A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (Taxation). Johannesburg, 2015 / Tax treaties have a developed language of their own within the field of international law. They may include terms that are unknown in particular jurisdictions of domestic law or therein defined differently. Because the language of tax treaties and domestic law differ from each other, the definitions of certain terms and income type under a tax treaty and under different states’ domestic law are not necessary identical. Despite these differences, tax treaty definitions must be used for tax treaty classification purposes, and domestic law definitions must be used for domestic law classification purposes. The tax definition determines the type of the income for tax treaty purposes even though the income would qualify under another income category under the treaty states’ domestic law. Similarly, the domestic tax law definition determines the type of income for domestic law purposes (Helminen 2010). In most instances the treaty definitions of the various types of income refer back to domestic tax law, and where the domestic tax law definition deviates between the two treaty countries, this may lead to the application by these countries of different articles of the treaty. If this is caused by the application of the domestic law, this is referred to as a conflict of qualification in the Commentaries to the OECD Model Tax Convention. In general a conflict of qualification refers to a situation where identical facts are treated differently for tax purposes in different countries. Such a conflict may either concern the subject or the object of taxation. Key words: Tax treaties, OECD MTC, Double Tax Agreements, double taxation, conflicts of qualification, hybrid entities, partnerships, fiscally transparent, domestic law, Mutual Agreement Procedures, permanent establishment.

Vi lever i en värld där globaliseringen numera är ett faktum och internationell handel är vanligt förekommande även för privatpersoner. Staterna förändras och ekonomierna utvecklassamtidigt som det är blir vanligare för bolag att bedriva verksamheter i flera olika länder. I kontrast till detta har inte alltid nationella och internationella skatteregleringar hängt med i utvecklingen. Resultatet av detta har varit förekomst av aggressiv skatteplanering samt juridiskdubbelbeskattning. För att motverka detta upprättade man bland annat ett modellavtal redan år 1963 i syfte till att bland annat motverka just juridisk dubbelbeskattning. OECD:s modellavtal är till sitt omfång stor med 32 artiklar och tillhörande kommentarer. Tillsammans med 2 kap. 29 § Inkomstskattelagen och artikel 5 i OECD:s modellavtal blir begreppet fast driftställe aktuellt. Begreppet tar sikte på när utländska bolag bedriver näringsverksamhet i Sverige varför verksamheten under vissa omständigheter betraktas som fast driftställe. Resultatet av detta är att det utländska bolaget kan likställas med ett inhemskt bolag, alltså gäller det svenska beskattningsanspråket på det utländska bolaget. Uppställda rekvisit som måste uppfyllas enligt svensk intern internationell reglering för fast driftställe är huvudregeln om kravet på ”en stadigvarande plats affärsverksamhet från vilken affärsverksamheten helt eller delvis bedrivs” med flera delrekvisit. Angiven bestämmelse har sin grund i artikel 5 i OECD:s modellavtal. Några, i vissa sammanhang betydande, skillnader existerar dock. I anslutning till bestämmelsen om fast driftställe stipuleras det i modellavtalets femte artikel, punkt fyra en rad olika verksamheter som utgör undantag från huvudregeln om fastdriftställe. Den gemensamma utgångspunkten för dessa verksamheter är att fast driftställe inte föreligger även om verksamheterna bedrivs från en stadigvarande plats för affärsverksamheten i Sverige. Dessa verksamheter kallas för förberedande eller biträdande art. Modellavtalet har haft ett starkt inflytande i slutandet av olika skatteavtal mellan Sverige och andra stater. Källvärdet av modellavtalet är därför högt då den är till hjälp vid tolkning och tillämpning av skatteavtal eller i tvister, detta trots att modellavtalet ej är formellt bindande. Tillsammans med den interna internationella regleringen om fast driftställe enligt 2 kap. 29 § IL samt artikel 5 i OECD:s modellavtal och dess kommentarer har tidigare situation om juridisk dubbelbeskattning samt aggressiv skatteplanering motverkats. Rättsläget om vilka omständigheter som krävs för att ett utländskt bolag anses som fast driftställe har tydliggjorts i och med angivna bestämmelser.

This study examines the determinants of inward foreign direct investment to OECD countries. The focus is on horizontal FDI. The purpose of the research is to contribute to the ongoing research, and adding value. This is done by using a dynamic perspective of time, and controlling for country-specific characteristics. The thesis uses panel data covering all 36 OECD countries over a 23 year long time period, 1995-2017. Three regressions have been done using a linear fixed effects model, as well as four addition regressions testing the robustness of the results. Earlier studies have received spread results, as have this study. It found market size, economic stability, trade openness, and currency value as significant determinants of the inward flow of FDI to OECD countries.

