods and supplements can be informed by the principles of the International Code of Marketing of Breast-milk Substitutes (the Code) and subsequent relevant World Health Assembly (WHA) resolutions in a way that supports optimal infant and young child feeding. Aim The aim of this study was to describe the extent to which the labelling practices (as a sub-set of marketing practices) of processed complementary food sold in South Africa comply with international guidance on the marketing of complementary foods that is fully aligned with the principles of the Code and subsequent relevant WHA resolutions (the Draft Guide for Marketing Complementary Foods). Methods Employing a cross-sectional study design, products were purchased from a sample of 17 retail grocery stores, three wholesale grocery stores, three retail pharmacies and three baby chain stores in the Gauteng, Western Cape and KwaZulu-Natal provinces from June to August 2011. Purchased products were then compared with a master list of complementary food products compiled through desk research, and missing products were identified and purchased. Label information was captured, then blinded and the order of products randomised. The Draft Guide for Marketing Complementary Foods was used to create a checklist with pre-set answers and accompanying criteria against which the captured labelling practices were then analysed. Results One hundred and sixty product labels of 35 manufacturers were analysed, none of which complied with all checklist criteria. Fifty-six (35%) labels did not provide an appropriate age of introduction, while 32 (20%) labels used phrases implying that the product was suitable for use before six months of age. Thirty-seven (23%) labels used images of infants appearing to be younger than six months. Only 20 (13%) labels carried a message regarding the importance of exclusive breastfeeding for the first six months of life, and none provided a message on the importance of the addition of complementary foods from six months together with continued breastfeeding to two years or beyond. Eight (5%) labels recommended feeding the product in a bottle and two labels (1%) used an image of a feeding bottle. Nineteen (12%) labels suggested a daily ration too large for a breastfed child, and 32 (20%) potentially promote the manufacturer’s infant formula. All labels provided label information in an appropriate language, but 102 (64%) labels relegated required label information to small text and were thus not easy to read. Only six (4%) labels failed to provide instructions for safe and appropriate use, while 44 (28%) did not include safety messages in their preparation and use instructions. Ten (6%) labels did not provide storage instructions, and 27 (17%) labels did not provide necessary warnings. Nutrient content claims, nutrient comparative claims, nutrient function/other function claims and reduction of disease risk claims were found on 126 (79%), eight (5%), 117 (73%) and 10 (6%) labels, respectively. Conclusion The labelling practices of processed complementary food labels in South Africa do not fully comply with international guidance on the marketing of complementary foods (the Draft Guide for Marketing Complementary Foods) and so do not sufficiently protect and promote optimal infant and young child feeding practices, revealing much room for improvement. Such guidance must be refined and formalised by international normative bodies and adopted into national legislation to assist manufacturers in ensuring that their complementary food labels meet an accepted standard and contribute towards the safe and appropriate use of processed complementary foods. / Thesis (MSc (Nutrition))--North-West University, Potchefstroom Campus, 2013.

Section 29(1) of the Constitution of the Republic of South Africa, 1996 states that everyone has the right to basic education. ―Everyone‖ includes disabled learners. The purpose of this study is to determine to what extent the state complies with its constitutional and international obligations to realise disabled learners‘ right to basic education. To reach the purpose firstly it has to be ascertained which legislation apply to disabled learners (whether direct or indirect) and how this legislation define disability (Chapter 2). Secondly the relevant constitutional sections have to be investigated. Sections 9, 28, 29 and 36 of the Constitution will be examined in particular. The purpose of the investigation of the constitutional sections is to determine what basic education entails and if there is a uniform definition thereof. Paired with the right to education, the meaning of inclusive education has to be determined and to what extent the state realises this (Chapter 3). A further purpose with the investigation of the constitutional provisions is to determine whether there is an infringement of disabled learners‘ right to equality and whether the possible infringements of the right to education and equality can be justified by the state (Chapter 4). Thirdly, the state‘s international obligations with regard to disabled learners‘ right to education and equality has to be investigated (Chapter 5) before reaching a conclusion as to what extent the state complies with its constitutional and international obligations to realize disabled children‘s right to basic education (Chapter 6). Disabled children‘s need for basic education has led to the research question. quality, process quality, manufacturing process flow, principles of quality, factor analysis, multiple regression. / Thesis (LLM)--North-West University, Potchefstroom Campus, 2013.