The major themes of this thesis are the impact of Intellectual Property (IP) systems on foreign direct investment spillovers and bilateral FDI flows. This thesis consists of three empirical studies. The first study integrates in the existing theoretical frameworks the distinct effect of the public IP enforcement element of IP systems on FDI horizontal spillovers. By employing a meta-analysis approach and the ordered probit model estimation technique, it finds that the strength of public IP enforcement in a host country has a positive effect on FDI horizontal spillovers but it dampens the positive effect of IP law protection on FDI horizontal spillovers when it becomes too strong. The second empirical study examines the impact of IP systems on FDI vertical spillovers. This study employs a similar conceptual and empirical approach and finds that the strength of public IP enforcement has a positive effect on FDI vertical spilloversbut a negative moderating effect on the relationship between the strength of IP law protection and FDI vertical spillovers. In the third empirical study, a gravity model is applied to test the effect of IP systems on bilateral FDI flows in OECD countries. Using the Poisson pseudo-maximum-likelihood, it finds both the strength of IP law protection and the strength of public IP enforcement to have a positive effect on bilateral FDI flows. The broad implication of these findings is that countries should strengthen both their IP law protection and enforcement but apply appropriate measures to mitigate the negative effect resulted from excessive IP protection.

No description available.

This paper addresses a principle in international taxation that has long been a subject of controversy in many countries regarding the countering of abusive maneuverings in tax matters and had engendered debates amongst academic scholars concerning its predictibility. This anti-abuse principle, doctrine or clause in international tax matters had over the years received many names according to variant applied in each country. It is mentioned sometimes or refer to in many jurisdictions as: the principle of economic reality, the doctrine of economic substance, theory of valid economic motives, the principle of substance over form, abuse of the law, theory of the new realism etc. However, inspite of its variation in countries, it is internationally known as the ‘’General Anti-Avoidance Rule’’ (or GAAR), generally covering abusive arrangements, and it is distinguished from the SAAR (‘’Specific Anti-Avoidance Rule’’), insofar as these latter rule apply to specific status in dealing with specific tax issues. The long time perspective regarding the principle that is expounded in this discussion paper contain some of the most relevant and important contexts in international tax law. It is interesting that this paper seeks to catapult vis-à-vis the GAARs along side the rule of law regarding its conformity.

No / This paper examines the effects of geopolitical risks on renewable energy demand in 20 Organization for Economic Co-operation and Development (OECD) member countries from 1970 to 2019. The renewable energy demand function includes carbon dioxide (CO2) emissions, economic globalisation, natural resources rents, and per capita income as control variables. It is found that geopolitical risks reduce the demand for renewable energy and threaten climate change mitigation policies. Degrading the environment in terms of rising CO2 emissions is detrimental to the renewable energy demand. Natural resource rents also decrease renewable energy consumption. However, higher per capita income and economic globalisation significantly increase renewable energy consumption. These findings bear crucial policy implications for the Russia-Ukraine War era, suggesting that geopolitical risks discourage renewable energy demand. Therefore, policymakers in the OECD countries should focus on geopolitical harmony among economic agents, groups, and regions.

Background: Unemployment increases the risk of income loss, lower wages upon reemployment, and adverse effects on mental and physical health, particularly for individuals of lower socioeconomic status. Long-term unemployment doubles the risk of mental illness and physical conditions such as heart attacks and strokes. Job loss can also lead to social isolation, as work is crucial to social engagement and status. Entrepreneurship is a solution to unemployment, fostering economic growth, innovation, and industry diversification. Purpose: This study examines how external enablers, specifically the Ease of Doing Business and digital infrastructure, influence the relationship between unemployment and the creation of new businesses. The research aims to understand how the external environment shapes entrepreneurial decisions among the unemployed by focusing on these factors. Insights from this study can inform policymakers of the importance of creating supportive conditions for entrepreneurship to address unemployment and promote economic growth.      Method: This quantitative study employs mediation analysis based on Baron and Kenny's (1986) method to investigate the potential mediating effects of Ease of Doing Business and digital infrastructure on the relationship between unemployment and new business creation. The analysis involves multiple regression to test if there is a relationship between various indirect variables and a dependent variable. Conclusion: The results indicate a negative correlation between unemployment and new business registered. The study also highlights the significant mediating effect of the Ease of Doing Business on this relationship, emphasizing the importance of strengthening a supportive business environment to encourage entrepreneurial initiatives among the unemployed. However, the study finds limited evidence supporting digital infrastructure as a mediator, suggesting a need for continued investment in this area for broader economic development. Policymakers are urged to prioritize reforms that simplify business processes and create supportive ecosystems to facilitate entrepreneurship and drive sustained economic growth.

