Le terme de paradis fiscal est souvent employé dès lors qu’on aborde le thème des montages financiers utilisant une ou des sociétés offshore. Les spécialistes lui préfèrent celui de pays ou zone à fiscalité avantageuse ou privilégiée. Certaines personnes différencient deux catégories de territoires fiscalement favorables. L’expression « zone à fiscalité privilégiée » est souvent employée comme un euphémisme qui renvoie à des pays tels que la Belgique, l'Irlande, le Luxembourg, les Pays Bas, le Portugal, la Suisse, la Tunisie, Hong-Kong, la Malaisie, Singapour, notamment, alors que sont considérés comme « paradis fiscaux » Andorre, Jersey et Guernesey, Gibraltar, le Liechtenstein, Anguilla, Aruba, les Bahamas, la Barbade, les Bermudes, les îles Caïmans, Panama, etc. Il s’agit d’une classification assez vague, relative, en creux, classant séparément les zones dans lesquelles la fiscalité est relativement faible, souvent par rapport à la France ou l’Allemagne, et celles dans lesquelles elle est quasiment inexistante. Les difficultés que posent cette classification sont nombreuses et mettent en évidence l’insuffisance d’un tel raisonnement, souvent journalistique. La notion de paradis fiscal n’a qu’une valeur relative, d’où la difficulté de dégager une définition unique et universelle caractérisant ce phénomène. Il est nécessaire de recourir une définition basée sur un certain nombre de critères. Aussi, généralement, les paradis fiscaux se caractérisent par une absence ou un faible niveau d'imposition des revenus, du capital, et des transactions, ce qui constitue en général la motivation de leur utilisation. Ces avantages fiscaux ne concernent pas nécessairement l'ensemble des personnes qui y établissent leur domicile : le régime fiscal applicable peut différer pour les personnes physiques et morales, pour les résidents et les non résidents. La fiscalité de Jersey par exemple présente surtout un avantage pour des sociétés non résidentes ; Monaco est à l'inverse un paradis fiscal pour les personnes physiques, mais non pour les sociétés. On peut alors parler de pour certains de ces pays de « zones à fiscalité privilégiée ». Pour autant, la définition des zones à fiscalité privilégiée dans le droit français limite également l’usage de cette notion. Le droit français utilise donc une seule expression, dont le critère de détermination principal est mathématique. C’est une définition englobant toutes les notions généralement utilisées : paradis fiscal, centre offshore, etc.. C’est cette définition que nous retiendrons dans notre étude des zones à fiscalité privilégiée. L’optimisation fiscale, dont il est difficile de donner une véritable définition, pourrait se définir comme la mise en œuvre par un contribuable de moyens licites lui permettant de réduire son assiette d’imposition ou le poids de son impôt. C’est une stratégie financière courante et tout à fait légale. La fraude fiscale et l’évasion fiscale quant à elles, consistent, pour la première à une transgression intentionnelle de la règlementation fiscales de façon à minimiser son impôt par diverses techniques (omission volontaire de déclaration, minoration de recettes, majorations de charges, travail clandestin), et pour la seconde à déplacer tout ou partie de son patrimoine ou son activité vers un zones à fiscalité privilégiée, de façon illicite, encore une fois dans le but de se soumettre à l’impôt. / The end of tax havens is often used as it addresses the issue of the financial arrangements using one or more offshore companies. Specialists prefer country or area tax advantageous or privileged. Some people distinguish two categories of tax-friendly territories. The term 'zone to privileged taxation' is often used as a euphemism referring to countries such as the Belgium, the Ireland, the Luxembourg, the Netherlands, Portugal, Switzerland, Tunisia, Hong Kong, Malaysia, Singapore, inter alia, that are considered to be "tax havens" Andorra, Jersey and Guernsey, Gibraltar, the Liechtenstein, Anguilla, Aruba, the Bahamas, Barbados, Bermuda, Cayman Islands, Panama, etc. It is a classification pretty vague, relative, intaglio, separately classifying the areas where tax is relatively low, compared to the France or the Germany.The difficulties posed by this classification are numerous and have highlighted the lack of such reasoning, often journalistic. The concept of tax haven has only a relative value, hence the difficulty to identify a single, universal definition characterizing this phenomenon. It is necessary to use a definition based on a number of criteria. Also, generally, tax havens are characterized by an absence or low taxation of capital income, and transactions, which is usually the motivation of their use. These tax benefits are not necessarily all of the people who will establish their home: the income tax regime can differ for the physical and legal persons, residents and non-residents. Jersey taxation for example advantage especially for non-resident companies; In contrast, Monaco is a tax haven for people.However, the definition of areas of taxation in French law also limits the use of this concept. French law therefore uses a single expression, which the main determining criterion is mathematical. It is a definition encompassing all commonly used concepts: tax haven, offshore Center, etc. It is this definition that we will retain in our study areas in privileged taxation. Tax optimization, which it is difficult to give a real