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BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter. Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande. Därmed ska BEPS action 8 se till att bolag inte kompenseras endast på grund av att de är den legala ägaren av immateriella tillgångar. Transaktioner innehållande immateriella tillgångar ska prissättas med den metod som ger det mest tillförlitliga priset. Vid sidan av de traditionella prissättningsmetoderna medger OECD i rapporten, användandet av alternativa prissättningsmetoder baserade på exempelvis ekonomiska beräkningar. Uppsatsförfattarna anser att det trots uttalade problem finns förutsättningar att uppnå uppsatta mål. Detta på grund av ökade möjligheter till vinstallokeringar baserade på bidragande till värdeskapande. Den kritik som uppsatsförfattarna presenterar baseras på en risk för en ökad börda och osäkerhet för koncerner då bedömningarna vad som krävs för att skapa värde, är subjektiv och även på grund av den osäkerhet som uppstår vid tillämpningen av alternativa prissättningsmetoder. / BEPS is an OECD project, initiated by G20. The purpose of the project is to prevent base erosion and profit shifting through tax structures where profits are shifted to low tax jurisdiction. More specifically this thesis addresses BEPS action 8 and its work on transfer pricing aspects of intangibles. The purpose of this thesis is to investigate if the prerequisites exist to achieve the stated goals within action 8 and also to investigate problems that can affect the achievements. The goals of OECD with action 8 are ensure that transfer pricing of intangibles is not used to separate taxable income from the value creation activities. To achieve this OECD wants to ensure that the performance of functions, the use of assets and risk-taking is compensated since this is deemed to create value. Therefore OECD sets out to ensure that companies are not compensated only because of the fact that they are the legal owner of an intangible asset. Transactions with intangible assets shall be priced with the transfer pricing method that results in the most reliable arm’s length price. In addition to the traditional transfer pricing methods OECD states that alternative methods can be used if they result in the most reliable arm’s length price. The authors of this thesis consider that prerequisites exist to achieve the stated goals within BEPS action 8. This is primarily based on increased possibilities to ensure that profit allocations are made based on value creation. The criticism that the authors presents is based on the risk of increased burdens and an increased insecurity for MNEs since the assessments regarding what MNEs need to create value is subjective. Criticism is also based on the insecurity that arises when the alternative transfer pricing methods are used.

The aim of this thesis is to understand the diffusion process of Swedish life insurance during the period c. 1830-1950, with the specific aim to understand financial modernization and social mobilization as reflected in the diffusion of life insurance to less well-to-do classes and women. In contrast to British and American experiences, the results of this thesis show that the rural classes played an important role in the diffusion of Swedish life insurance. The thesis shows that demand-side factors such as income and urbanisation cannot fully explain this diffusion of life insurance, and why additionally, non-quantitative factors need to be addressed. It is shown how cultural preferences assist in understanding the development of industrial life insurance in different countries. It is also stressed that women, in their capacity as policyholders, beneficiaries of life policies, as dependents, and their limited property rights, constituted the conditions under which the life insurance industry had to adjust and operate. In sum, female policyholders, cultural representations of women and legal constraints on women, constituted an important subset of the 'rules of the game' for the life insurance industry. Important results of the thesis are that female policyholders constituted a large part of the policyholders in the largest industrial life insurance company already in the early twentieth century. It is furthermore shown that life insurance representatives were members in organizations of the women's movement and that they acted for married women's property rights in parliament. It is also argued that different notions of 'a good death', as reflected in funeral practices, contributed to different developments of private and public insurance in Sweden and the United States. By widening the concept of 'business' and recognizing the cultural and social contexts under which the industry operated, this thesis highlights the interaction between business and social change. / "Den enskildes risk och det gemensamma åtagandet" Jan Wallanders och Tom Hedelius Stiftelse Tore Browaldhs stiftelse