A governança corporativa pode ser definida como um conjunto de mecanismos cujo objetivo é de amenizar os problemas de agência. No intuito de convergir esses mecanismos para um modelo aceito internacionalmente, a Oecd criou uma lista com seus Princípios de Governança Corporativa, adotados inicialmente por cerca de 30 países membros. A partir de então, foram promovidos encontros regionais objetivando a adaptação desses princípios à realidade sócioeconômica de determinadas regiões do planeta. Uma dessas regiões foi a América Latina, onde após os encontros ocorridos no Brasil, Argentina, México e Chile, esta Instituição formulou um documento contendo as diretrizes básicas com recomendações a respeito de práticas de governança específicos para esta região. Neste sentido, o presente trabalho busca identificar o nível de adesão de empresas latino-americanas aos princípios recomendados pela Oecd para a América Latina. Para tanto, o relatório da Oecd que expõe suas recomendações de governança foram transformadas em 49 questões, subdivididas em cinco princípios. A coleta de dados se deu em duas etapas: a primeira consistiu na confrontação dessas questões com as legislações desses quatro países. A segunda etapa confronta as questões com as práticas das empresas, de modo a identificar procedimentos adicionais em relação ao que é exigido pela legislação. Os resultados obtidos apontam que, em termos gerais, o Brasil é o país com maior nível de adesão aos princípios de governança corporativa recomendados pela Oecd, seguidos do México, Chile e Argentina. O principal ponto forte desta região são as recomendações contidas no Princípio I, que trata dos direitos dos acionistas. Por outro lado, os Princípios III, IV e V, que tratam, respectivamente, dos relacionamentos com stakeholders, evidenciação e transparência e das responsabilidades do conselho de administração, se apresentam como os principais pontos fracos. / The corporate governance can be defined as a set of mechanism in order to reduce the agency\'s problems. In the intention of converging those mechanisms for a model accept internationally, Oecd created the Principles of Corporate Governance, adopted initially for about 30 countries members. From then on, regional meetings were promoted aiming at the adaptation of those principles to the certain areas of the planet. One of those areas was Latin America, where after the encounters happened in Brazil, Argentina, Mexico and Chile, this Institution formulated a document containing the basic guidelines with recommendations specifics for this region. In this context, the present work search to identify the level of adhesion of the Latin-American companies to the principles recommended by Oecd to Latin America. For this, the report of Oecd that exposes the recommendations of corporate governance were transformed in 49 subjects, subdivided in five principles. The collection of data occurred in two stages: the first consisted of the confrontation of those subjects with the legislations of those four countries. The second stage confronts the subjects with the practices of the companies, in way to identify additional practices in relation which is demanded by the legislation. The obtained results appear that, in general terms, Brazil is the country with larger level of adhesion to the principles of corporate governance recommended by Oecd, followed by Mexico, Chile and Argentina. The principal strong point of this region is the recommendations contained in Principle I, which treats of the shareholders\' rights. On the other hand, the Principles III, IV and V, which treat, respectively, of the relationships with stakeholders, disclosure and transparency and the responsibilities of the board administration, they come as the principal weak points.

Univ., Diss.--Kiel, 2004.

