Ce travail est une étude du processus de production de connaissances réalisée avec le Programme international pour le suivi des acquis des élèves (PISA) tel que l'effectue la Direction de l'Éducation de l'OCDE. On trouve, au centre de ce travail, les mécanismes et stratégies de l'objectivation de l'enquête PISA et de la légitimation de l'OCDE dans le rôle de coordinateur et producteur de connaissances mais aussi, les pratiques et stratégies de traitement, analyse, interprétation et communication des données de la Direction de l'Éducation. Acteur autonome, la Direction de l'Éducation de l'OCDE qui dirige, interprète et diffuse les résultats PISA de manière spécifique n'a guerre fait l'objet de recherches scientifiques. Cependant, de par sa portée globale, le taux élevé de produits PISA et leur usage répandu dans les sciences, la politique et les médias, l'OCDE est un acteur important qui influence l'interprétation et l'usage des données et des résultats PISA. Par l'examen de l'action et de l'argumentation de la Direction de l'Éducation avec PISA, ce travail veut contribuer à expliquer l'influence globale de l'OCDE sur les politiques en éducation internationales. Ce travail se fonde sur une approche ethnographique. Il se base sur les connaissances et expériences que la chercheuse a obtenu par une participation observante dans la Direction de l'Éducation de l'OCDE ainsi que sur les connaissances obtenues avec des entretiens d'experts du personnel de la Direction de l'Éducation. En outre, avec l'analyse de documents des publications PISA, les spécificités du processus de production de connaissances de l'OCDE sont étudiées. Les résultats de ce travail montrent une production de connaissances croissante, à partir des données PISA, au Secrétariat de l'OCDE entre 2001 et 2014, qui s'accompagne d'un nombre croissant de publications et de matériaux, des nouvelles formes d'analyse de données ainsi qu'une communication des résultats en direction d'un public croissant, afin d'augmenter l'influence politique, pratique et sociale de l'enquête et de ses résultats. L'exigence de la Direction de l'Éducation d'augmenter son attractivité auprès des politiques, des pratiques éducatives et de la société au sens large, est en partie en contradiction avec l'exigence d'une rigueur scientifique des résultats et conclusions de l'enquête PISA. En resumé, les résultats de ce travail plaident pour une politisation croissante de la production des connaissances avec PISA dans la Direction de l'Éducation depuis la première publication des résultats en 2001. / This study examines the process of knowledge production through the OECD Directorate for Education's Programme of International Student Assessment. The focus is on the mechanisms and strategies of objectivisation of the study and legitimatisation of the OECD as co-ordinator and knowledge producer with PISA, as well as the practices and strategies of data treatment, analysis, interpretation and communication in the OECD Directorate for Education. The OECD Directorate for Education, as an independent actor with a specific thematic orientation, interpretation and diffusion of PISA results has hardly been the focus of scholarly research. Yet, due to its global outreach, its high output rate of PISA products and the widespread use of its products in science, politics and media, the OECD is an important actor in shaping the interpretation and use of PISA data and results. By studying the acting and reasoning of the OECD Directorate for Education with PISA, this study intends to make a contribution to the understanding of the global influence of the OECD in international education policies. This study uses an ethnographic approach. It draws on knowledge and experiences which the researcher has gained through “observing participation” (Soulé, 2007) in the OECD Directorate for Education as well as on knowledge obtained from expert interviews with OECD staff members. Features of the knowledge production of the OECD were also studied by doing document analysis of PISA publications. The findings of this study show an increasing knowledge production with PISA data in the OECD Secretariat between 2001 and 2014, visible in the growing number of publications and materials, but also in new forms of data analysis as well as in public oriented data communication with the aim of raising the relevance of the study and its