In this article, the author analyzes the BEPS project of the OECD and its implications in the International Tax Law of Brazil as a potential generator of a new stage in the international taxation. In that sense, he explains the Brazilian international policy, the context that led the signing of conventions and the model that was followed for it. Furthermore, he assesses the importance of the fiscal transparency and the exchange of information, aspects connected with the cooperation and competition. / En el presente artículo, el autor analiza el proyecto BEPS de la OCDE y sus implicancias dentro del Derecho Fiscal Internacional de Brasil, como el posible generador de una nueva etapa en la imposición internacional. En ese sentido, explica la política internacional brasilera, el contexto que motivó a la firma de Convenciones y el modelo que se siguió para el mismo. Asimismo, evalúa la importancia de la transparencia fiscal e intercambio de informaciones, conectado con las características de cooperación y competencia.

Föreliggande uppsats syftar till att synliggöra hur diskursiva bilder kring utveckling och partnerskap gestaltas och konstrueras i tre dokument utgivna av Organisation of Economic Co-operation and Development. Ett särskilt fokus riktas till hur relationer mellan OECD, multinationella företag och de utvecklingsländer företagen är verksamma i, gestaltas i dokumenten. Genom att synliggöra särdrag i diskursen kring utveckling och partnerskap finns förhoppningen att se om och hur, utifrån ett postkolonialt perspektiv bilder av ”väst” kontra ”de andra” produceras.

The OECD's public discussion draft 'BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances' proposed a series of rules for the OECD model. The draft for Article X, "Entitlement to Benefits," the first five paragraphs of which are described therein as "specific antiabuse rule aimed at treaty shopping", are meant to establish a limitation on benefits provision. Article X(6) contains a general antiabuse rule. The analysis carried out here shows that upon closer examination, the proposed antiabuse rule turns out to have no legal relevance. Yet the mere existence of this rule will cause uncertainty, and individual tax administrations and courts will not be deterred from using it as a basis for the denial of treaty benefits. Similar and equally justified criticism would also be directed against any other tax rule that makes combating tax avoidance subject to a combination of objective and subjective requirements. When it is not certain whether an arrangement chosen by a taxpayer is covered by a treaty provision, practitioners will not ask for the object and purpose of the treaty provision but will apply a vague antiabuse provision instead, and the facts will be assessed based on the practitioner's legal instinct and not from the law. Alternatively, tax administrations and courts will be tempted to restrict themselves to the alleged clear wording and to ignore the object and purpose of the legal provisions. If, however, the OECD cannot be prevented from introducing a general antiabuse rule similar to Article X(6) into the model, it will not only impair the quality of the OECD model but will also contribute to its loss of significance because not all states will be able to accept such a rule in their treaties. (author's abstract) / Series: WU International Taxation Research Paper Series

This diploma work is called: Analysis of Preparation for the Post of Director in Selected OECD Countries. It focuses on preparing directors for their occupation before taking up the post. It describes the different educational systems focused on the training of directors in selected OECD countries - Czech Republic, USA, Canada, Chile. The aim is to compare the directors to prepare their profession before taking up their post in the country with a focus on teaching experience, education, legal base. The theoretical part deals with the initial training of directors prior to becoming director in terms of personality and school manager. The thesis also deals briefly with the OECD and perspective on education policy in different historical periods. The practical part describes the situation of education with a focus on directors in selected OECD countries. The conclusion set out the common elements of education directors. KEYWORDS Principal, Director, Education, Analysis, OECD, Czech Republic, USA, Canada, Chile

The aim of this study is to compare the methodology for determining transfer prices in the Czech Republic and the United States. The reason for choosing these countries are different models, which are governed by states. Czech Republic sets transfer prices according to the OECD model. United States of America set transfer prices according to own regulations. The theoretical part is focused on comparing models and approaches to pricing methodologies. The practical part compares the creatin of a Benchmarking study in these two models.

What is the rationale behind immigration policies? Do developed countries really want to restrict immigration?

Obsahem diplomové práce je analýza tří hypotéz týkajících se nepřímých daní v zemích OECD a následné ověření, zda testované hypotézy platí či ne. Práce je členěna do tří kapitol. První kapitola tvoří teoretický základ pro další analýzu. Zabývá se nepřímými daněmi a státy OECD. Druhá kapitola je nosnou částí celé práce. Jsou zde analyzována jednotlivá kritéria z pohledu všech tří hypotéz. Závěrečná třetí kapitola syntetizuje dílčí výsledky z druhé kapitoly a na základě této syntézy potvrzuje resp. vyvrací testované hypotézy. Jednotlivé hypotézy zkoumají obecné trendy v nepřímých daních, porovnání významu nepřímých daní v chudých a bohatých státech a míru homogenity jednotlivých geografických regionů v oblasti nepřímých daních.

The subject of this thesis on "Analysis of the financial literacy of students in selected countries in the world" is a summary description of and a subsequent evaluation of financial literacy in the Czech Republic, the United States and Taiwan. The thesis particularly focuses on an assessment of the level of financial literacy of students in individual countries and on the evaluation of the data obtained from its own investigation. The last chapter is the overall comparison of the three states from the data obtained from own investigation and the data processed in the international study.

After the Jomtien conference and the World Declaration, Education for all in 1990, by UNESCO, education began to be a topic of greater relevance for global politics, and not only for domestic politics. The thesis aims to examine the construction of the OECD’s discourse about higher education using Chile as a Case of study, through the analysis of the OECD’s document Reviews of National Policies for Education, Education in Chile, published in 2017, and on the Law 21091 of Higher Education in Chile promulgated in 2018. For this, from poststructuralist theory, and using the concepts of legitimacy and norm as a theoretical framework, discourse analysis is carried out using the What is the Problem Represented to be approached. Thus, the thesis reveals that the OECD discourse is built on OECD preconceived standards, and not on particular standards for Chile, however, this also leads Chile to recognize itself as a country part of a world elite.

京都大学 / 0048 / 新制・課程博士 / 博士(医学) / 甲第22723号 / 医博第4641号 / 新制||医||1045(附属図書館) / 京都大学大学院医学研究科医学専攻 / (主査)教授 篠原 隆司, 教授 溝脇 尚志, 教授 増永 慎一郎 / 学位規則第4条第1項該当 / Doctor of Medical Science / Kyoto University / DFAM