Internprissättning anses vara ett av de mest kritiska problemen när det kommer till nationell och internationell beskattning. Den växande globaliseringen har resulterat i uppkomsten av många nya multinationella verksamheter, vilket även har till följd att transaktioner mellan företag med verksamhet i olika länder ökat. För att uppnå maximal global vinst flyttar multinationella företag vinster från högskatteländer till lågskatteländer och utnyttjar därmed länders olika skattesystem. Till följd av detta har fokus ökat från skattemyndigheter världen över, med incitament om att skydda sitt lands skattebas. Regler i syfte att begränsa internationell skatteflykt har blivit alltmer betydelsefulla, därmed har ett behov av en global accepterad standard avseende internprissättning uppkommit. Organisationen Organisation for Economic Co-operation and Development (OECD) har tagit fram ett antal riktlinjer som behandlar internprissättning. Syftet med studien är att redogöra om det finns skillnader eller likheter mellan implementeringen av OECDs riktlinjer avseende internprissättning mellan Sverige, som är medlem i OECD, samt Kina och Singapore som inte är medlemmar. Vidare syftar studien till att verifiera eller falsifiera följande hypotes; att skillnader i implementeringen och utformning av internprissättning i respektive länders lagar och riktlinjer kan förklaras av kulturella dimensioner i landet. Därav genomfördes en komparativ studie mellan Sverige, Kina och Singapore lagtexter och riktlinjer samt OECDs riktlinjer. Studien omfattar en undersökning av OECDs riktlinjer för internprissättning, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017, avseende kapitel I. Armlängdsprincipen, kapitel II. Prismetoder och kapitel IV. Dokumentation. Slutsatsen av studien är att såväl medlemsländer samt icke-medlemsländer följer OECDs riktlinjer för internprissättning men att det förekommer variationer i omfattning. Vi finner likheter i såväl ländernas lagstiftning som riktlinjer avseende syfte och innehåll inom de undersökta områdena. Studien identifierar även skillnader i ländernas internprissättningsreglering vilka till största del utgörs av vilken omfattning länderna har anpassat sina riktlinjer efter OECDs riktlinjer. Vår slutsats är att harmonisering råder, men i olika utsträckning, även utanför OECD som institution och att ett medlemskap i organisationen inte är en nödvändighet för att likhet i internprissättning ska existera. Vår studie visar samtidigt att utformningen av internprissättningsregler beror på kulturella dimensioner i högre utsträckning än institutionella influenser. Vår hypotes har genom studien kunnat verifieras och ger därför stöd åt att skillnader i internprissättning i respektive länders lagar och riktlinjer kan förklaras av kulturella dimensioner i landet. Studien bidrar till ökad förståelse av respektive länders lagstiftningar och riktlinjer för internprissättning samt dess likhet med OECDs riktlinjer. Vidare bidrar studien med kunskap i hur kulturella dimensioner, i samspel med OECD, påverkat både medlemsländer samt icke-medlemsländers implementering och utformning av sina lagar och riktlinjer inom internprissättning. / Transfer pricing is considered one of the most critical issues regarding national and international taxation. The growing globalization has resulted in the creation of a multiplicity of new multinational corporations, which in turn has led to an increase in financial transactions between companies with business in different countries. To maximize global profit, multinational corporations move profit from high tax countries to low tax countries by using other countries tax systems. As a consequence, focus on this issue has increased from tax departments all over the world, with the intent to protect their nations’ tax base. Regulation with the purpose of minimizing international tax avoidance have become increasingly important and thus a need for a globally accepted standard considering transfer pricing, has ascended. The Organisation for Economic Co-operation and Development (OECD) has developed a number of guidelines regarding transfer pricing. The purpose of the study is to present differences and similarities in the implementation of OECDs guidelines regarding transfer pricing between Sweden, a member in OECD, as well as China and Singapore who are not members in the OECD. Further the study aims to verify or falsify the hypothesis: that differences in the implementation and design of transfer pricing in the respective countries’ national regulation and guidelines can be explained by cultural dimensions within the countries. Hence a comparative study was executed between Sweden, China and Singapore’s legal texts and guidelines, along with the OECD guidelines. The study contains an examination of transfer pricing in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration 2017 of Chapter I. Arm's Length Principle, Chapter II. Price Methods and Chapter IV. Documentation. The study concludes that both member states as well as non-member states follow the OECD guidelines for transfer pricing but that variations between the nations exist. We find similarities in the nations’ regulation and guidelines regarding purpose and content within the examined areas. The study also identifies differences in the transfer pricing regulation between the nations, largely regarding the extent to which the nations has adapted the legal texts and guidelines to the OECD guidelines. Our conclusion is that visible harmonization exist, but in a varying extent, even outside the OECD as an institution, and that membership in the organisation is not a necessity for similarities in transfer pricing guidelines to occur. The study also indicates that the structure of transfer pricing regulation is influenced by cultural dimensions to a larger extent than institutional influences, hence our hypothesis verify that differences in transfer pricing in the respective countries’ national regulation and guidelines can be explained by cultural dimensions within the countries, is supported. The contribution of the study is increased understanding of the examined nations’ regulation and guidelines regarding transfer pricing and their similarities with OECD guidelines for transfer pricing. Further the study contribute to knowledge of how the cultural dimensions within the nations, in combination with OECD, influence the implementation and structuring of regulation and guidelines regarding transfer pricing in both member states and non-member states of the OECD.