results in politics, educational practice and society. The pretension of the OECD Directorate for Education to achieve the highest possible attention from society, media and politics is partly in contradiction with the claim for scientific rigour of the results and inferences. Overall, the findings of this thesis suggest a growing politicisation of the knowledge production with PISA in the OECD's Directorate for Education since the publication of first PISA results in 2001. / Die Forschungsarbeit untersucht den Prozess der Erkenntnisproduktion mit dem Programme of International Student Assessment (PISA), der sich innerhalb des OECD-Bildungsdirektorat vollzieht. Im Zentrum stehen Mechanismen und Strategien zur Objektivierung der Studie und zur Legitimierung der OECD als Koordinator von und Wissensproduzent mit PISA, sowie Praktiken und Strategien der Datenaufbereitung, -analyse, -interpretation und -kommunikation im OECD-Bildungsdirektorat. Das OECD-Bildungsdirektorat als eigenständig handelnder Akteur mit einer spezifischen inhaltlichen Ausrichtung, Interpretation und Verbreitung von PISA-Ergebnissen stand bisher kaum im Fokus der Forschung. Dabei ist die OECD aufgrund ihrer globalen Reichweite, ihrer hohen Output Rate an PISA Produkten und der weit verbreiteten Nutzung ihrer Produkte in Wissenschaft, Politik und Medien ein bedeutender Akteur, der die Öffentlichkeit hinsichtlich der Deutung und Nutzung von PISA-Daten und Erkenntnissen prägt. Durch die Untersuchung des Handelns und Räsonierens des OECD-Bildungsdirektorat mit PISA möchte diese Arbeit einen Beitrag dazu leisten, den weltweiten Einfluss der OECD auf die internationale Bildungspolitik zu erklären. Der Arbeit liegt ein ethnographischer Ansatz zu Grunde. Sie stützt sich auf Kenntnisse und Erfahrungen, die von der Forscherin im Rahmen einer beobachtenden Teilnahme im OECD-Bildungsdirektorat erworben wurden sowie auf Wissen, das mittels Experteninterviews mit Angestellten des OECD-Bildungsdirektorats gewonnen wurde. Zudem wurden mittels Dokumentenanalyse anhand von PISA-Publikationen Besonderheiten in der Erkenntnisproduktion der OECD untersucht. Ergebnisse dieser Arbeit zeigen eine wachsende Erkenntnisproduktion mit PISA-Daten im OECD Sekretariat im Zeitraum von 2001 bis 2014, sichtbar in einer zunehmenden Anzahl an Publikationen und Materialien, neuer Arten von Datenanalyse sowie einer zunehmend öffentlichkeitswirksamen Datenkommunikation um den politischen, bildungspraktischen und gesellschaftlichen Einfluss der Studie und ihrer Ergebnisse auszubauen. Der Anspruch des OECD-Bildungsdirektorats mit PISA möglichst hohe gesellschaftliche, mediale und politische Aufmerksamkeit auf sich zu ziehen steht zum Teil im Widerspruch mit dem Anspruch an die wissenschaftliche Güte der Ergebnisse und ihren Schlussfolgerungen. Insgesamt sprechen die Ergebnisse für eine zunehmende Politisierung der Erkenntnisproduktion mit PISA im OECD-Bildungsdirektorat seit Veröffentlichung der ersten Ergebnisse im Jahr 2001.

Den ökade globalisering som råder gynnar internationell handel på många plan, vilket även har bidragit till att internprissättning blivit en allt mer central fråga. Däremot ställs det högre krav på att adressera de problem som systemet resulterar i. Detta med hänsyn till att ett internpris är av påverkande karaktär på organisationens resultat på grund av skattemässiga motiv och incitament från ledningen. Även om OECD:s riktlinjer TPG är utformade av det politiskt styrande organet i respektive medlemsland är dessa riktlinjer inte tvingande. Systemet möjliggör subjektivitet i internprissättning. Problematiken belyses i synnerhet när redovisningstraditioner och deras eventuella påverkan på internprissättningen i Sverige och Storbritannien tas i beaktning.Studien har som syfte att genom en komparativ analys undersöka hur Sveriges och Storbritanniens redovisningstraditioner påverkar respektive lands tolkning av TPG. Ländernas skattemyndigheter, Skatteverket och HMRC, har gett ut en handledning respektive en intern manual rörande internprissättning där myndighetens tolkning av TPG framgår.Studien är en innehållsanalys av kvalitativ karaktär och datamaterialet som har använts är textutdrag från myndigheternas handledning och manual samt respektive lands lagstiftning på vissa områden. Studien har som ambition att undersöka fyra områden avseende internprissättning, myndigheternas referering