Combiner le respect du milieu et le bien-être des personnes qui vivent de l’exploitation des ressources naturelles en Amazonie est une préoccupation qui est appelée à transformer les politiques d’exploitation du territoire. Je montre dans cette étude que les gains du développement économique, la protection de l’environnement et l’amélioration du niveau de vie des populations locales sont des objectifs compatibles. Toutefois, des tensions entre les trois piliers du développement durable subsistent et nécessitent une forme de négociation pour arriver à un équilibre des coûts et bénéfices du développement. En Amazonie, cette négociation prend la forme d’un encadrement du développement par les législations gouvernementales. Ces lois clarifient les droits de propriété et établissent un système de gestion de l’exploitation des ressources forestières tant sur les terres publiques que sur les terres privées. En analysant deux cas d’exploitation de ressources issues de la forêt, soit le bois d’œuvre et la baie d’açaí, j’explique les raisons pour lesquelles les populations locales vivant de l’exploitation des diverses ressources forestières sont peu intégrées dans le processus de développement. La régulation publique s’appliquant à l’exploitation du bois tend à criminaliser les activités pratiquées par les populations locales sans apporter d’alternative autre que les plans de gestion forestière. Dans le cas de la baie d’açaí, la coexistence de la culture et de la cueillette comme systèmes de production permet aux populations locales de continuer leurs activités traditionnelles et une répartition des coûts et bénéfices du développement plus équitable entre les acteurs. / Combining respect of the environment and the well-being of people living from natural resource exploitation in the Amazon is a concern meant to transform the politics of territorial exploitation. In this study, I show that the gains of economic development, the protection of the environment and the improvement of the quality of life of local populations are compatible objectives. However, tensions remain between the three pillars of sustainable development and there is a need for negotiation in order to reach equilibrium of costs and benefits of such development. In the Amazon, this negotiation process takes the form of a framework of development through government legislation. These laws clarify property rights and establish a management system of forest resources exploitation on public and private lands. By analysing two cases of forest resources exploitation, logging and acai berry extraction, I explain the reasons why local populations, whose main source of revenue is forest resources exploitation, are little integrated in the development process. Public regulations applied to logging tend to criminalize activities practiced by local populations without providing other alternatives to forest management plan compliance. In the acai berry case, the coexistence of culture and extractive (harvesting) systems of production allows local populations to carry on with their traditional activities and the distribution of costs and benefits of development tends to be more equitable between the actors.

This thesis aims at answering two questions under the topic of Harmonisation of Industrial Property Rights Protection Procedures in the European Union. The questions researched are: &ldquo / What are the current systems of Industrial Property Rights protection in the world, in the European Union and Turkey?&rdquo / and &ldquo / Is there a way for Turkey to be included within the EU Industrial Property protection system in the future while still being under the relation of Customs Union?&rdquo / . To answer these questions current systems of Industrial Property Rights protection in the world, in European Union and Turkey is briefly analyzed and following this analysis, a proposal for a closer cooperation in Industrial Property protection system of Turkey with the European Union is given backed up with a comparison of statistical data of EU, Turkey and candidate countries.

本論文由都市政權理論觀點切入，並連結台灣政治經濟環境及結構變遷過程，探討都市更新權利變換制度建置之政治經濟背景、實際執行狀況及面臨的課題。由於推動更新的最大的困難仍在於取得更新地區內土地及合法建築物所有權人之同意，因此都市更新條例規定強制參與更新之權利變換制度，以多數決的同意門檻並透過鑑價方式查估更新地區內各權利人之權利價值後，循法定程序據以執行更新。經研究發現權利變換制度的設計係賦予實施者具有關鍵的決定權，以作為協調的中介機制，進而調合各方利益及衝突。結論並指出由於權利變換制度係將價值分配予以檯面化，因此各權利人間對於價值的認知差異及利益的分配產生之爭議，仍造成該制度在法令及實際執行上的困難。因此，尚需仰賴政府適時挹注公有土地資源，以促使更新順利推動。嗣後並據以提出對於都市更新權利變換制度的後續執行方向之建議。 / In this research, I approach the subject from an urban regime perspective and connect it with the transition process in the political and economic environment and structure.Then, I examine the political and economic background, the actual implementation and the issues faced in the establishment of a property rights exchange system during urban renewal. The most difficult part in promoting redevelopment is to obtain the agreement from the owners of the land and of legally built structures on the areas slated for redevelopment, thus the regulations for urban renewal provide for forced participation in the property rights exchange system, with the threshold for agreement fixed at a majority rule and the value of the rights for each right-holder in the redeveloped area determined by appraisal; legal procedures are then used to implement the redevelopment. This study reveals that the property rights exchange system as it is designed endows those implementing it with crucial decision powers as an intermediary system for mediation and then for harmonizing the interests of each side and preventing conflicts. The conclusion shows that the open nature of the value distribution in the property rights exchange system leads to controversies due to the perceived differences and benefits in the apportioned value to each right-holder, creating legal and practical difficulties in the implementation of this system. Thus it is dependent on the government allotting enough funding at the necessary time for public land resources so that the renewal project can process smoothly. Finally, I offer some suggestions on the direction for the follow-up to the implementation of a property rights exchange system during urban renewal.