A governança corporativa pode ser definida como um conjunto de mecanismos cujo objetivo é de amenizar os problemas de agência. No intuito de convergir esses mecanismos para um modelo aceito internacionalmente, a Oecd criou uma lista com seus Princípios de Governança Corporativa, adotados inicialmente por cerca de 30 países membros. A partir de então, foram promovidos encontros regionais objetivando a adaptação desses princípios à realidade sócioeconômica de determinadas regiões do planeta. Uma dessas regiões foi a América Latina, onde após os encontros ocorridos no Brasil, Argentina, México e Chile, esta Instituição formulou um documento contendo as diretrizes básicas com recomendações a respeito de práticas de governança específicos para esta região. Neste sentido, o presente trabalho busca identificar o nível de adesão de empresas latino-americanas aos princípios recomendados pela Oecd para a América Latina. Para tanto, o relatório da Oecd que expõe suas recomendações de governança foram transformadas em 49 questões, subdivididas em cinco princípios. A coleta de dados se deu em duas etapas: a primeira consistiu na confrontação dessas questões com as legislações desses quatro países. A segunda etapa confronta as questões com as práticas das empresas, de modo a identificar procedimentos adicionais em relação ao que é exigido pela legislação. Os resultados obtidos apontam que, em termos gerais, o Brasil é o país com maior nível de adesão aos princípios de governança corporativa recomendados pela Oecd, seguidos do México, Chile e Argentina. O principal ponto forte desta região são as recomendações contidas no Princípio I, que trata dos direitos dos acionistas. Por outro lado, os Princípios III, IV e V, que tratam, respectivamente, dos relacionamentos com stakeholders, evidenciação e transparência e das responsabilidades do conselho de administração, se apresentam como os principais pontos fracos. / The corporate governance can be defined as a set of mechanism in order to reduce the agency\'s problems. In the intention of converging those mechanisms for a model accept internationally, Oecd created the Principles of Corporate Governance, adopted initially for about 30 countries members. From then on, regional meetings were promoted aiming at the adaptation of those principles to the certain areas of the planet. One of those areas was Latin America, where after the encounters happened in Brazil, Argentina, Mexico and Chile, this Institution formulated a document containing the basic guidelines with recommendations specifics for this region. In this context, the present work search to identify the level of adhesion of the Latin-American companies to the principles recommended by Oecd to Latin America. For this, the report of Oecd that exposes the recommendations of corporate governance were transformed in 49 subjects, subdivided in five principles. The collection of data occurred in two stages: the first consisted of the confrontation of those subjects with the legislations of those four countries. The second stage confronts the subjects with the practices of the companies, in way to identify additional practices in relation which is demanded by the legislation. The obtained results appear that, in general terms, Brazil is the country with larger level of adhesion to the principles of corporate governance recommended by Oecd, followed by Mexico, Chile and Argentina. The principal strong point of this region is the recommendations contained in Principle I, which treats of the shareholders\' rights. On the other hand, the Principles III, IV and V, which treat, respectively, of the relationships with stakeholders, disclosure and transparency and the responsibilities of the board administration, they come as the principal weak points.

