This thesis attempts to resolve the deadlock to achieve an equitable division of taxes, and thereby internation equity. As the present tax laws were not negotiated, it is not considered here as fair. In this thesis it is proposed that an equitable division could be achieved through a division based on the levels of human development (combining Rawlsian schema and Sen’s capability approach). Therefore, it is argued that such a division would be equitable; because it would be based on entitlements (territorial claims), it would generate cooperation and thereby lead to greater efficiency. Importantly, this thesis establishes that the present tax treaties neither generate cooperation nor cohere with global welfare. Similarly, it is also found that the other institutions (OECD, IMF, WB and Dispute Settlement) related the tax regime presently do not promote development based on human capabilities. This could help developing countries to pursue a division favouring development (laws favouring development) and understand the institutions better suited to pursue such goals.

<p>Problem:</p><p>Which of Thailand’s four main sectors that nation brands compete including tourism, FDI, export promotion, and talent attraction that should be develop a main focus in developing a stronger Nation Brand for the country comparing to other four countries in South East Asia including Singapore, Malaysia, Indonesia, and the Philippines?</p><p>Purpose:</p><p>The purpose of this paper are 1) to study and analyze the current status of Thailand’s nation brand equity and 2) to examine the feasibility in each of Thailand’s four main sectors that nation brands compete including tourism, FDI, export promotion, and talent attraction by comparing to other four countries in ASEAN including Singapore, Malaysia, the Philippines, and Indonesia in order to generate recommendations for the country in developing a stronger nation branding strategy in the future.</p><p>Method:</p><p>In order to achieve our purpose, firstly, we chose ‘Asset-based Nation brand equity’ model to collect the information and perform analysis on the contribution of both nation internal and external assets towards nation brand equity. Secondly, ‘Nation brand internal analysis’ model was chosen in order to be a guideline for gathering data and performing analysis on Thailand’s nation brand capability in each of the 4 main sectors comparing to the other four countries. In addition, due to our research topic and limited time frame, we would rely on secondary sources as our main source of information with some guidance from our primary source. After the analysis had been performed, we had reached the conclusion and generated recommendation for our target group</p><p>Conclusion:</p><p>For the analysis of Nation brand equity, Thailand has equipped relatively strong internal assets both innate and nurtured as the country is rich with beautiful landscape and fascinating culture together with a strong support for the art from both governmental and private sectors. However, as for external assets, both disseminated and vicarious assets of Thailand still weakly contribute to the strength of the nation equity. Due to these reasons, we have recommended Thai governmental units to set up the organizations to improve the quality of disseminated asset and also start cooperation with private sector in order to come up with external portrayal in popular culture that can effective represent and enhance the country’s image.</p><p>As for the result of ‘Nation brand internal analysis’, Thailand has shown moderate to high capability in the Export Promotion sector which was the highest among the other 3 sectors. However, based on the data in the analysis part, there are still lots of things needed to be done both by Thai governmental units and private sector in order to boost the country’s nation brand capability to achieve competitive advantage in the international market in the long run. According to this point, we had listed some recommendations for the governmental units to use as a general guideline in obtaining a strong nation brand that could help the country become more competitive in the global market.</p>

Problem: Which of Thailand’s four main sectors that nation brands compete including tourism, FDI, export promotion, and talent attraction that should be develop a main focus in developing a stronger Nation Brand for the country comparing to other four countries in South East Asia including Singapore, Malaysia, Indonesia, and the Philippines? Purpose: The purpose of this paper are 1) to study and analyze the current status of Thailand’s nation brand equity and 2) to examine the feasibility in each of Thailand’s four main sectors that nation brands compete including tourism, FDI, export promotion, and talent attraction by comparing to other four countries in ASEAN including Singapore, Malaysia, the Philippines, and Indonesia in order to generate recommendations for the country in developing a stronger nation branding strategy in the future. Method: In order to achieve our purpose, firstly, we chose ‘Asset-based Nation brand equity’ model to collect the information and perform analysis on the contribution of both nation internal and external assets towards nation brand equity. Secondly, ‘Nation brand internal analysis’ model was chosen in order to be a guideline for gathering data and performing analysis on Thailand’s nation brand capability in each of the 4 main sectors comparing to the other four countries. In addition, due to our research topic and limited time frame, we would rely on secondary sources as our main source of information with some guidance from our primary source. After the analysis had been performed, we had reached the conclusion and generated recommendation for our target group Conclusion: For the analysis of Nation brand equity, Thailand has equipped relatively strong internal assets both innate and nurtured as the country is rich with beautiful landscape and fascinating culture together with a strong support for the art from both governmental and private sectors. However, as for external assets, both disseminated and vicarious assets of Thailand still weakly contribute to the strength of the nation equity. Due to these reasons, we have recommended Thai governmental units to set up the organizations to improve the quality of disseminated asset and also start cooperation with private sector in order to come up with external portrayal in popular culture that can effective represent and enhance the country’s image. As for the result of ‘Nation brand internal analysis’, Thailand has shown moderate to high capability in the Export Promotion sector which was the highest among the other 3 sectors. However, based on the data in the analysis part, there are still lots of things needed to be done both by Thai governmental units and private sector in order to boost the country’s nation brand capability to achieve competitive advantage in the international market in the long run. According to this point, we had listed some recommendations for the governmental units to use as a general guideline in obtaining a strong nation brand that could help the country become more competitive in the global market.

Le terme de « prix de transfert » désigne le prix des transactions conclues entre les filiales d’une même entreprise multinationale. La thèse traite, sous un angle essentiellement normatif, de la problématique de réglementation de ces prix, c'est-à-dire de la détermination du mode de partage optimal du profit d’un groupe entre ses filiales. La thèse s’attache tout d’abord à montrer l’effet de la réglementation des prix de transfert sur les décisions de production et d’investissement des entreprises, puis sur le bien-être mondial. Sur la base des résultats obtenus, les objectifs qu’un dictateur bienveillant international devrait assigner à ce type de réglementation sont ensuite établis. Ce double travail permet de tracer le contour d’un projet de réglementation optimale, fondé sur le concept d’équité inter-nations, et dont l’application conduirait à attribuer à chaque filiale sa valeur de Shapley dans un jeu préalablement défini. La thèse éclaire également le débat contemporain en proposant un protocole permettant de comparer le principe de pleine concurrence avec la méthode d’allocation forfaitaire. / The prices of the transactions set between subsidiaries of a multinational corporation are usually called « transfer prices ». The dissertation deals with the normative questions raised by the regulation of such prices, particularly the optimal way of distributing the profit of a multinational between its subsidiaries. The dissertation first shows how the transfer prices regulation can influence corporate production and investment decisions, thereby impacting worldwide welfare. Based upon these results, the objectives that an international benevolent dictator would pursue through such a regulation are then identified. This program allows for the sketching of an optimal transfer prices regulation, which relies strongly upon the inter-nation equity concept, and which application would grant each subsidiary its Shapley value in a certain game. The dissertation also makes a contribution to the current debate by proposing a protocol to compare the arm’s length principle with the formulary apportionment method.