Partindo de acontecimentos recentes que evidenciam o aparecimento do tema da felicidade em pronunciamentos governamentais, em eventos de organizações internacionais, na assinatura de declarações, entre outros, esta pesquisa procura rastrear atuações que teriam contribuído para essa ascensão política da temática referida. Realizando uma reconstituição histórica relativa à produção de pesquisas sobre bem-estar subjetivo, constatou-se o papel decisivo exercido pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE) no sentido de promover maneiras de conceber e mensurar o progresso que vão além da consideração do PIB (Produto Interno Bruto). Examinando os Fóruns Mundiais realizados pela OCDE nos últimos anos, foi possível identificar ocasiões decisivas para de incentivo à utilização de dados de pesquisas sobre bem-estar subjetivo por parte dos governos. A partir da perspectiva oferecida pela literatura sobre comunidades epistêmicas, a presente dissertação traz elementos para a compreensão da valorização do discurso científico no cenário político contemporâneo. / Considering the recent emergence of the theme of happiness, highlighted in governmental discourse, in congresses organized by international organizations, or in recently signed statements, among similar events, this research tries to track the actions that may have contributed to the political rise of the subject mentioned. Undertaking a historical reconstitution of the production of research on subjective well-being, we found that the decisive role was played by the Organization for Economic Cooperation and Development (OECD), who tried to promote alternative ways of conceiving and measuring progress beyond the sole consideration of GDP (Gross Domestic Product). By analyzing the Global Forums organized by the OECD in recent years, it was possible to identify crucial occasions on which the use of research data on subjective well-being by governments was enhanced. From the perspective offered by the literature about epistemic communities, this thesis brings elements which help understanding the value of scientific discourse in the contemporary political scenario.

O teste de frequência de micronúcleos (FMN) in vitro é uma das metodologias de escolha no desenvolvimento de testes de segurança toxicológica. Para o seu desenvolvimento no trabalho foram realizadas modificações da técnica convencional, relativas ao substrato de cultivo das células e à sua coloração. As culturas celulares foram desenvolvidas diretamente nas lâminas e a coloração foi realizada com laranja de acridina (AO) ao invés da coloração segundo Giemsa. Foram utilizados controles positivos com potenciais clastogênico (mitomicina C, benzo[a]pireno) e aneugênico (colchicina), recomendados pela OCDE (Organização para Cooperação e Desenvolvimento Econômico). Como moléculas-teste, foram utilizados compostos cuja associação a isótopos radioativos compõem radiofármacos produzidos pelo IPEN. DOTATATO e Ubiquicidina foram testados em diferentes concentrações proporcionais às concentrações máximas utilizadas em pacientes adultos. Para tanto, foram realizadas diluições correspondentes às concentrações 0,1X, 1X e 10X e culturas de células CHO-KI foram expostas a estas concentrações para ensaios de citotoxicidade e FMN. Nenhuma das concentrações induziu citotoxicidade significativa. Para análise de FMN, foram contabilizadas todas as células mononucleadas e multinucleadas até atingir a contagem de 1000 células binucleadas, com ou sem micronúcleos. Desta maneira foi possível analisar a frequência de micronúcleos e o índice de proliferação (CBPI). As concentrações dos fármacos em teste (0,1X, 1X e 10X) não induziram agressão às células. Nenhuma das concentrações revelou citotoxicidade ou genotoxicidade, ou ainda qualquer alteração no ciclo celular em comparação aos controles, comprovando sua segurança conforme os parâmetros exigidos pelas normas internacionais. Os resultados mostraram também uma boa concordância entre a comparação das leituras realizadas por analistas independentes, com pequenas discrepâncias discutíveis, e boa correlação com resultados obtidos com a coloração convencional. Desta maneira as modificações realizadas na técnica de FMN mostraram potencial para cumprir todos os quesitos como teste pré-clínico. / The in vitro micronucleus frequency test (FMN) is one method of choice in the development of toxicological safety tests. For its development, this work carried out modifications of the conventional technique regarding the cultivation substrate of the cells and staining for microscopy evaluation. The cell cultures were grown directly on slides, and staining was performed with acridine orange (AO) instead of the classical Giemsa staining. Positive controls were used for potential clastogenic (mitomycin C, benzo [a] pyrene) and aneugenic (colchicine) effects, recommended by the OECD (Organization for Economic Cooperation and Development). As test molecules, compounds were used whose association with radioactive isotopes make up radiopharmaceuticals produced by IPEN. DOTATATE and Ubiquicidine were tested at different concentrations proportional to the maximum concentrations used in adult patients. Therefore, corresponding to the concentrations dilutions were performed 0.1X, 1X and 10X cultures and CHO-KI cells were exposed to these concentrations for cytotoxicity assays and FMN. None of the concentrations induced significant cytotoxicity. For FMN analysis, it was recorded every mononuclear cells and multinucleated up to 1000 counts binucleated cells with or without micronuclei. In this way it was possible to analyze the frequency of micronuclei and the proliferation index (CBPI). The concentrations of the test drug (0.1X, 1X and 10X) did not induce aggression to cells. None of the concentrations showed cytotoxicity and genotoxicity, or any changes in cell cycle compared to controls, demonstrating their safety according to the parameters required by international standards. The results also showed good agreement between the comparison of readings by independent analysts, with minor discrepancies debatable, and good correlation comparing to classical staining technique. Thus the changes made in FMN technique showed potential to fulfill all requirements as preclinical test.