Den fortsatt snabba tillväxten av internationell handel och den ökade globaliseringen harresulterat i en ökning av användandet av internprissättning inom koncerner. Detta har i sin turuppmärksammat multinationella företag, som till följd av detta hamnat i mitten av en storm avstridigheter. I takt med att transaktioner ökat, har det uppstått problem med internprissättning.Internprissättningen används som ett viktigt verktyg av globala företag för att uppnå optimalavinster, där det kan uppstå manipulation av internpriser. Internprissättning förklaras därförofta som fenomenet att vinstmaximera genom att utnyttja andra länders skattesystem ochkringgå statliga regleringar. Mobiliseringen av internprissättning i syfte av skatteflykt är nästintill osynligt för allmänheten och ytterst svårt för tillsynsmyndigheter att upptäcka. För attkomma till underfund med detta problem och samtidigt hjälpa skattemyndigheter ochmultinationella företag har organisationen Organisation for Economic Co-operation andDevelopment (OECD) tagit fram ett antal riktlinjer.Syftet med vår studie är att genomföra en komparativ undersökning för att pröva om det finnsen skillnad mellan tillämpningen av OECD:s riktlinjer, mellan länder med anglosaxiskrespektive kontinental redovisningstradition. Därför sker den komparativa studien mellan detkontinentala Tyskland och det anglosaxiska Storbritannien. För att undersöka potentiellaskillnader används kapitel I, II och IV i OECD:s riktlinjer för internprissättning (OECDTransfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010).Dessa kapitel innehåller armlängdsprincipen, internprissättningsmetoder och dokumentation.För att kunna bedöma om det finns några skillnader i tillämpningen av OECD:s riktlinjermellan Tyskland och Storbritannien har vi kvalitativt granskat lagtexter och riktlinjer frånländernas skattemyndigheter. Vidare har vi använt oss av kvalificerad juridisk och ekonomisklitteratur.Vi har kommit fram till att det finns en skillnad mellan tillämpningen av OECD:s riktlinjermellan Storbritannien och Tyskland. Trots likheter som identifierats finns även storaskillnader mellan de två länderna. Dessa olikheter har varit av sådan omfattning att slutsatsenom att det råder skillnader i tillämpningen av OECD:s riktlinjer mellan ett anglosaxiskt ochkontinentalt land, kunnat dras. Studien bidrar till ökad kunskap om hur skattelagstiftningen ärutformad i Storbritannien och Tyskland. Den bidrar även med kunskap om hur OECD:sriktlinjer är utformade och hur dess utformning påverkar andra länders internprissättning. Vårstudie bidrar vidare med litteratur om Tysklands och Storbritanniens implementering avOECD:s riktlinjer samt OECD:s påverkan på utformning av länders skatteregler inominternprissättning. / The continued rapid growth of international trade and the increased globalization has resultedin an increase of use of transfer pricing within corporate groups. This has, further attractedattention to multinational companies that, as a consequence, have ended in the midst of astorm of debates. As transactions increased the problem of transfer pricing arose. Transferpricing is used as an important tool of global companies to achieve optimal profits, whereinternal prices may be manipulated. Transfer pricing is therefore often explained as thephenomenon of maximizing profit by utilizing other countries' tax systems and bypassinggovernment regulations. The mobilization of internal pricing for tax evasion is almostinvisible to the public and extremely difficult for regulatory authorities to detect. In order toaddress this problem while helping tax authorities and multinational companies, theOrganization for Economic Co-operation and Development (OECD) has developed a numberof guidelines.The purpose of our study is to carry out a comparative study to determine if there is adifference between the application of the OECD guidelines, between countries with Anglo-Saxon and Continental Accounting tradition. Hence, the comparative study takes placebetween the Anglo-Saxon United Kingdom and the Continental Germany. To investigatepotential differences, chapters I, II and IV are used in the OECD Transfer Pricing Guidelinesfor Multinational Enterprises and Tax Administration 2010. These chapters include the arm'slength principle, transfer pricing methods and documentation. In order to assess whether thereis any difference in the application of the OECD guidelines between United Kingdom andGermany, we have qualitatively reviewed legal texts and guidelines from the tax authorities ofthe countries. Furthermore, we have used qualified legal and economic literature.We have found that there is a difference between the application of the OECD guidelinesbetween United Kingdom and Germany. Despite similarities identified, there are also majordifferences between the two countries. These differences have been of such, that theconclusion that there are differences in the application of the OECD guidelines between anAnglo-Saxon and Continental country, could be drawn. The study contributes with increasedknowledge of how tax law is designed in the United Kingdom and Germany. It alsocontributes with knowledge of how the OECD guidelines are designed and how its designaffects other countries' transfer pricing. Our study further contributes literature on UnitedKingdom’s and Germany's implementation of the OECD Guidelines, as well as the OECD'simpact on the design of countries' tax rules in transfer pricing.This paper is hereinafter written in Swedish.