till gällande rätt, armlängdsprincipen, metoder för prissättning och bevisförfarande. Tolkningsmodellen som har använts i studien har utvecklats fram ifrån Johanssons (2010) modell avseende substance over form. Tolkningsmodellen tillsammans med den teoretiska referensramen har fungerat som ett verktyg i analysen kring hur redovisningstraditionerna i respektive land påverkar tolkningen av TPG.Studiens slutsats indikerar att det finns inslag av redovisningstraditionerna i respektive lands tolkning av TPG. Både Storbritannien och Sverige refererar till OECD kontinuerligt men studien har resulterat i vissa skillnader som belyser det faktum att länderna har olika redovisningstraditioner. I Skatteverkets handledning identifierar resultatet vissa inslag av den kontinentala redovisningstradition som Sverige präglas av, det påträffas även inslag av det regelbaserade synsättet samt spår av det rättssystem som karaktäriserar Sverige, code law. Resultatet visar även att Storbritanniens redovisningstraditioner framträder i HMRC:s tolkning av TPG. Det återfinns inslag av den anglosaxiska traditionen, det principbaserade synsättet och även här syns spår av deras rättssystem, common law. Studien bidrar med en ökad förståelse kring hur nationella redovisningstraditioner påverkar tolkningen av internationella riktlinjer. Den bidrar även med en praktisk kunskap för företag, myndigheter och internationella verkställande organ. / Increased globalization stimulates international trade in many ways. It has led to increased importance of transfer pricing. However, there is a need to address several issues that have arisen since a transfer price affects the organization's profit or loss due to tax consequences and incentives from management. Although the guidelines known as TPG are drafted by the governments in members’ states, these guidelines are not mandatory. The system allows for subjectivity in transfer pricing. The problem is can be demonstrated by comparing the accounting traditions and their possible impact on transfer pricing in Sweden and the UK.The purpose of the study is to investigate how Sweden's and Britain's accounting traditions affect the countries' interpretation of the TPG. The tax authorities of these countries, the Swedish Tax Agency and HMRC, have each issued a guide and an internal manual on transfer pricing, which explains the authorities’ interpretation of the TPG. The aim of the study is to make a comparative analysis of these guides and internal manuals to see if and how the countries’ interpretation of the TPG differ due to the countries’ accounting traditions. Further, the study is a content analysis of qualitative nature and the data used has been extracted from the authorities' guide and internal manual, as well as the legislation of each country in certain areas. The aim of the study is to investigate four areas of transfer pricing, the authorities' reference to current law, the arm's length principle, pricing methods and evidence procedures. The research model used in this study has been developed from Johanssons (2010) model regarding substance over form. The resarch model together with the theoretical reference framework have served as a tool in the analysis of how accounting traditions in each country affect the interpretation of TPG.The study’s conclusion indicates that there are elements of accounting traditions in each country’s interpretation of TPG. Both the UK and Sweden refer to the OECD repeatedly but the study has resulted in some differences highlighting the fact that the countries have different accounting traditions. In the Swedish Tax Agency’s guidance, the result identifies certain elements of the continental accounting tradition that Sweden is characterized by, it also finds elements of the rule-based approach as well as traces of the legal system code law that characterizes Sweden. Likewise, the result also shows that Britain's accounting traditions appear in HMRC's interpretation of TPG. There are elements of Anglo-Saxon tradition, the principle-based approach, and also traces of their legal system common law. The study contributes to an increased understanding of how national accounting traditions affect the interpretation of international guidelines. It also provides useful information for companies, authorities and international executive agencies.This paper is hereinafter written in Swedish.

