The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce. In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce. The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.

<p>The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.</p><p>In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.</p><p>The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, <em>prima facie</em>, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.</p>

Univ., Diss--Genf, 2008.

This thesis advances our understanding of how ideas play a role in policy making by examining the processes and conditions that facilitate their international diffusion into domestic debates, their acceptance by policy actors, and the ways in which their acceptance alters policy processes and policy itself. Specifically, the thesis studies the impact of labour market policy ideas from the Organization for Economic Cooperation and Development (OECD) and its large-scale study on unemployment, the Jobs Study, in three OECD member states: Canada, Denmark and Sweden. This thesis shows that ideas play a number of roles: sometimes they are simply employed to help legitimize pre-determined policy positions; but sometimes a process of learning takes place, and new ideas change actors’ beliefs about what is and what ought to be, and as well their conception of their own interests and goals. Consistent with previous research, policy failure and uncertainty open actors up to the policy learning process and acceptance of new ideas. More than earlier studies, however, this thesis highlights the role of pre-existing beliefs. Accepting one new idea over another is largely determined by the values and beliefs actors bring to bear when judging new ideas; and thus, the cases show a pattern of acceptance for OECD ideas that largely follows along professional boundaries and/or ideological leanings. Moreover, pre-existing beliefs that are intertwined with an actor’s identity tend to be more resistant to change. As other ideational scholars argue, a change in individuals’ beliefs can alter both the policy process and policy itself. When acceptance of an idea is widespread, problems of collective action can be overcome. When beliefs are not as widely shared, their impact on policy depends on many factors. Fragmentation of power and accountability can create “veto players,” and previous policies can create constituencies of supporters, some of whom may resist change. However, during a policy paradigm change, a shift in authority over policy can alter the political landscape and whose ideas matter. Given all these variables, the impact that a belief in new ideas can have on policy is highly mediated, and policy reforms, therefore, may not resemble the ideas which triggered the acceptance of change in the first place. / Thesis (Ph.D, Political Studies) -- Queen's University, 2011-01-31 12:49:18.185

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.

Univ., Diss.--Bremen, 2002.

Abstract This thesis includes three separate empirical studies on economic demography and health economics. The first study explores the effect of alcohol consumption on divorce across 23 OECD countries during the period 1960–2010. We find strong evidence that alcohol consumption is a major socioeconomic factor which influences divorces in these countries. We find robust evidence on the relationship between alcohol consumption and divorce rates both in the short and long run. In addition, using worldwide survey data on values we explore whether the change in values with respect to marriage, and moral values can explain our findings. It is noteworthy, that alcohol consumption has a significant effect on divorces even after controlling for moral values. The second and third studies concentrate on the economics of suicide. In the second study, we explore the effects of unemployment on the well-being of the regional population with disaggregated suicide data across gender and age in Finland during 1991–2011. Our findings suggest that the increased job insecurity is associated with higher number of suicides than what is expected in good economic times. The effect is significant especially for the prime working-age (35–64 years old) male suicides. The second main contribution of this study is to relate the concept of social norm to unemployment. We show that in high unemployment areas the association between job loss and suicide mortality is not as severe as in low unemployment areas. An implication is that the burden of unemployment is reduced when it becomes socially more common and acceptable. The goal of the third study is to provide evidence on the effects of economic crises on suicides in 21 OECD countries over the period between 1970 and 2011. In conclusion, this study shows that over 60 000 suicides are attributable to the economic/financial crises since 1970. Two main findings emerged from the data. First, the impact of the most recent global financial crisis (2008) on suicides was not particularly stronger than that of the previous major economic/financial crises. Second, stock market crashes and banking crises are the most severe economic crises in terms of excess suicides when calculated on population-level data. / Tiivistelmä Tämä väitöskirja koostuu kolmesta empiirisestä tutkimuksesta. Tutkimukset keskittyvät väestötason kysymyksiin avioerojen määrään vaikuttavien sosioekonomisten tekijöiden, sekä makrotaloudellisten tekijöiden ja itsemurhien välisen yhteyden näkökulmasta. Ensimmäisessä tutkimuksessa tarkastellaan alkoholin kulutuksen vaikutusta avioerojen määrään 23 OECD-maassa vuosina 1960–2010. Tutkimuksessa havaitaan alkoholin kulutuksen olevan yksi merkittävimmistä avioeroihin vaikuttavista sosioekonomisista tekijöistä sekä lyhyellä että pitkällä aikavälillä tarkasteltuna. Tutkimuksen mukaan alkoholin kulutuksella näyttäisi olevan vaikutusta avioerojen lukumäärään myös silloin, kun moraaliarvoissa tapahtuneet muutokset on huomioitu. Toinen ja kolmas tutkimus keskittyvät itsemurhien taloustieteeseen. Toisessa tutkimuksessa tarkastellaan työttömyyden vaikutuksia hyvinvointiin. Aineistona käytetään maakuntatason sukupuoli- ja ikäryhmäjaoteltua aineistoa itsemurhakuolleisuudesta Suomessa vuosina 1991–2011. Tutkimuksen mukaan kasvava epävarmuus työpaikan pysyvyydestä voi johtaa korkeampiin itsemurhalukuihin kuin mitä olisi odotettavissa parempina taloudellisina aikoina. Tämä tulos näyttäytyy erityisesti työikäisten miesten keskuudessa. Toinen tutkimuksen päätuloksista liittyy sosiaalisten normien näkymiseen siinä, miten työttömyys vaikuttaa itsemurhakuolleisuuteen. Tulokset osoittavat, että korkeamman työttömyyden alueilla työn menettämisen ja itsemurhakuolleisuuden välinen yhteys ei ole niin voimakas kuin matalamman työttömyyden alueilla. Sosiaalisten normien vaikutus näyttäisi suojaavan ihmisiä itsemurhakuolleisuudelta niissä tapauksissa, jolloin työttömyys on yleisempää. Kolmas tutkimus tarjoaa tietoa talouskriisien vaikutuksista itsemurhiin 21 OECD-maassa vuosina 1970–2011. Tutkimuksen mukaan yli 60 tuhannen itsemurhan voidaan katsoa olevan yhteydessä talouskriiseihin vuodesta 1970 lähtien. Löydökset osoittavat, etteivät viimeisimmän globaalin finassikriisin vaikutukset itsemurhakuolleisuuteen poikenneet merkittävästi aikaisempiin laajoihin kriiseihin verrattuna. Lisäksi pankki- ja osakemarkkinakriiseillä näyttäisi olevan muita talouskriisejä vakavammat vaikutukset itsemurhakuolleisuuteen väestötasolla tarkasteltuna.