Diss. Stockholm : Handelshögskolan, 2006 S. 5-11: introduction and summary, s. 15-99: 3 papers

Humboldt-Univ., Diss.--Berlin, 2004.

Made available in DSpace on 2016-06-02T20:39:10Z (GMT). No. of bitstreams: 1 1938.pdf: 3986372 bytes, checksum: 48c2d4899bb71a816ebddf58562a54bf (MD5) Previous issue date: 2008-03-13 / Universidade Federal de Minas Gerais / The Research and Development (R&D) in ethnopharmacology and etnobiology fields, guided by the therapeutic information obtained with local communities and indigenous people, holders of traditional knowledge, produces social conflicts and social disputes. Firstly, it is a paradoxical scientific activity since the modern scientific discovery in ethnopharmacology is produced by a non-scientific knowledge. This controversial research strategy intends to produce a socially legitimized knowledge through a process of epistemic standardization. Secondly, although the use of traditional knowledge is a typical activity, to access it and to use it requires the signature of a contract for the equitable sharing of benefits as well as the signature of a term of prior consent access. These two juridical requirements are at the same time a new ethical parameter in scientific research and a barrier to the autonomy of the scientific field. Therefore, through the politic action scientists and researches seeks new social strategies to recovery the autonomy of the scientific field in ethnopharmacology and ethnobiology areas. Thus, this sociological research analyzes the internal conflicts between scientists in the scientific field through the examination of the social controversies in the use of two distinct research models, the vertical and the horizontal research models, as well as the examination of the external social disputes of the scientific activity, specially the politic action of scientists concerning to the autonomy question. In this research, the question of access, use and equitable sharing of benefits in R&D processes emerges as an interesting strategy used by scientists to legitimate the appropriation of the traditional knowledge. As non-knowledge, the traditional knowledge is transformed by the modern commercial science in generic information without significance. At the same time, this traditional generic information would be liable to be manipulated and appropriated by pharmaceutical multinationals trough the application of intellectual property rights. Finally, the appropriation of the traditional communities claim intends to legitimate socially the controversial scientific activity of ethnopharmacologists, ethnobiologists and pharmaceutical industries. / A pesquisa e desenvolvimento (P&D) nas áreas de etnofarmacologia e etnobiologia, guiada por informações terapêuticas levantadas junto as comunidades locais e indígenas, detentoras do conhecimento tradicional, acarreta uma série de disputas e conflitos sociais. Em primeiro lugar, trata-se de uma atividade científica paradoxal, pois a descoberta científica moderna é produzida a partir de um conhecimento nãocientífico. Esta controversa atividade de pesquisa busca um conhecimento socialmente legitimado através de um processo de padronização epistêmica. Em segundo lugar, embora o emprego de conhecimento tradicional seja uma atividade usual, acessá-lo e utilizá-lo requerem a assinatura de um contrato para a divisão justa e eqüitativa de benefícios e do termo de consentimento livre e esclarecido. Estes dois pré-requisitos jurídicos são, ao mesmo tempo, um novo parâmetro ético na pesquisa científica e uma barreira para a autonomia do campo científico. Neste universo, através da ação política, cientistas e pesquisadores buscam novas estratégias para recuperar a autonomia perdida do campo científico nas áreas de etnofarmacologia e etnobiologia. Assim, esta pesquisa sociológica analisa os conflitos internos entre cientistas no interior do campo científico através do exame das controvérsias sociais no uso de dois modelos distintos de pesquisa, o modelo vertical e o modelo horizontal de pesquisa, bem como examina as disputas sociais externas à atividade científica, especialmente a ação política de cientistas sobre a questão da autonomia. Nesta pesquisa, a questão do acesso, do uso e da repartição justa e eqüitativa de benefícios nos processos de P&D emerge como uma interessante estratégia utilizada por cientistas para legitimar a apropriação do conhecimento tradicional. Como um não-conhecimento, o conhecimento tradicional é transformado pela moderna ciência comercial em uma informação genérica sem significado. Ao mesmo tempo, esta informação tradicional genérica seria passível de ser manipulada e apropriada por multinacionais farmacêuticas através da aplicação de direitos de propriedade intelectual. Finalmente, a apropriação das reivindicações de comunidades tradicionais objetiva legitimar socialmente a controversa atividade científica de etnofarmacólogos, etnobiólogos e indústrias farmacêuticas.