跨國公司與開發中國家官員之賄賂關係被稱為骯髒聯盟。非國家行為者是形塑與改變國際規範之重要參與者，本研究檢視重點在於國際透明組織為切斷骯髒聯盟之供需關係，如何運用其獨特之跨國倡議網絡模式，透過建立聯盟(coalition-building)途徑，促成國際公約並且改變簽署國之國家行為。該非政府組織影響國際關係之具體成果為1997年簽署之OECD反賄公約，該公約是第一個從供應方(supply-side)切斷跨國商業賄賂鏈之國際規範，其立法歷程與會員國之國家偏好改變足以證明國際透明組織之影響力。 主流學派之結構現實主義者主張國際關係是結構決定論，以強權國家為主要的、具決定性之行為者，國家偏好是外生給定的利益排序。本研究主張以建構主義為基礎之全球反貪運動則是反其道而行，國際透明組織建構之跨國倡議網絡，擅用人氣政治與切身性政治，以合作取代對抗，有效促成已開發國家採取集體行動，簽署OECD反賄公約。當強權之間拒絕改變現狀時，非國家行為者之理念說服行動可以逐一改變國家偏好，進而改變國際規範。在倡議國際反貪議題上，國際透明組織的確是國際新規範之催生者。 本文採案例研究，主體為國際透明組織，客體為OECD反賄公約，交叉運用深度訪談與調查式過程追蹤研究，密集而深入取得相關當事人提供之第一手資料，彌補既有文獻靜態分析之不足。 / Non-state actors are essential participants in shaping and changing international norms. There has been a long-standing practice of a tacit “dirty alliance” between multinational corporations and developing countries officials. This research focuses on Transparency International(TI), which seeks to sever the supply and demand chain relationships of the dirty alliance by mobilizing a unique model of transnational advocacy network (TAN), engaging coalition-building, lobbying for a new set of international norms and persuading the changes of signatory states’ behavior. The fruits are the adoption of the 1997 OECD Anti-Bribery Convention, which is the first supply-side norm to cut off transnational business bribery chain. Both the key events of the legislative process and the changes of state preferences among the signatories validify the argument for the TI’s significant influence. Contrary to mainstream international relations theories such as structural realism claiming structural determinism, predominant role of powerful states, and exogenously given nature of state preferences, this research proves constructivism prevails. TI’s TAN model artistically exercises popularity politics as well as proximity politics, advocates cooperation instead of confrontation against bribe-givers and bribe-takers, and effectively persuades developed countries to take collective actions by adopting and ratifying the OECD Anti-Bribery Convention. While powerful states resist changing the status quo, non-state actors indeed demonstrate their capability of persuading states to change their preferences. TI is entitled to be the midwife in formulating new international norms against transnational corruption. This research applies case study methodology, making TI as the subject and the OECD Anti-Bribery Convention as the object. Diligent analysis and interpretations are based on the cross-references of in-depth interviews and investigative process-tracing method to extract the primary data from relevant parties so as to supplement the deficiencies of the available literatures.

NC, Duke Univ., Dep. of Economics, Diss.--Durham, 2003. / Kopie, ersch. im Verl. UMI, Ann Arbor, Mich. - Enth. 3 Beitr.

Den ständigt ökande internationaliseringen leder till framkomsten av allt fler multinationella företag med verksamheter inom flera länder. En konsekvens av den ökade globaliseringen är att den internationella skatteflykten allt jämt ökat, då internationella koncerner väljer att flytta delar av vinsten till länder med mer förmånliga skattesatser. Ett sätt för de multinationella företagen att minimera den världsomfattande skatten är genom internprissättning. Internprissättning är det pris som koncernen sätter på sina interna transaktioner mellan koncernbolagen. Som en reaktion på den ökade skatteflykten utformade Organization for Economic Co-operation and Development (OECD) riktlinjer för att vägleda regleringen av internprissättning. Syftet med riktlinjerna är att främja en harmonisering bland medlemsländerna för att minska antal konflikter mellan nationella lagstiftningar ur ett internationellt perspektiv och för att minska uppkomsten av dubbelbeskattning. Den grundprincip riktlinjerna utgår ifrån kallas för armlängdsprincipen. Armlängdsprincipen innebär att det koncerninterna priset ska motsvara det pris två oberoende företag hade fått betala för motsvarande transaktion. För att uppnå en ökad transparens och likformighet, anför även OECD:s riktlinjer hur de interna transaktionerna ska dokumenteras. Ett sätt att dokumentera transaktionerna på är genom att upprätta en land-för-land-rapport, vars syfte är att tillhandahålla skattemyndigheter viktig information och underlag för bedömning av koncerners prissättningar. Syftet med studien är att jämföra reglerna kring internprissättning i Sverige, Japan och Ryssland. I studien jämför vi skattelagstiftningarna för att undersöka vilka skillnader det finns inom de tre länderna med hänseende till internprissättning. Studien syftar även till att utreda om och i så fall varför ländernas skattelagstiftningar skiljer sig åt. För att uppfylla studiens syfte genomförde vi en komparativ analys, med ett kvalitativt förhållningssätt, där vi jämförde och analyserade studiens empiriska material. Det empiriska materialet består av ländernas nationella skattelagstiftning gällande internprissättning. I studiens analytiska skeende belyste vi de olikheter men även