<p align="justify">It is widely recognized that increased participation in international trade and investment can serve as an engine for economic growth and development.<font size="1">1 </font>Implicit in international trade is the principle of comparative advantage that generally provides that states should trade with each other because they are better off by maximizing their production potential for some products and, through trade, obtain products they do not have or produce with less efficiency.<font face="Times New Roman,Times New Roman" size="1">2 </font>Such comparative advantage, <em><font face="Arial,Arial">inter alia</font>, presupposes a well-regulated trading system. Though attempts have been made to regulate the multilateral trading system by the GATT 1947 which was but meant to form only part of an agreement on the stillborn International Trade Organization (ITO), the first rule based World Trade Organization (WTO) was established only in 1995 and a number of countries have acceded to it thence. While there is no consensus on whether developing countries in general and the least developed countries (LDC s)<font size="1">4 </font>in particular are beneficiaries of the system<font face="Times New Roman,Times New Roman" size="1">5</font>, some countries have embarked on the accession process.<font face="Times New Roman,Times New Roman" size="1">6 </font>Ethiopia is one such country.</em></p>

Taxpayer certainty is the most frequently cited argument against statutory General Anti-Avoidance Rules (GAARs). However the vast literature criticising statutory GAARs fails to consider the extent of taxpayer uncertainty, and the potential for taxpayer uncertainty, in jurisdictions without a statutory GAAR. This thesis examines that gap in the literature. The thesis uses inductive reasoning to suggest that there is greater taxpayer certainty where a statutory GAAR exists and is appropriately administered. Specifically, it uses a case study to demonstrate that there is greater uncertainty for taxpayers where the administration, the judiciary and the legislature may use their vast powers to address perceived avoidance. The thesis then considers the form of a statutory GAAR that may best be expected to promote taxpayer certainty. Such analysis involves a comparison of Australia???s oldest statutory GAAR, Part IVA of the Income Tax Assessment Act 1936 (Cth) (and its predecessor section 260), with the more recent GAARs in Australia???s indirect tax legislation (GST and state stamp duty), and the GAARs of other jurisdictions, including New Zealand, Canada and South Africa. In order to promote taxpayer certainty, a uniform statutory GAAR is ultimately proposed for all Australian taxation legislation, with safeguards to ensure the appropriate administration of the uniform GAAR.

The purposes of this thesis are threefold: (1) to investigate the incidence of insider trading in China; (2) to critically examine the regulation of insider trading in China within the Chinese context; and (3) to set out reform proposals. At present, insider trading is a very serious issue in China as it presents a major obstacle to the development of China???s securities market. This thesis is therefore of both theoretical and practical significance. Based on both theoretical arguments and empirical findings, this thesis investigates the extent of insider trading in China, explains why insider trading occurs in China, and examines the harmful and allegedly beneficial effects of insider trading. Insider trading is found to be widespread and widely considered to be harmful in China. This accounts for the fact that China has shown a great willingness to follow the international trend to regulate insider trading. Indeed, with the benefit of overseas experience, China has made a remarkable achievement in establishing its insider trading regulatory regime within a relatively short period of time. Despite this, there are a number of major problems with this regulatory regime, mainly due to the adoption of foreign ideas without due criticism. This is illustrated by various loopholes found in the definition of what is an ???insider???, which are related to confusion over underlying theories of insider trading liability. The thesis conducts an indepth analysis of these theories on a comparative law basis, recommending that the equality of access theory and the Australian ???information connection??? only approach are better suited to China. The thesis also examines other basic elements of insider trading, including the concept of materiality, the issue of when information becomes public, and the subjective elements of insider trading. Furthermore, a detailed discussion is carried out concerning the issue of private civil liability for insider trading. It is submitted that the combination of the nondisclosure-period-traders approach and well-designed damage caps can best ensure that private actions serve as a necessary and appropriate force in the enforcement of insider trading law.

The Internet is a unique and revolutionary medium of communication. The objective of this dissertation is to identify whether there are areas in which reform of the rules of Australian civil defamation law needs to be undertaken to meet the challenges posed by this new medium and, if so, to advocate desirable reforms. / The methodology by which the dissertation sets out to achieve its objective is a systematic analysis of how the defamation cause of action, defences and remedies, as well as relevant jurisdiction and choice of law rules, apply, or are likely to apply, to material published via the Internet. / It is possible to distil five features of communication via the Internet which are of relevance to the operation of the rules of civil defamation law: / - Internet communications do not respect geographical boundaries: they involve the transfer of signals from computers in indeterminate locations, to other computers in indeterminate locations, via routes which are indeterminate; / - intermediaries, in the form of Internet service providers and network operators, play a central role in all Internet communications; / - material published via the Internet can be republished to a wide and geographically diverse audience more easily than material published via other means; / - material on the Internet is organised through the use of hyperlinks which blur the distinction between where one publication ends and the next begins; / - the Internet can be used in a wide variety of ways, to resemble almost any other medium, including the telephone, the postal service, radio, television, newspapers or libraries. / Once the way in which the Internet works and is used is understood, it is possible to predict how most of the rules of defamation law would apply to material published via the Internet. The outcome of the research undertaken in this dissertation is that most of those rules are capable of being applied without the need for reform. / In other areas, however, the existing rules give rise to uncertainty, or undesirable outcomes, when applied to Internet publications. In those areas, reform is desirable. Ultimately, four areas of reform of the existing rules of defamation law are identified, and desirable reforms suggested: / 1 Reform to clarify whether different types of Internet publication are libel or slander. / 2 Reform to ensure that intermediaries of Internet publications are only liable for civil defamation where their conduct is sufficiently culpable to warrant the attribution of liability. / 3 Expansion of the remedies available in civil defamation law to provide successful plaintiffs with more effective means of vindicating their reputations where they have been damaged by defamatory Internet publications. / 4 Reform of the choice of law rules applicable to intra-Australian publications, by adoption of a rule that substantive rights and liabilities are determined by applying solely the law of the place (or places) of publication, regardless of the place in which proceedings are brought and determined.

Thesis (M.A.)--Eastern Illinois University, 1988. / Includes bibliographical references (leaves 102-105).

Thesis (Ph. D.)--Catholic University of America. / At head of title: The Catholic University of America. Vita. Bibliography: p. 132-134.

Thesis (M.F.)--Iowa State College, 1929. / Typescript (photocopy). Includes bibliographical references. Also issued in print.

Dissertation (Ph.D.)--University of South Florida, 2008. / Includes bibliographical references (leaves 119-130). Also available online.

Thesis (doctoral)--Università di Berna.

Thesis (Ed. D.)--Teachers College, Columbia University, 1949. / Typescript. Type C project. Sponsor: Clifford Lee Brownell. Dissertation Committee: Frank W. Cyr, Harry A. Scott. Includes bibliographical references (leaves 463-483).