definition, could be defined as the implementation by a taxpayer of lawful means to reduce its tax base or the weight of its tax. It is a common and quite legal financial strategy. Tax fraud and tax evasion as they are, for the first intentional transgression of the tax regulations to minimize its tax by various techniques (voluntary omission of declaration, minorazation).Privileged tax areas have potential for externalities that can serve the cause of economic efficiency. The proper conduct of the business areas in privileged taxation can stimulate investment and complementary business in other countries. Thats what we gather under the expression "economic backup." Our problem will therefore be as follows: is it possible to imagine a financing package of tax optimization based partly in a privileged but taxation area whose primary objective is the realization of an investment in the service of the economy of the country of origin, and therefore outside the scope of tax evasion? In the first part, we tacherons to define the scope of the possible (first part: fixtures and their suppression), engaging first to different assemblies and types of tax structures (title I), then to the French and European instruments to combat tax evasion . In a second part, we will study the existing sanctions and will demonstrate that an Assembly whose purpose is not only tax allows to counteract part II: the main sanctions and a possible countermeasure).

In this Master’s thesis, I document my experience working with members of the W̱SÁNEĆ Nation in their efforts to revitalize the reef net fishery. As part of this research project, I interviewed W̱SÁNEĆ community members, and I created a digital map of reef net fishing locations (SWELSWÁLET). In each of these interviews, different W̱SÁNEĆ community members chose to frame reef net fishing differently, and they highlighted specific and unique “alternative political approaches” toward W̱SÁNEĆ cultural resurgence (Kew & Miller 1999:58-59). Despite these differences, each W̱SÁNEĆ community member that I interviewed believed that reef net fishing is something that “needs to be shared” (XA’LATE, pers. comm., June 14, 2016). In Chapter 1, I explore the variations in what specific W̱SÁNEĆ community members want shared. In Chapters 2 and 3, however, I examine the delicate cultural, political, and legal contexts that have made sharing a complicated process. In Chapter 2, I analyze how the BC Treaty Process (BCTP) has exacerbated conflicts among First Nations in British Columbia. Further, I discuss the impact that these conflicts have had on how the W̱SÁNEĆ Nation shares information with their intranational and international neighbours. In Chapter 3, I explore how my misaligned expectations of knowledge sharing in collaborative community-based research—as a white settler man—clashed with “the values and beliefs, practices and customs of [the W̱SÁNEĆ Nation]” (L. Smith 2012:15-16; Lassiter 2005). I also make recommendations for how settler researchers in the future should proceed with research projects in these contexts. / Graduate / 2019-12-06

A complexidade espacial das cidades contemporâneas se deve a novas formas de segmentação social que reorganizam as expectativas de interação entre categorias sociais e informam a produção e apropriação do espaço urbano. Estes processos são mediados pela mobilidade através de fronteiras nacionais que tem suas funções atualizadas a partir da integração econômica regional. Cidades-gêmeas em zonas de fronteiras internacionais adquirem novas funções como polos de integração transnacionais, chamando atenção os processos de conurbação transnacionais a que estão sujeitas. A pesquisa geográfica analisa estes processos e tipifica o fenômeno através de classificações baseadas em contiguidade, continuidade e densidade de funções compartilhadas para mensurar integração, subsidiar estratégias de cooperação internacional e estabelecer hierarquias regionais para redes de cidades. Nesta pesquisa buscou-se dialogar com estas noções a partir do campo da Arquitetura, numa abordagem socioespacial dos problemas de Planejamento Urbano de configuração de territórios híbridos que emergem do processo de conurbação entre cidades-gêmeas da fronteira Brasil – Uruguai. A partir de dois estudos de caso Santana do Livramento (BR) - Rivera (UY) e Chuí (BR) - Chuy (UY) descritos e analisados usando-se ferramentas e métodos da Sintaxe Espacial. Verificam-se categorias de semelhança entre conurbações internacionais ponderando o próprio processo de fusão dos sistemas urbanos como variável implicada na transformação da apropriação social do espaço. A hipótese é que estas conurbações não podem ser descritas como configurações sociais e espaciais a partir de suas partes, sem que se arrisque minorar a importância que a estrutura do espaço construído e o próprio processo de conurbação têm na organização das interações entre categorias sociais na vida cotidiana de cidades-gêmeas em zonas de fronteira internacional, transformando integração espacial, social e econômica. O processo de conurbação e a nodificação de redes de comércio popular são analisados a partir de hierarquias de integração-segregação, acessibilidade-conectividade, continuidade - interpenetração e relacionados à produção de categorias sociais moradorestranho e a emergência de centralidades funcionais transfronteiriças enfocando-se a agencia de imigrantes árabe-palestinos sobre a dinâmica urbana. / Social