likheter vi kunde se vid jämförelsen. Dessa likheter och olikheter kopplade vi till den teoretiska referensram som vi i studien tagit fram för att på ett kvalitativt sätt kunna ge en förståelse för varför det finns skillnader, men även likheter, mellan de tre länderna. Slutsatsen som kan dras från studien är att det råder en frivillig harmonisering kring regleringen av internprissättning utifrån OECD:s riktlinjer inom de tre studerade länderna då vi funnit ytterst få skillnader mellan skattelagstiftningarna. Detta trots att OECD:s riktlinjer inte är tvingande på något sätt och trots att Ryssland inte är ett medlemsland i OECD, något som däremot både Sverige och Japan är. De skillnader som vi har kunnat se i den komparativa analysen har vi kunnat förklara genom att se till Hofstedes kulturella dimensioner och ländernas index inom respektive dimension. Skillnaderna har även kunnat förklaras genom att kopplas till ländernas kontinentala samt kommunistiska tradition. De likheter vi sett har vi däremot gett förståelse för genom att studera dem ur ett mimetiskt perspektiv av isomorfa processer, exempelvis utifrån Rysslands tillämpning av OECD:s riktlinjer. Studien bidrar med en fördjupad förståelse för OECD:s harmoniseringsarbete gällande internprissättning, samt en förståelse för hur regleringen ser ut inom de tre länderna och vilka skillnader det finns mellan dem. / The ever increasing internationalization leads to the emergence of increasingly multinational companies with operations in several countries. One consequence of the increased globalization is that international tax evasion has increased ever since international groups choose to move parts of profits to countries with more favorable tax rates. One way for the multinational companies to minimize the worldwide tax is through transfer pricing. Transfer pricing is the price which multinational companies uses for its internal transactions between its subsidiaries. As a response to the increased tax evasion, the Organization for Economic Co-operation and Development (OECD) designed guidelines to guide the regulation of transfer pricing. The aim of the guidelines is to promote harmonization among member states in order to reduce the number of conflicts between national laws from an international perspective and to reduce the occurrence of double taxation. The basic principle of the guidelines is called the arm's length principle. The arm's length principle states that the intra-group price should correspond to the price that two independent companies has to pay for the corresponding transaction. In order to achieve increased transparency and uniformity, the OECD guidelines also cite how internal transactions are to be documented. One way of documenting the transactions is by establishing a country-by-country report, whose purpose is to provide tax authorities with important information and basis for assessing transfer prices. The aim of the study is to compare the rules for transfer pricing in Sweden, Japan, and Russia. In the study, we compare tax laws to investigate the differences between the three countries in terms of transfer pricing. The study also aims at investigating why the tax laws of the countries differ. In order to fulfill the purpose of the study we conducted a comparative analysis, with a qualitative approach, where we compared and analyzed the empirical material of the study. The empirical material consists of the countries' national tax laws concerning transfer pricing. In the analytical stages of the study we highlighted the differences, but also the similarities, we could see in comparison. These similarities and differences were linked to the theoretical framework that we developed in the study to qualitatively provide an understanding of why there are differences, but also similarities, between the three countries. The conclusion that can be derived from the study is that there is a non-compulsory harmonization regarding the regulation of transfer pricing based on OECD's guidelines in the three studied countries where we found very few differences between the tax laws. This despite the fact that the OECD's Guidelines are not compelling in any way. Also so, even though Russia is not a member state in the OECD, which, on the other hand, both Sweden and Japan is. We have been able to explain the differences we have seen in the comparative analysis by looking at Hofstede’s cultural dimensions and the countries' cultural dimension indices. The differences have also been explained by the continental and communistic tradition of the countries. However, the similarities we have seen have been understood by studying them from a mimetic perspective of isomorphic processes, for example Russia's application of the OECD guidelines. The study contributes to a deeper understanding of OECD's work towards harmonization of transfer pricing, as well as a sense of how the three countries regulate transfer pricing and what differences there are between them.

