No English Abstract.

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This study empirically investigates the hypothesis of causality between financial development and economic growth in seven Middle East and North African countries from a time series perspective. I use ordinary least squares and vector auto regression estimations to infer Granger Causality, after controlling for a set of nonfinancial variables. Results show evidence of unidirectional and bidirectional causality between financial development and economic growth in four cases, no causality in two cases, and no significant relation between financial development and economic growth in one case. The significance of the relations varies on case-specific basis. I also control for three indices of civil liberties, economic and political freedom, and find significant evidence of an impact on GDP in three out of seven countries.

<p>Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.</p><p>The main reason for why economic double taxation is not put right is the competent authorities’ inability to reach a suitable solution for the dispute. This is essentially because the lack of time limit for the procedure and the lack of obligation for the authorities to reach a solution on the issue. These weaknesses should be attended to, if the procedure shall have a larger effect in the future.</p><p>Since it is not appropriate to introduce cogent rules for the competent authorities to solve the dispute between themselves other alternatives should be considered, as international arbitration procedure and an international tax court. Although an international tax court probably would be the most effective alternative in order to eliminate economic double taxation, the situation in the area of international taxation requires that the alternative concerning an international arbitration procedure initially should be considered.</p>

No description available.

Thesis (M.Comm.(Communication Management))--University of Pretoria, 2003. / Includes bibliographical references.

Inaug.-diss.--Erlangen. / Lebenslauf. "Literaturverzeichnis": p. 93-98.

Thesis (Ph. D.)--University of Texas at Austin, 1999. / Vita. Includes bibliographical references (leaves 169-176). Available also in a digital version from Dissertation Abstracts.

Thesis (M.A.)--Eastern Illinois University, 2001. / Includes bibliographical references (leaves 46-47).

Thesis (Ph. D.)--University of Chicago, Dept. of Economics, August 2001. / Includes bibliographical references. Also available on the Internet.