Suchergebnisse

Bibliography: leaves 324-333. ; The purpose of this dissertation is to analyse the definitional rules of fiscal jurisdiction as well as the tax consequences resulting from the application of these rules, as implemented in the national tax law of the chosen jurisdictions. In essence, there are two main rules, which give content to the chosen theory of fiscal jurisdiction, mainly source and residence. It is trite that globalisation of the world's economies poses certain problems for international tax policy. Companies and individuals are becoming more mobile and therefore are able to exploit tax differences between states. In consideration of the natural concern of governments that they should get an acceptable share of the profits generated by international businesses, this research study analyses the bases through which a country could claim the right to tax. The plasticity of these two key concepts (source and residence) may well subvert a country's ultimate tax objective because of the potential for exploitation of ambiguity in the search for effective avoidance. The residence tax system and its implications have been analysed mainly from the South African perspective, and where necessary, the analysis has sought reference in other jurisdictions such as the United Kingdom and the United States. The source principle of taxation and its effects have also been studied from the South African context, with a comparative approach from Hong Kong. It has been found that the countries considered in this research have, in various ways, adopted different combinations of subjective factors for tax liability in their domestic tax laws. At the same time, the relentless search of additional tax revenue, has led countries to implement in their tax laws, stringent anti-avoidance measures designed to prevent the deferral of tax, for instance on foreign source income. Factors such as the increasing complexity of modem business and the greater sophistication of tax planning techniques have contributed to this state of affairs. Thus, this dissertation highlights that competition between governments, in the face of international economic integrity, may lead countries to adopt tax rules, which though they follow the usual international standards, are nevertheless very complex in application and administration. This can maintain the problem of international double taxation and lead to excessive or unpredictable compliance burdens. It is shown how countries in the exercise of their fiscal jurisdiction can move towards harmonisation of rules and common interpretation of the tax base in the application of their national tax legislation.

Preliminary Material -- IntroductionExploring the Limits of Maritime Jurisdiction /Clive Schofield , Seokwoo Lee and Moon-Sang Kwon -- A Jurisprudence of Pragmatic Altruism: Jon Van Dyke's Legacy to Legal Scholarship /Harry N. Scheiber -- Chapter 1. The Limits of Maritime Jurisdiction /Ivan Shearer -- Chapter 2. The 'Territorialisation' of the Exclusive Economic Zone: A Requiem for the Remnants of the Freedom of the Seas? /Ian Townsend-Gault -- Chapter 3. The Role of Islands in the Generation of Boundaries at Sea /John Briscoe and Peter Prows -- Chapter 4. The El Dorado Effect: Reappraising the 'Oil Factor' in Maritime Boundary Disputes /Clive Schofield -- Chapter 5. Oil and Water: Assessing the Link between Maritime Boundary Delimitation and Hydrocarbon Resources /John W. Donaldson -- Chapter 6. Adriatic Blues: Delimiting the former Yugoslavia's Final Frontier /Damir Arnaut -- Chapter 7. The Scope for Unilateralism in Disputed Maritime Areas /Youri van Logchem -- Chapter 8. Sovereignty as an Obstacle to Effective Oceans Governance and Maritime Boundary Making—The Case of the South China Sea /Sam Bateman -- Chapter 9. The South China Sea: Competing Claims and Conflict Situations /Guifang (Julia) Xue -- Chapter 10. Politics, International Law and the Dynamics of Recent Developments in the South China Sea /Tran Truong Thuy -- Chapter 11. The Notion of Dispute in the Contemporary International Legal Order: Qualification and Evidence /Zhang Xinjun -- Chapter 12. Perspectives on East China Sea Maritime Disputes: Issues and Context /Suk-Kyoon Kim -- Chapter 13. The China-Japan Dispute over Entitlement in the East China Sea: Legal Issues and Prospects for Resolution /Tara Davenport -- Chapter 14. Maritime Security in the post-9/11 World: A New Creeping Jurisdiction in the Law of the Sea? /Stuart Kaye -- Chapter 15. Jurisdiction over Pirates and Maritime Terrorists /Robert Beckman -- Chapter 16. Korea's Trial of Somali Pirates /Seokwoo Lee and Young Kil Park -- Chapter 17. A Missing Part of the Law of the Sea Convention: Addressing Issues of State Jurisdiction over Persons at Sea /Irini Papanicolopulu -- Chapter 18. Distributing a Conservation Burden across Multiple Jurisdictions: A Case Study of the Western and Central Pacific Tuna Fisheries /Quentin Hanich -- Chapter 19. In Combating and Deterring IUU Fishing: Do RFMOs Work? /Kuan-Hsiung Wang -- Chapter 20. "Good Faith" Obligations to Protect and Preserve the Marine Environment: A Proposal on Uniform High Seas Fisheries Management /Anastasia Telesetsky -- Chapter 21. The Legacy and Fate of Bluefin Tuna under International Law /Emily A. Gardner -- Chapter 22. The Southern Ocean, Climate Change and Ocean Governance /Marcus Haward -- Chapter 23. Whaling in the Antarctic: Protecting Rights in Areas Beyond National Jurisdiction through International Litigation /Natalie Klein and Tim Stephens -- Chapter 24. Marine Protected Areas in Antarctic Waters: A Review of Policy Options in the Context of International Law /Ben Milligan -- Chapter 25. Evaluating Canada's Position on the Northwest Passage in Light of Two Possible Sources of International Protection /Suzanne Lalonde.