Denna studie ämnar sammanställa resultat från de internationella jämförelser av elevers läsförståelsekunskaper som Sverige deltagit i, med särskilt fokus på svenska pojkars prestationer i dessa undersökningar. Studiens syfte är att undersöka vilka trender som går att skönja i pojkars läsning, och analysera hur skillnader mellan svenska pojkar och flickors läsning ter sig över tid. En överblick ges dessutom av svenska pojkar och flickors samlade resultat i läsförståelsestudier. Totalt har material från tio internationella studier insamlats och analyserats. Data har hämtats främst från de Skolverket-rapporter som författats efter varje undersökning. I resultatanalysen påvisas bland annat att svenska pojkar såväl som flickor försämrat sina läsförmågor signifikant sedan första undersökningen 1970. Dessutom har könsskillnaden vuxit och i den senaste undersökningen, 2012, registrerade svenska elever rekordhöga könsskillnader i läsförmåga, en skillnad som till stor del kan attribueras till pojkars kraftigt försämrade läsförmågor. Vidare så framkom det i analysen att svenska pojkars såväl som flickors läsattityder har försämrats det senaste decenniet. Denna trend var emellertid tydligast bland pojkar. / This study aims to compile results from international surveys of students’ reading competence that Sweden has participated in, with particular focus on the results of Swedish boys. The purpose of the study is to reveal trends in boys’ reading, and analyse how differences between Swedish boys and girls’ reading has developed over time. The paper also offers an overview of Swedish boys and girls’ general performances throughout all surveys. In total, material from ten major international surveys has been analysed. Foremost, data has been collected from the survey reports written by the Swedish National Agency for Education. In analysing the material it was found, among other things, that Swedish boys as well as girls significantly have worsened their reading competence since the first survey in 1970. Furthermore, the gender differences in reading have increased considerably, and in the latest survey, PISA 2012, Swedish students registered historically high gender differences, a circumstance that largely could be attributed to the deteriorating results of Swedish boys. In addition, it became apparent that Swedish students’ reading attitudes have worsened the last decade, a trend particularly salient among boys.

This thesis firstly attempts to provide a theoretical basis for how the complex cases related to corporate misbehaviour in relation to human rights respect should be handled. Secondly, it attempts to critically examine how well the Swedish National Contact Point (SNCP) functionsin relation to its goals through the usage of elite interviews. Thirdly and finally it also explores the interest of concerned stakeholders in finding other non-judicial conflictmanagement mechanisms for cases within the CSR – human rights nexus at other mediation institutions such as the Stockholm Chamber of Commerce (SCC) and/or the InternationalChamber of Commerce (ICC). The thesis argues that it is possible and advisable to apply Dworkin’s idea of hard cases to the conflictual cases appearing within CSR-human rights nexus in Sweden. It directs criticism towards the usage of opaque social pressure currently applied when hard cases within the CSR-human rights nexus are to be solved. It argues that usage of such pressure both makes it hard to follow up on decisions made and makes it questionable whether victims of human rights abuses related to corporate conduct are provided with effective access to remedy. It suggests that Dworkin’s general principles of equal respect and concern is a least common denominator for the demands placed on conflict management mechanisms within the CSRhuman rights nexus by both relevant soft law instruments and respondents in the elite interviews carried out for the thesis. As a result of the interview survey the thesis draws the conclusion that the SNCP to a major extent seems to have failed in the fulfilment of its goals and the expectations placed upon it as stipulated by the OECD 2000 guidelines. What is more the SNCP seems little equipped to meet the requirements of the 2011 version of the OECD guidelines and the UN Guiding Principles unless some sincere and large scale efforts are made by the Swedish government and other concerned parties in the SNC’s regeneration. The thesis found the interest among concerned stakeholders for alternative conflict management mechanisms at the SCC and the ICC to be generally low. Respondents generally thought that the challenges for such private institutions to procure the confidence of both sides in a conflict would be too difficult for them to overcome.

Taxation of permanent establishments is one of the most complicated areas within international tax law. The system of permanent establishment is based not only on the national legislations of relevant states, but also (mainly) on the international double taxation treaties. This diploma thesis analyses those issues in the taxation of permanent establishments, which are the most up-to-date or can be considered as the key questions of the whole concept and therefore can be significant for the future development of the permanent establishments. However the technically perfect system of permanent establishments should come hand in hand with the practical feasibility and overall efficiency. This assumption is nowadays challenged by several trends like the growing popularity of offshore tax heavens or the development of information technologies, which complicate the determination of (fixed) place of business through which the business of an enterprise is wholy or partly carried on. The technical analyses in this thesis are, therefore, supplemented by the objective evaluations from the perspective of valid legislation, possible approaches of the tax authorities, as well as of the enterprise considerations and also the global international taxation picture. This involves also the aspects of tax policies at the level of sovereign states, especially the Czech Republic.

