Rozprawa habilitacyjna--Uniwersytet Wrocławski. / Table of contents also in French. Bibliography: p. 207-[214].

Thesis (Ph. D.)--Columbia University, 1932. / Vita. Bibliography: p. 69-74.

Thesis--Sofia, 1938. / At head of title: N. Stavrovsky ... Bibliography: p. 202.

Thesis (M.A. in National Security Affairs) Naval Postgraduate School, June 1997. / Thesis advisors, Mikhail Tsypkin. Includes bibliographical references (p. 127-132). Also available online.

Thesis (Ph. D.)--University of Pittsburgh, 1991. / Includes bibliographical references (leaves 241-248).

Thesis (Th. M.)--Grace Theological Seminary, 1982. / Abstract. Includes bibliographical references (leaves 91-102).

South Africa has a residence based system of taxation in which South African tax residents are taxed on their worldwide income. A company or other artificial person is regarded as a South African resident for tax purposes if it is incorporated, established or formed in South Africa or if its ‗effective management‘ is located in South Africa. Where a tax treaty determines in terms of its tie breaker rule that an artificial person is not resident in South Africa for treaty purposes, the company will also not be regarded as a tax resident in terms of South African domestic law. Treaties to which South Africa is party will often use the effective management‘ as the tie-breaker where a person other than an individual is resident in both Contracting states in terms of the respective states‘ domestic laws. The tests of ‗incorporation, established and formed‘ provide simplicity and certainty to governments but are easily open to manipulation by taxpayers. Therefore, the legislature found it necessary to incorporate effective management‘ as a test for residency into the Act. Effective management‘ is a substance over form concept which be described as a function which embodies the periodic, most senior executive management functions, which are required for the management of the affairs of the entity as whole. The test of effective management‘ by its very nature is concerned with where the crucial decisions are made in order to make a business function. To identify the location of effective management‘ it is necessary to enquire who calls the shots‘ in the context of the management of the company as opposed to who controls the company notwithstanding that there may in certain instances be overlap between the two functions. It is submitted that any person who, on the face of it seems unconnected to a company, could effectively manage‘ a company if that person is, in substance, responsible for the most senior executive management functions of the company. The discussion paper issued by SARS recognises the principal difficulties experienced with its current interpretation of the concept and makes valuable points, concessions and recommendations. It also recognised that the 'calling of shots' by the most senior executive is a critical marker of effective management‘ and that control of a company is irrelevant in determining effective management‘. To determine who effectively manages‘ a company each situation would have to be analysed on its own as it is not possible to create a definitive rule on the concept. In many cases the nature of the entity and its modus operandi would have to be taken into account to determine effective management.

South Africa’s peaceful transition to democracy in 1994 and its related efforts to be a champion for human rights promotion and protection are well documented. Since the advent of democracy, it has signed and ratified seven of the nine core international human rights treaties. Having overcome a history of racism and human rights violations in a peaceful manner, it assumed the status of a leading state actor in the fields of human rights and democracy. This study reveals that state compliance is complicated and that many states including South Africa grapple with reporting obligations. This thesis contributes to the understanding that non-compliance with reporting obligations is not intentional, nor necessarily is it a result of state unwillingness to comply. It reveals that compliance gaps may arise from various factors, including state capacity and institutional effectiveness. This thesis reflects on South Africa’s compliance and reporting performance under three selected United Nations (UN) human rights treaties, namely, the International Convention on the Elimination of All Forms of Racial Discrimination (ICERD), the International Covenant on Economic, Social and Cultural Rights (ICESCR), and the International Covenant on Civil and Political Rights (ICCPR). The three treaties were chosen owing to the critical role they can play in deepening the understanding of human rights in the country from economic, social, civil and political, and elimination of racism perspectives. They largely mirror the Constitution of South Africa and the country’s challenges, as it continues to grapple with the legacy of racism, poverty, inequality and underdevelopment. Their combined meaning and significance in South Africa needs to be better understood and explored. Compliance with UN human rights treaties is considered a global standard of good global citizenship. State reporting is, therefore, an important avenue to demonstrate South Africa’s compliance with its reporting obligations and commitment to human rights promotion and protection. / Thesis (PhD (International Relations))--University of Pretoria, 2021. / DIRCO / Political Sciences / PhD (International Relations) / Unrestricted

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