Partindo de acontecimentos recentes que evidenciam o aparecimento do tema da felicidade em pronunciamentos governamentais, em eventos de organizações internacionais, na assinatura de declarações, entre outros, esta pesquisa procura rastrear atuações que teriam contribuído para essa ascensão política da temática referida. Realizando uma reconstituição histórica relativa à produção de pesquisas sobre bem-estar subjetivo, constatou-se o papel decisivo exercido pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE) no sentido de promover maneiras de conceber e mensurar o progresso que vão além da consideração do PIB (Produto Interno Bruto). Examinando os Fóruns Mundiais realizados pela OCDE nos últimos anos, foi possível identificar ocasiões decisivas para de incentivo à utilização de dados de pesquisas sobre bem-estar subjetivo por parte dos governos. A partir da perspectiva oferecida pela literatura sobre comunidades epistêmicas, a presente dissertação traz elementos para a compreensão da valorização do discurso científico no cenário político contemporâneo. / Considering the recent emergence of the theme of happiness, highlighted in governmental discourse, in congresses organized by international organizations, or in recently signed statements, among similar events, this research tries to track the actions that may have contributed to the political rise of the subject mentioned. Undertaking a historical reconstitution of the production of research on subjective well-being, we found that the decisive role was played by the Organization for Economic Cooperation and Development (OECD), who tried to promote alternative ways of conceiving and measuring progress beyond the sole consideration of GDP (Gross Domestic Product). By analyzing the Global Forums organized by the OECD in recent years, it was possible to identify crucial occasions on which the use of research data on subjective well-being by governments was enhanced. From the perspective offered by the literature about epistemic communities, this thesis brings elements which help understanding the value of scientific discourse in the contemporary political scenario.

Práce se zabývá zhodnocením dostupnosti zdravotní péče ve vztahu k nákladům na zdravotní péči v zemích OECD. Práce zahrnuje vymezení pojmu dostupnost zdravotní péče, její jednotlivé dimenze a faktory, které dostupnost zdravotní péče ovlivňují. Pro zhodnocení dostupnosti zdravotní péče jsou vybrána čtyři kritéria, která jsou následně porovnávána s celkovými, veřejnými a soukromými výdaji na zdravotní péči. Pro účely této analýzy je využito metody jednoduché regresní analýzy. Na závěr je uvedeno zhodnocení výsledků regresní analýzy a jejich interpretace.

The aim of the thesis is to approach the issues of transfer pricing, both in terms of legislation, and especially from the perspective of maker of Transfer pricing Documentation and from a practical point of view to analyze the most often transaction between related parties. The thesis is divided into four parts. The first part deals with transfer pricing legislation and provides a general overview of publicity available documents and legal regulation related to transfer pricing issues in the Czech Republic. The second part deals with general and practical look at the Documentation that is used as evidence of transfer prices for tax control. The third part describes transfer pricing methods in detail, which are recommended by OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration. The last part analyzes the most often transactions between related parties and provides particular examples from practice experience.

My diploma thesis offers a complex summary of export promotion in the Czech Republic. The main focus is on the Czech proexport policy, the products and services of Czech Export Agencies and it also describes the most important institutions. At the end current problems which need to be dealt are pointed out.

Ng, Shou Zhong. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2007. / Includes bibliographical references (leaves 71-77). / Abstracts in English and Chinese. / ABSTRACT --- p.ii / ACKNOWLEDGEMENTS --- p.iv / LIST OF ILLUSTRATIONS --- p.vii / LIST OF TABLES --- p.viii / Chapter 1 --- INTRODUCTION --- p.1 / Chapter 1.1 --- MOTIVATIONS / Chapter 1.2 --- OBJECTIVES / Chapter 2 --- LITERATURE REVIEW --- p.12 / Chapter 3 --- DATA DESCRIPTION --- p.22 / Chapter 4 --- METHODOLOGY --- p.25 / Chapter 4.1 --- Cross-Section Dispersion of Per Capita Real Income / Chapter 4.2 --- Stochastic Convergence of the 17 OECD Countries / Chapter 4.3 --- Time-Varying Parameters Model on Convergence / Chapter 4.4 --- Unobserved Components Structural Time Series Models on Converging Economy / Chapter 5 --- ESTIMATION RESULTS --- p.40 / Chapter 5.1 --- Cross-Section Dispersion of Per Capita Real Income / Chapter 5.2 --- Stochastic Convergence of the 17 OECD Countries / Chapter 5.3 --- Time-Varying Parameters Model on Convergence / Chapter 5.4 --- Unobserved Components Structural Time Series Models on Converging Economy / Chapter 6 --- CONCLUSIONS --- p.64 / APPENDICES --- p.67 / BIBLIOGRAPHY --- p.71 / ILLUSTRATIONS --- p.78 / TABLES --- p.87