Dans le Cloud, peu de travaux traitent de l’analyse de l’usage réel et dynamique des logiciels consommés afin de déterminer les coûts réels engendrés et le respect des droits acquis auprès des fournisseurs de ces ressources. L’émergence de la pratique du Software Asset Management (SAM) traduit pourtant la préoccupation grandissante des industriels et des ‘Telcos’ (Entreprises de télécommunications) face à la complexité des modèles de licences dans des environnements virtualisés qui bouleversent nos usages de logiciel.La réponse des éditeurs de logiciel est souvent une incitation à ne plus suivre la consommation de licences, par le biais de contrats onéreux de consommation illimitée, rendant impossible une politique de maîtrise des coûts. Pour les utilisateurs finaux comme pour les fournisseurs de services cloud, il devient impératif de maîtriser et d’optimiser le déploiement des licences dans le Cloud.L’objectif devient celui de maitriser les besoins logiciels, au plus proche du temps réel, puis de générer des scénarii d’optimisation basés sur l’évolution de la consommation en modélisant les coûts réels afférents. Cela représente un levier de gains considérables pour tous les acteurs du cycle de vie du logiciel.Le contexte d’étude couvre l’ensemble du scope du Cloud (applications, plateformes, infrastructures et réseaux). Les travaux présentés ici s’attache à reconstituer tout le cycle de vie du logiciel, de l’achat jusqu’à la désinstallation, en intégrant les contraintes liées à sa nature ou à son usage. Nous proposons de résoudre le verrou majeur de l’identification du logiciel et de ses droits d’usage par la création et le suivi d’un tag.Nous proposons également une modélisation innovante s’appuyant sur une base de données graphe qui permet d’intégrer l’instantanéité des changements de configuration, de prendre en compte les différentes responsabilités impliquées par les niveaux de services offerts, tout en offrant la souplesse nécessaire pour supporter à la fois des modèles de licence classiques, ou à l’usage.Deux cas d’usages seront envisagés pour juger de la pertinence des modèles proposés : la gestion des licences dans un contexte de Plateforme as a Service (PaaS) et dans un cas de virtualisation de réseau (NFV). / Bout Cloud, only few works deals with dynamic and real usage analyse of deployed software in order to determine the true related costs, and licensing compliance with acquired rights from the software editors.However, the emergence of Software Asset Management (SAM) shows the growing concerns of the industry and carriers facing the licensing model complexity especially in virtualized environments where the software usage is disrupted.Editor’s answer consists in proposing to stop following this consumption via very expensive illimited-usage contracts. It makes impossible implementation of true cost management policies. For final users like for cloud service providers, it is crucial to manage and optimize license deployment in cloud environments.The aim is first to control Software need, as close as possible to real time, then to generate optimization scenario based on consumption evolution by cost modelization.It represents a valuable saving leverage and may let spring up new licensing model, more profitable for each software lifecycle’s stakeholders.Usage context covers all scope of Cloud (application, infrastructure and network). Our works propose to rebuild the Software life-cycle, from procurement to deinstallation, encompassing the constraints of it nature and usages. We propose to solve software identification issue by creation and monitoring of tags.Additionally, we propose an innovative modeling based on a graph database which allows instant integration of configuration changes, to take into account the different level of responsibility induced by the different level of granted services. It offers enough flexibility to handle classical licensing models as use-based model which are often more attractive for cloud-users.Two use-cases will be developed to evaluate our models ‘efficiency : the software licensing management in PaaS (Plateform as a Service) context and in NFV environments (Network Function Virtualization).