In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the subjects involved, and the ways and means of information exchange. Finally, analyzes international agreements on exchange of information on tax matters in Peru which is part. He concludes his analysis by focusing on the implementation of FATCA (Foreingn Account Tax Compliance Act) in Peru. / En el presente artículo, la autora comienza dándonos un panorama general sobre los sistemas de intercambio de información tributaria. No solo define y analiza la naturaleza de esta figura, sino que además realiza un exhaustivo análisis del contenido y sujetos comprendidos, así como de las formas y modalidades del intercambio de información. Finalmente, analiza los acuerdos internacionales sobre intercambio de información de materia tributaria en los cuales el Perú es parte. Concluye su análisis centrándose en la implementación del FATCA (Foreign Account Tax Compliance Act) en el Perú.

This study explores models for the reform of higher education in Egypt, and warns of potential consequences arising from the adoption of models based exclusively on the requirements of the knowledge economy and which fail to take account of the public role of national universities, socio-cultural realities and local as well as global pressures. The overall aim of the research is to identify the prerequisites for higher education reform in Egypt and the characteristics of a tailor-made reform model. It explores the role of higher education in Egypt, within the context of international organisations’ reform models for less-developed countries, and identifies the remits of the knowledge economy and knowledge society as frameworks for reforming higher education. This research has sought to answer questions on current conceptions of the role of higher education in Egypt and how these are being challenged by stakeholders. An exploratory study was designed using mixed methods. The research aim and objectives are achieved through a five-stage research process. The findings showed a general discontent among students and academics with higher education, and a near unanimity on the need for reform, particularly in the areas of teaching methods, curricula and university staff. The findings demonstrated that cultural issues deeply rooted in Egyptian society are preventing reform from being effective. The reform of higher education in Egypt should not only be part of an economic development vision, but a wider strategic vision for societal and cultural reform too. Reforming higher education in Egypt is a challenge, which will require consistent methodological rigour and a transformation of the current corrupted education culture prior to implementing the proposed OECD recommendations, or at the very least concurrent with any implementation.

In present-day society more and more personal information is being collected. The nature of the collection has also changed: more sensitive and potentially prejudicial information is collected. The advent of computers and the development of new telecommunications technology, linking computers in networks (principally the Internet) and enabling the transfer of information between computer systems, have made information increasingly important, and boosted the collection and use of personal information. The risks inherent in the processing of personal information are that the data may be inaccurate, incomplete or irrelevant, accessed or disclosed without authorisation, used for a purpose other than that for which they were collected, or destroyed. The processing of personal information poses a threat to a person's right to privacy. The right to identity is also infringed when incorrect or misleading information relating to a person is processed. In response to the problem of the invasion of the right to privacy by the processing of personal information, many countries have adopted "data protection" laws. Since the common law in South Africa does not provide adequate protection for personal data, data protection legislation is also required. This study is undertaken from a private law perspective. However, since privacy is also protected as a fundamental right, the influence of constitutional law on data protection is also considered. After analysing different foreign data protection laws and legal instruments, a set of core data protection principles is identified. In addition, certain general legal principles that should form the basis of any statutory data protection legislation in South Africa are proposed. Following an analysis of the theoretical basis for data protection in South African private law, the current position as regards data protection in South-Africa is analysed and measured against the principles identified. The conclusion arrived at is that the current South African acts can all be considered to be steps in the right direction, but not complete solutions. Further legislation incorporating internationally accepted data protection principles is therefore necessary. The elements that should be incorporated in a data protection regime are discussed. / Jurisprudence / LL. D. (Jurisprudence)

The theme of my thesis „Determination of Transfer Prices in OEZ group“ is determination the way of creation transfer prices for business iterrelations between affined companies. Work is focused on theoretic knowledge from areas of transfer prices whose pillar is „The Arm´s Length Principle“. With it relating tax correlation and required production of documentation for transparence for financing organs. Final recommendation are target to how (in the concrete and also generally) above all on problems resulting from current economic situation. Of binding force recommendation touche above all areas cover binding appreciation about correctness of creation transfer prices.

