Amongst other things, the 20th century can be seen as having been the century of aviation. Progress in the aviation industry can be measured through the evolution of aircraft, their performance, cargo volume and the number of passengers. / In the shadow of such progress, one of the main characteristics to have developed is that of the modern airport, which has moved from a simple runway to a veritable enterprise with an identity of its own. It is also linked to other related sectors such as airlines companies and States, which still have a strong involvement in airports. / The following study will focus on this modern airport as an individual entity, with a legal personality of its own developing its hopes and its fears.

A little over 10 years ago the Mexican government privatized Telefonos de Mexico, S.A. (Telmex), the telecommunications monopoly that had dominated the market since 1948 and had become a government-owned company in 1976. This thesis focuses on the company's privatization and on the regulatory framework that resulted, analyzing the achievement of the objectives set with the purpose of liberalizing the market and opening it to competition and foreign investors. / The main issues addressed are the regulatory framework of Mexican telecommunications, the players involved, interconnection of their networks, foreign investment in Mexican telecommunications, licensing of radio frequencies, rate regulation, universal service obligations, and the international scenario in liberalization of trade in telecommunication services and the relating international instruments, insofar as they relate to the Mexican experience.

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The aim of this dissertation is to provide a detailed and critical commentary on and analysis of South African tax legislation affecting the different offshore business or investment structures available to residents of South Africa so as to establish which is the most tax efficient structure. The different business structures analysed in this dissertation included the following: • Sole proprietorships. • Partnerships. • Companies. • Trusts. The principle provisions of the Income Tax Act dealt with in this dissertation include the following: • Section 9D. • Section 9E. • Section 9F. • Section 25B(2A). • Paragraph 80 of the Eighth Schedule. The following three countries have been selected as countries of investment choice: • The United Kingdom (a ' designated country'). • Kenya (not a ' designated country'). • The Isle ofMan (a tax haven). / Thesis(M.Acc.)-University of Natal, Durban, 2002.

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Section 245 was proposed as part of the tax reform package initiated by the government on 18 June, 1987. It introduced an extended general anti-avoidance rule into Canadian tax law. The rule has been in effect since September 13, 1988, but has yet to be judicially considered. This paper adopts a methodology which incorporates a political perspective. In particular, the rule is analyzed within the general environment - the socio-political, economic and historical backgrounds - in existence at that time. It was felt that such an approach was necessary to explain certain issues. For example, why the Canadian government decided to introduce section 245 and why certain modifications were made to the proposal in its passage through the legislative process. Overall, this paper hopes to extend our understanding of the rule by exposing the factors which created a favourable political environment for the enactment of the provision.

This thesis attempts to present a study of sources of Canadian Air law, with some emphasis on problems of liability. It aims to provide the reader with a description of the existing governmental agencies related to aeronautics, and with the major legal systems in Canada. [...]

Eligibility disputes at the Olympic Games are ultimately resolved by the Ad Hoc Division ("AHD") of the Court of Arbitration for Sport. This paper critically examines the AHD both from within and without. The first part of this thesis describes eligibility disputes at Games time, and how they are resolved. The paper begins with a brief look at the history of athlete participation in the Olympic Games. It then deals with the concept of eligibility, and sets out the rules which govern same for the Olympics. These rules are set by a number of separate but related entities, namely the International Olympic Committee, the International Federations, the National Olympic Committees, and, finally, the World Anti-Doping Agency. The roles of each of these bodies are examined in order to provide the context in which disputes are resolved. This paper then surveys the parameters in which the AHD operates which have been set over the years by domestic courts with an Anglo-American tradition. The performance of the AHD is then critically examined with a view to making recommendations for its improvement. The second part of this thesis surveys the ways eligibility disputes are resolved in the major north American professional sports leagues and the NCAA, with a view to suggesting improvements in the AHD process. This thesis concludes by offering recommendations to the AHD process in two areas: operational and structural. Several operational improvements are suggested, the main ones of which are that all parties affected by a dispute be offered an opportunity to participate in before the AHD, and parties be given the opportunity to appoint the Panel. The structural change suggested is that athletes be given formal input into the administration of the Games, with the Athletes' Commission being the obvious body which could form the basis for a bargaining unit. It is suggested that questions surrounding the legitimacy of AHD will remain while ever athletes have no formal say in its composition or operation.

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