and spatial complexity is the most outstanding feature of contemporary cities. Spatial complexity is enhanced by new patterns of urban expansion informed by the restructuring of interactions between social categories which consider more often new forms of social and economic segmentation. These processes are mediated by mobility across national borders which have their functions updated by economic integration within geographical regions such as MERCOSUL. In this context, cities located along international borderlines acquire new functions related to their role as transnational integration hubs. It also calls attention to conurbation processes between twin cities. Geographical research has been particularly keen in investigating these processes addressing a wide range of typical cross border conurbations. Classification is based on interaction patterns and fluxes intensity between its parts, usually targeting cooperative strategies, economic and commuting between cities to evaluate their strength and hierarchical position amidst regional urban nets. These classifications are based on spatial continuity, contiguity and, especially, on shared or complementary functional centralities, since lower level economical activities such as street commerce are forces driving the conurbation process. Here these conurbations are described and analyzed as spatial configurations using Space Syntax theory and methods to verify structural similarities which enable to classify them as a distinguished urban type. The problem focuses on the urban system relational hierarchy of spatial integrationsegregation, accessibility-connectivity allowing the evaluation of these conurbations spatial patterns performance in relation to the emergence of transborder functional centralities, grassroots commercial networks nodes and middlemen minorities agency. Our hypothesis is that those conurbations cannot be described as a social and spatial configuration through its parts without risking obliterating the role material space has on regulating human interactions.

Bakgrund: Företagens interna innovationsfunktioner minskas samtidigt som företagen i större utsträckning väljer att tillämpa öppen innovation, gränsöverskridande samarbeten. Massor av forskning visar på att öppen innovation innebär en rad fördelar och möjligheter, men även utmaningar. Få studier belyser dock sambandet mellan komplexa innovationsutvecklingsprocesser och tillämpandet av gränsöverskridande samarbeten. Påverkar antalet komplexa beståndsdelar i innovationsutvecklingsprocesser i vilken konstellation företag väljer att samarbete med externa parter? Författarna ställer sig frågande till detta. Syfte: Syftet med denna studie är att undersöka hur komplexiteten i innovationsutvecklingsprocesser påverkar i vilken utsträckning företag väljer att samarbeta med externa parter. Studien ska även undersöka i vilken konstellation företag väljer att samarbeta med externa parter baserat på hur komplexa innovationsutvecklingsprocesserna är. Även Incitament för gränsöverskridande samarbete vid utvecklandet av komplexa innovationer kommer att studeras. Genomförande: Kvalitativ data erhölls genom fem samtalsintervjuer med fyra Innovationsledare och en processansvarig för innovationsutveckling avseende komplexa innovationer inom Ikea. Kvantitativ data erhölls genom en enkätundersökning som besvarades av samtliga Innovationsledare samt deras medarbetare (28 respondenter totalt) Resultat: Studien indikerar på att ju mer komplex en innovationsutvecklingsprocess är, desto större är sannolikheten att externa parter får större inblick i fler beståndsdelar avseende utvecklingsprocessen. Graden av komplexitet i utvecklingsprocessen ökar även sannolikheten för att inifrån-ut innovation tillämpas. / Background: The companys internal innovation functions decreases while companies choose to apply open innovation, cross-border cooperation. Lots of research shows that open innovation involves several benefits and opportunities, but also challenges. Few studies, however, illustrates the connection between complex innovation processes and the application of cross-border cooperation. Does the number of complex components in innovation development processes affect in which constellation companies choose to cooperate with external parties? This is something the authors ask themselves. Purpose: The purpose of this study is to investigate how the complexity of innovation development processes affects the extent to which companies choose to cooperate with external parties. The study will also investigate what constellation companies choose to collaborate with external parties based on the complexity of innovation development processes. Incentives for cross-border cooperation in the development of complex innovations will also be studied. Implementation: Qualitative data was obtained through five interviews with four Innovation leaders and a process manager for innovation development, regarding complex innovations within Ikea. Quantitative data was obtained through a survey that was answered by all Innovation Leaders and their employees (28 respondents in total). Results: The study indicates that the more complex an innovation development process is, the greater is the likelihood that external parties will gain more insight into more components of the development process. The degree of complexity in the development process also increases the likelihood that inside-out innovation is applied.

