Résumé. Le mémoire s’intéresse à l’émergence historique de la coopération économique régionale comme forme non-hégémonique de coopération. Nous y proposons une approche alternative au problème de l’origine de la coopération systémique, par rapport à la conception d’origine hégémonique de la coopération systémique, propre aux théories néolibérale et néoréaliste. Plutôt que par le biais des théories du marché, l’origine de la coopération est approchée par le biais des processus caractérisant l’anarchie-même tel le processus de construction anarchique des formes de guerre. Et plus spécifiquement, des formes de guerre dont l’usage soumet la structure anarchique à des contraintes extrêmes, mettant celle-ci en crise, exemplifiée par la chute de la puissance hégémonique, la fin d’un système hégémonique et le début de coopération systémique non-hégémonique, de nature plus régionale et économique. En privilégiant l’approche historique, nous insistons notamment sur l’impact critique du commerce au loin et du crédit international dans la construction par la structure anarchique des formes de guerre que la puissance hégémonique ne peut plus supporter. / Historical origins of regional economic cooperation as a non-hegemonic form of cooperation. Abstract. This thesis examines the emergence of the regional economic cooperation as a non-hegemonic form of cooperation. We propose an alternative to the prevailing conception of hegemonic origin of systemic cooperation, proposed by the neorealist and neoliberal theories. Rather than relying on theories of the market, we focus instead on some critical processes of the anarchical structure itself, such as creation of forms of war by anarchy. More specifically, we focus on the forms of war that put the anarchical structure under maximal strain, bringing it to an overwhelming systemic crisis, the fall of a hegemonic power, the end of a hegemonic system, and the onset of a non-hegemonic systemic cooperation of more regional and economic nature. Prioritizing the historical approach we stress especially the role of long-distance trade and international credit in the construction, by the anarchical structure itself, of forms of war impossible for the hegemonic power to withstand.

This article analyzes the scope of the non-discrimination rule contained in Double Taxation Avoidance Treaties, especially those signed by Argentina. This document considers the OECD and the ILADT Models, which contain provisions designed to ensure that Contracting States do not give any preferential treatment in taxing its own residents or citizens as opposed to the treatment granted to non-residents. Additionally, it analyzes the recent jurisprudence in the Argentine Courts. / En el artículo se analiza el concepto y alcance del principio de “no discriminación” contenido en los Convenios para evitar la Doble Imposición, con especial énfasis en aquellos suscriptos por la República Argentina. Se analizan los Modelos de Convenio OCDE e ILADT, los cuales contienen provisiones diseñadas para prevenir que un Estado contratante otorgue a sus residentes o nacionales un tratamiento impositivo preferencial en relación al otorgado a los no residentes. Adicionalmente, se analiza la reciente jurisprudencia de los tribunales argentinos aplicable en la materia.

In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the subjects involved, and the ways and means of information exchange. Finally, analyzes international agreements on exchange of information on tax matters in Peru which is part. He concludes his analysis by focusing on the implementation of FATCA (Foreingn Account Tax Compliance Act) in Peru. / En el presente artículo, la autora comienza dándonos un panorama general sobre los sistemas de intercambio de información tributaria. No solo define y analiza la naturaleza de esta figura, sino que además realiza un exhaustivo análisis del contenido y sujetos comprendidos, así como de las formas y modalidades del intercambio de información. Finalmente, analiza los acuerdos internacionales sobre intercambio de información de materia tributaria en los cuales el Perú es parte. Concluye su análisis centrándose en la implementación del FATCA (Foreign Account Tax Compliance Act) en el Perú.

Orientador: Sebastião Carlos Velasco e Cruz / Resumo: O objetivo desta tese é contribuir para a compreensão dos padrões das regras de comércio de serviços propostas e/ou adotadas pelos Estados Unidos no âmbito das negociações comerciais internacionais, verificando se houve mudanças, se houve repetições desses padrões e quais seriam as causas de um resultado ou outro. O comércio de serviços, após uma assertiva estratégia dos negociadores americanos, entrou para a agenda da Rodada Uruguai de Negociações Comerciais Multilaterais do então GATT e chegou como principal tema nas negociações dos grandes acordos preferenciais de comércio – nomeadamente TPP e TTIP – liderados pelos negociadores americanos. Verifica-se que os padrões em referência espelham uma trajetória traçada a partir de uma campanha também agressiva de organizações e outros agentes, liderados especialmente pelo setor de serviços financeiros, em defesa de seus interesses. Tais atores, que foram essenciais no lançamento dessa agenda, continuaram dando sustentação aos acordos comerciais ao longo de todos esses anos, constituindo os maiores demandeurs a favor da liberalização. Entretanto, os negociadores americanos, se por um lado manifestaram total interesse em realizar ganhos com tal liberalização, alinhando-se a esses demandeurs, por outro, viram-se desde o início desafiados por constrangimentos internos e externos. A argumentação central defendida aqui é que as regras de comércio propostas e/ou adotadas pelos Estados Unidos no âmbito das negociações comerciais internac... (Resumo completo, clicar acesso eletrônico abaixo) / Doutor