This thesis deals with the support of export and export financing, with a focus on international regulation of this area, namely the Consesus OECD, i.e. the Arrangement on Officially Supported Export Credits. The paper describes the general background of this Arrangement and its requirements on the financial terms of provided export credits. The above mentioned is demonstrated on the concrete practice in the Czech Republic. The paper includes a detailed overview of the institutional framework of official support of export credits and the most important export credits parameters are illustrated by concise indicative offer of export financing. This thesis also summarizes the process and possible outcomes of current negotiations concerning the Consensus OECD and possible future cooperation with non-participant countries.

Thesis (LLD)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Trusts are used for a variety of purposes, both in South Africa and abroad. Like so many other entities, trusts often do not function only in one jurisdiction and may therefore be exposed to international double taxation. South Africa, like most other states, enters into bi-lateral double taxation treaties, to limit the effects of international double taxation. Most of these treaties are based on the OECD Model Tax Convention on Income and on Capital (the OECD MTC). The South African trust is a unique creature. It is not based on the dual ownership concept on which most common law trusts are based, yet, it is not a juristic person either. The question that this research aims to address is how South Africa will interpret and apply certain provisions of the OECD MTC to trusts. Although the South African position is investigated, it is compared to the positions of the United Kingdom, Canada and the Netherlands. The dissertation starts with an analysis of the trust law in each of the relevant states, followed by an overview of the taxation regime governing trusts (and the parties thereto) in each state. The status of double taxation treaties and their interpretation are examined before certain critical provisions of the OECD MTC are analysed to determine how South Africa will apply these provisions to trusts. Hence it is explored whether a trust will be regarded as a person, whether it may be a resident and a beneficial owner for purposes of the OECD MTC. Furthermore, possible solutions for conflicts of attribution in the application of double tax conventions to trusts are investigated. The dissertation concludes that South Africa will regard a trust as a person for purposes of the OECD MTC. Moreover, some types of trusts may be viewed as residents and as beneficial owners for purposes of the OECD MTC. The solution proposed in the OECD’s Partnership Report should be applied to resolve conflicts of attribution involving trusts. / AFRIKAANSE OPSOMMING: Trusts word vir ‘n groot verskeidenheid doeleindes gebruik, nie net in Suid-Afrika nie, maar ook in die buiteland. Net soos baie ander entiteite funksioneer trusts baie keer nie net in een jurisdiksie nie. Trusts word dus ook blootgestel aan internasionale dubbelbelasting. Soos die meeste ander state, sluit Suid-Afrika dubbelbelastingooreenkomste om die effek van internasionale dubbelbelasting te beperk. Die meeste van hierdie ooreenkomste is gebaseer op die OECD Model Tax Convention on Income and on Capital (die OECD MTC). Die Suid-Afrikaanse trust het ‘n unieke aard. Dit is nie gebaseer op die konsep van verdeelde eiendomsreg waarop die meeste gemeenregtelike trusts gebasseer is nie, maar tog is dit ook nie ‘n regspersoon nie. Die vraag wat hierdie navorsing probeer beantwoord is hoe Suid-Afrika sekere bepalings van die OECD MTC sal interpreteer en toepas op trusts. Alhoewel die Suid-Afrikaanse posisie ondersoek word, word dit deurgaans vergelyk met die posisie in die Verenigde Koningkryk, Kanada en Nederland. Die proefskrif begin met ‘n analise van die trustreg in elk van die betrokke state en word gevolg deur ‘n oorsig van die belastingstelsel wat trusts (en die partye daartoe) belas in elk van die state. Die status van dubbelbelastingooreenkomste en hul interpretasie word ondersoek voordat sekere kritiese bepalings van die OECD MTC geanaliseer word om vas te stel hoe Suid-Afrika hierdie bepalings sal toepas op trusts. Daar word dus ondersoek of ‘n trust beskou sal word as ‘n persoon, of dit ‘n inwoner en ‘n uiteindelik geregtigde kan wees vir doeleindes van die OECD MTC. Voorts word moontlike oplossings vir toerekeningskonflikte in die toepassing van dubbelbelastingooreenkomste op trusts, ondersoek. Die proefskrif kom tot die gevolgtrekking dat in Suid-Afrika die trust beskou sal word as ‘n persoon vir doeleindes van die OECD MTC. Verder sal sommige tipes trusts gesien word as inwoners en as uiteindelik geregtigdes vir doeleindes van die OECD MTC. Die oplossing voorgestel in die OECD se Verslag oor Vennootskappe behoort toegepas te word om toerekeningskonflikte op te los.