The aim of this work is to analyze the system alternative dispute resolution of cross-border consumer disputes within the EU, Norway and Iceland and the proposal to improve the system. To create this work was done study of theoretical perspectives on alternative dispute resolution of consumer disputes and consumer protection. It was implemented the managed-depth interviews, the analysis of secondary data and the case study. The conclusion was to evaluate all of the data and defined a proposal to improve cross-court resolution of consumer disputes.

Subject of diploma theses "Points of Single Contact and their benefits to entrepreneurs" is to evaluate the contribution of activities Point of single contact for businesses, imposed by the Directive on services to help entrepreneurs doing business in the single market of the European Union. The work pursues the development of the internal market in particular freedom to provide services, describes how successfully the Services Directive is complied and how Points of Single Contact operate.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / A partir da última década do século passado, muito embora alguns ordenamentos jurídicos tenham reconhecido os relacionamentos entre pessoas do mesmo sexo, conferindo-lhes alguns efeitos jurídicos, até hoje o padrão de heteronormatividade impede que estes alcancem a plena equiparação com o paradigma heterossexual. Os organismos internacionais de proteção aos direitos humanos já reconhecem certos patamares inerentes ao direito de liberdade à orientação sexual, muito embora ainda não se tenha alcançado à etapa da consagração do direito à vida afetiva e familiar. No entanto, a crescente internacionalização da vida contemporânea aumentou a estraneidade jurídica dos relacionamentos homoafetivos, cujo reconhecimento fora do Estado da constituição é muitas vezes recusado por argumentos que podem ser superados pela ótica convergente do Direito Transnacional promovendo a legitimidade do pleno reconhecimento transfronteiriço de todos os casamentos e parcerias entre pessoas do mesmo sexo validamente realizadas, como forma de garantir o respeito à cidadania cosmopolita inerente à dignidade dos indivíduos pertencentes a estas famílias. / Since the last decade of the 20th century some States have recognized legal effects to same-sex relationships, which conferred some internal legitimacy to homosexual minorities, although different-sex paradigms imbued in the legislation are still encroaching full recognition of freedom to sexual orientation. International human rights courts have also established certain standards of this fundamental right, but have stopped shortly of recognizing the human right to affective and familiar life, regardless sexual orientation. Meanwhile, the increasing internationalization of private life has promoted more multi-connected same-sex relationships, and such cross border recognition is resisted by arguments which can be surpassed by convergent epistemology of Transnational Law, which promotes full recognition of same-sex marriages and partnerships validly celebrated through enforcing cosmopolitan citizenship inherent to dignity of all family members, regardless sexual orientation.