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No. of bitstreams: 1 bojikian_nmp_dr_mar.pdf: 8781854 bytes, checksum: 59da8bec27bfb91d0edd7ba661e5fd25 (MD5) Previous issue date: 2017-05-11 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / O objetivo desta tese é contribuir para a compreensão dos padrões das regras de comércio de serviços propostas e/ou adotadas pelos Estados Unidos no âmbito das negociações comerciais internacionais, verificando se houve mudanças, se houve repetições desses padrões e quais seriam as causas de um resultado ou outro. O comércio de serviços, após uma assertiva estratégia dos negociadores americanos, entrou para a agenda da Rodada Uruguai de Negociações Comerciais Multilaterais do então GATT e chegou como principal tema nas negociações dos grandes acordos preferenciais de comércio – nomeadamente TPP e TTIP – liderados pelos negociadores americanos. Verifica-se que os padrões em referência espelham uma trajetória traçada a partir de uma campanha também agressiva de organizações e outros agentes, liderados especialmente pelo setor de serviços financeiros, em defesa de seus interesses. Tais atores, que foram essenciais no lançamento dessa agenda, continuaram dando sustentação aos acordos comerciais ao longo de todos esses anos, constituindo os maiores demandeurs a favor da liberalização. Entretanto, os negociadores americanos, se por um lado manifestaram total interesse em realizar ganhos com tal liberalização, alinhando-se a esses demandeurs, por outro, viram-se desde o início desafiados por constrangimentos internos e externos. A argumentação central defendida aqui é que as regras de comércio propostas e/ou adotadas pelos Estados Unidos no âmbito das negociações comerciais internacionais sobre serviços – especificamente serviços financeiros; serviços de telecomunicações; serviços audiovisuais; serviços de transporte marítimo – no GATS-Rodada Uruguai, mas efetivamente institucionalizadas no NAFTA, em função das circunstâncias adversas enfrentadas pelo México, resultaram das demandas de vários atores privados e públicos e foram moldadas dentro dos limites institucionais existentes. Tal institucionalização, ao mesmo tempo em que caracterizou uma resposta dos negociadores americanos ao padrão institucional que estava sendo adotado no GATSRodada Uruguai, tornou-se um padrão que teve influência recorrente e amplamente determinante nas regras resultantes das negociações envolvendo Estados Unidos que surgiram a partir de então. Tais argumentos estão ancorados nos pressupostos da abordagem analítica institucionalista histórica e nos conceitos path dependence, conjuntura crítica, nos mecanismos feedback positivo, sequenciamento e nos conceitos de transformações graduais, que ajudam a identificar o desenvolvimento institucional. / The purpose of this thesis is to contribute to the understanding of the standards of service trade rules proposed and/or adopted by the United States in the context of international trade negotiations, verifying if there were changes, if there were repetitions of these standards and what would be the causes of a result or another. Trade in services, following an assertive strategy of American negotiators, entered the agenda of the Uruguay Round of Multilateral Trade Negotiations of the then GATT and came up with as the main topic in the negotiations of the major preferential trade agreements – notably TPP and TTIP – led by the American negotiators. The standards in question reflect a path traced from an aggressive campaign of organizations and other agents, led especially by the financial services sector, in defense of their interests. These actors, who were essential in launching this agenda, continued to support trade agreements throughout all these years, making them the largest demandeurs in favor of liberalization. However, the American negotiators, if on the one hand expressed full interest in making gains from such liberalization, by aligning themselves with these demandeurs, on the other, found themselves challenged from the outset by internal and external constraints. The central argument advocated here is that the trade rules proposed and/or adopted by the United States in the context of international trade negotiations on services – specifically financial services; telecommunication services; audiovisual services; maritime transport services – in the Uruguay Round GATS, but effectively institutionalized in NAFTA, due to the adverse circumstances faced by Mexico, resulted from the demands of several private and public actors and were shaped within the existing institutional limits. Such institutionalization, while that featured a response from the American negotiators to institutional standard that was being adopted in the GATS-Uruguay Round, became a pattern that had recurrent and largely determining influence on the rules resulting from the negotiations involving the United States that emerged thereafter. Such arguments are anchored in the assumptions of the historical institutionalist analytical approach and in the concepts of path dependence, critical juncture, in the positive feedback and sequencing mechanisms, and in the concepts of gradual transformations that help identify institutional development.