The diploma thesis deals with the problems of time threshold permanent establishment, i.e. service permanent establishment and permanent establishment from construction site. The main goal of thesis is to propose measures that could solve unclear tax aspects of constitution of time threshold permanent establishment in the Czech Republic. In the theoretical part of thesis is defined the term of "permanent estab-lishment" in Czech law on income tax, in article 5 of OECD Model tax convention and in Commentary on Article 5 of OECD Model tax convention. In the practical part of thesis is made the analysis of Article 5 of conventions for avoidance of double taxation, the analysis of practice of courts and the stance of Czech tax administrator on these problems. In the end of practical part are proposed measures that could solve unclear problems of time threshold permanent establishment.

In the theoretical part I tried describe most basic terms of the law of public procurement, because of easier understanding of this topic. In this part I also tried assess the condition of transparency of public procurement in Czech Republic. Then I desribed the basic principles, which relating to standards of transparency of public procurement. These principles were defined by the OECD. I also tried to explatin, how European legislation solves the issue of transparency in public procurement. In the practical part, I focused on several practical examples related to non-transparent public procurement, where are seen various shortcomings in the process of public procurement. In one of the other chapter of thesis is shown a short statistical overview about public procurement in Czech Republic and also overview about public availability of informations related to public procurement in selected OECD countries. In this part I made a short comparison of legal measures in Czech Republic with the principles of transparency of public procurement, which are defined by the OECD. I also tried suggest possible effective solutions to improve the current situation.

This thesis´ aim is to analyse the extension of the fuctionally separate entity approach  (FSEA) used in order to attribute a proper amount of profit to banks´ permanet establishment (PE) and the related implication in the authorised OECD approach (AOA). From a general perspective in fact, under the FSEA a PE is treated as being a separate entity from the head office, functions, assets, risks and funding shall be attributed as it was a separate legal entity. However, beyond the previous statement some general limitation of the FSEA and the particular nature of bank (and in general financial institutions) require a further reflection. Practically speaking: how far is the extension of this functional separate entity approach? Is it treatable as a complete separate company by itself? If not, how far is from the economic reality of the company? After a fisrt descriptive part, the author analysis the hybrid nature of the FSEA: acoording with his view traces of single entity approach are founded. However the hybrid nature of the FSEA is not per se a limitation but shall be considered as strength: the OECD´s approach grants a certain degree of flexibility and ability to adapt based on the context that on the other hand would have let the FSEA and the AOA be even more complicate.