Over the past two decades, India has become an international hub of cross-border surrogacy. The extreme economic and cultural differences between international couples seeking surrogacy and the surrogates themselves, clinics compromising health of surrogates for profit, the stigmatisation of surrogacy in India, and the constant surveillance of these women living in a ‘surrogate house’, have raised concerns regarding the potentially negative psychological impact of surrogacy on Indian surrogates. The primary aims of the thesis were (i) to conduct a longitudinal assessment of surrogates’ psychological problems (anxiety, depression and stress) from pregnancy until several months after relinquishing the baby to the intended parents, (ii) to examine the nature of the bond formed between surrogates and the unborn baby and establish whether this prenatal bond contributes to their psychological problems, and (iii) to explore the experiences of surrogates during and post-surrogacy. Fifty surrogates were compared with a matched group of 69 expectant mothers during pregnancy. Of these, 45 surrogates and 49 compairson group of mothers were followed up 4-6 months after the birth. All surrogates were hosting pregnancies for international intended parents and had at least one child of their own. Data were obtained using standardised questionnaires and in-depth interviews and were analysed using quantitative and qualitative methods. Indian surrogates were found to be more depressed than the comparison group of mothers, both during pregnancy and after the birth. However, giving up the newborn did not appear to add to surrogates’ levels of depression. There were no differences between the surrogates and the expectant mothers in anxiety or stress during either phase of the study. The examination of risk factors for psychological problems among the surrogates showed that anticipation of stigma, experiences of social humiliation and receiving insufficient support during pregnancy were associated with higher levels of depression following the birth. With respect to bonding with the unborn child, surrogates experienced lower levels of emotional bonding (e.g. they interacted less, and wondered less about, the foetus), but exhibited higher levels of instrumental bonding (e.g. they adopted better eating habits and avoided unhealthy practices during pregnancy), than women who were carrying their own babies. Contrary to concerns, greater bonding with the unborn child was not associated with increased psychological problems post-relinquishment. All surrogates were able to give up the child. Meeting the intended parents after the birth positively contributed towards surrogates’ satisfaction with relinquishment whereas meeting the baby did not. The qualitative findings on surrogates’ experiences showed that the majority lacked basic medical information regarding surrogacy pregnancy; hid surrogacy from most people; felt positive and supported at the surrogate house; lived in uncertainty regarding whether or not they would be allowed to meet the intended parents and the baby; and did not actually get to meet them. These findings have important implications for policy and practice on surrogacy in the Global South.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / A partir da última década do século passado, muito embora alguns ordenamentos jurídicos tenham reconhecido os relacionamentos entre pessoas do mesmo sexo, conferindo-lhes alguns efeitos jurídicos, até hoje o padrão de heteronormatividade impede que estes alcancem a plena equiparação com o paradigma heterossexual. Os organismos internacionais de proteção aos direitos humanos já reconhecem certos patamares inerentes ao direito de liberdade à orientação sexual, muito embora ainda não se tenha alcançado à etapa da consagração do direito à vida afetiva e familiar. No entanto, a crescente internacionalização da vida contemporânea aumentou a estraneidade jurídica dos relacionamentos homoafetivos, cujo reconhecimento fora do Estado da constituição é muitas vezes recusado por argumentos que podem ser superados pela ótica convergente do Direito Transnacional promovendo a legitimidade do pleno reconhecimento transfronteiriço de todos os casamentos e parcerias entre pessoas do mesmo sexo validamente realizadas, como forma de garantir o respeito à cidadania cosmopolita inerente à dignidade dos indivíduos pertencentes a estas famílias. / Since the last decade of the 20th century some States have recognized legal effects to same-sex relationships, which conferred some internal legitimacy to homosexual minorities, although different-sex paradigms imbued in the legislation are still encroaching full recognition of freedom to sexual orientation. International human rights courts have also established certain standards of this fundamental right, but have stopped shortly of recognizing the human right to affective and familiar life, regardless sexual orientation. Meanwhile, the increasing internationalization of private life has promoted more multi-connected same-sex relationships, and such cross border recognition is resisted by arguments which can be surpassed by convergent epistemology of Transnational Law, which promotes full recognition of same-sex marriages and partnerships validly celebrated through enforcing cosmopolitan citizenship inherent to dignity of all family members, regardless sexual orientation.

The main objective of this thesis is to analyze the use of the funds of European Union for the development of tourism in the Czech Republic and France and find out what financial resources are invested in the support of tourism and if they are allocated effectively. The comparison between these countries was accomplished by two similar regions Central Bohemian Region and Lower Normandy.