Das vorliegende Werk stellt eine zweibändige quellengestützte Analyse und einen Vergleich der Beziehungen beider deutscher Staaten zu Israel unterhalb der Schwelle der Aufnahme diplomatischer Beziehungen während der Jahre 1949 bis 1963 dar. Dazu wurden in den Archiven Quellen aus den Beständen aller drei Staaten gesichtet. Die Rahmenbedingungen für die bundesdeutsche und ostdeutsche Israelpolitik, welche sich aus dem Kalten Krieg herleiteten, werden ebenso aufgezeigt, wie die besondere moralische Verantwortung beider deutscher Saaten gegenüber Israel sowie Israels spezifische Stellung im nahöstlichen Staatensystem. Neben den militärischen, wissenschaftlichen und wirtschaftlichen Kontakten zwischen der Bundesrepublik Deutschland und Israel stehen auch die Kontakte zwischen der DDR und MAKI im Zentrum des Interesses.

This thesis focuses on the analysis of economic cooperation between the Czech Republic and the Federal Republic of Germany. The first part is focused on an analysis of the position of Germany in the global economy and international trade. Its position and economic development are compared with the Czech Republic. In the next section is evaluated trade and investment cooperation between the two countries. In the practical part is introduced a German company F. X. Meiller, which has a manufacturing facility in the Czech republic since 1993. For the Czech subsidiary were conducted PESTLE analysis and financial analysis. As a follow-up to the analysis of the financial situation of the company have been proposed new approaches, which might help to solve the problems that the company faces.

In view of the adopted SDGs in 2015 and their focus on domestic resource mobilisation, this diploma thesis attempts to fulfil two main objectives. First, it aims to describe and analyse the current tax system often labelled not only by developing states as unfit for the 21st century's globalized economy. Second, it tries to provide deeper understanding of reasons that lead certain countries not to support the creation of a UN Tax Body, the only platform where all countries could participate in the negotiating of tax harmonization on an equal footing. Three hypotheses based on a neorealist, liberal and functional regime theory are put forward. Using data obtained from interviews conducted with delegates at the UN, it can be concluded that the organisational infrastructure is the power reflection. While the OECD BEPS mechanism is recognised by many as efficient and sufficient, this is possible due to the enabling power relations that exclude more than hundred developing countries from the negotiation of international tax rules. It can thus be concluded that the current OECD mechanism does not address existing policy loopholes that cause losses to developing countries. To match the SDGs' rhetoric with reality, policy-makers should create a more inclusive and universally agreed on standard-setting...

Das vorliegende Werk stellt eine zweibändige quellengestützte Analyse und einen Vergleich der Beziehungen beider deutscher Staaten zu Israel unterhalb der Schwelle der Aufnahme diplomatischer Beziehungen während der Jahre 1949 bis 1963 dar. Dazu wurden in den Archiven Quellen aus den Beständen aller drei Staaten gesichtet. Die Rahmenbedingungen für die bundesdeutsche und ostdeutsche Israelpolitik, welche sich aus dem Kalten Krieg herleiteten, werden ebenso aufgezeigt, wie die besondere moralische Verantwortung beider deutscher Saaten gegenüber Israel sowie Israels spezifische Stellung im nahöstlichen Staatensystem. Neben den militärischen, wissenschaftlichen und wirtschaftlichen Kontakten zwischen der Bundesrepublik Deutschland und Israel stehen auch die Kontakte zwischen der DDR und MAKI im Zentrum des Interesses.

Doctorat en Sciences politiques et sociales / info:eu-repo/semantics/nonPublished