Cette thèse se propose d’étudier les déterminants des prix des médicaments innovants de l’oncologie, en s’interrogeant à la fois sur le rôle des caractéristiques propres à chaque produit, en particulier sa valeur thérapeutique ajoutée, et sur l’influence d’éléments structurels, notamment les modalités des politiques de fixation des prix appliqués par les Etats.Une revue de la littérature nous permet tout d’abord de spécifier les modalités de fixation des prix ainsi que les nouveaux instruments mis en place par les décideurs pour réguler leur montant. Nous montrons que la détermination des prix des traitements innovants passe par l’évaluation de la valeur ajoutée et donc la mise en place de politiques d’évaluation de type Health Technology Assessment (HTA). Toutefois, nous mettons en lumière que les politiques de prix se réfèrent à des doctrines différentes tant dans les démarches évaluatives que dans la fixation des prix. Dès lors, nous proposons un cadre théorique de détermination des prix qui permet de prendre en compte ces différences. En complément, la constitution d’une base de données incluant les caractéristiques des anticancéreux et leurs prix fixés dans huit pays de l’OCDE, nous permet d’entreprendre différentes analyses statistiques.A partir des études empiriques, nous examinons dans un premier temps la relation entre les prix et le caractère innovant des anticancéreux. Nous commençons pour cela par nous intéresser à l’accès au marché de ces produits dans les pays retenus avant d’examiner les disparités de prix entres les pays.Si l’on constate qu’une majorité des médicaments de notre échantillon étaient bien disponibles dans ces pays, il apparaît néanmoins des différences en matière réglementaire, notamment concernant l’octroi du statut de médicament orphelin ou encore en matière de délais d’enregistrement. Une étude comparative plus fine des évaluations faites par le NICE et la HAS confirme l’existence de divergences sur les décisions et/ou recommandations de prise en charge malgré une appréciation similaire de la valeur ajoutée. Enfin lorsqu’on procède à la comparaison des prix, on constate un écart de prix considérable selon les modalités de fixation des prix appliqués par les Etats.Ce dernier constat nous conduit ensuite à rechercher des éléments d’explication à partir d’une approche économétrique permettant de mesurer l’effet de la valeur ajoutée, définie par la survie incrémentale, sur le prix des anticancéreux. De façon complémentaire, nous montrons que cette influence se manifeste même lorsque l’estimation de cette valeur ajoutée reste incertaine au regard du niveau de preuve obtenu.De façon complémentaire, les analyses économétriques confirment que les écarts de prix entre pays reflètent les différences internationales sur les choix de politique de prix. En effet, nous montrons que les prix les plus élevés sont relevés dans les pays exerçant une politique de prix libres. A l’inverse, les prix les plus bas sont retrouvés dans les pays pratiquant une évaluation économique. Et l’on retrouve à un niveau intermédiaire les pays ayant recours à la négociation et au référencement international. / This PhD thesis focused on the regulation and the determinants of innovative drugs prices in oncology. First, with a literature review we provided a comprehensive description examining the pricing mechanisms of innovative drugs in OECD countries. This approach shows us that most of the countries determine their prices according the assessment of the added value of the pharmaceutical product, and use HTA policies in their decisions making. Based on that conclusions and regarding the differences observed between the policies’ countries we assumed a framework to describe the pricing mechanism.In addition, we developed an original database which contains the anticancer drugs characteristics and their prices in 8 OECD countries. From empirical studies, we examined the relationship between the prices and the drugs characteristics. Before assessing prices disparities between the selected countries, we focused on the market approval of these medicines in each country. Nevertheless, even if most of the products were available in all studied countries, we observed differences between their regulations notably concerning the orphan status designation as well as for the time to market authorization.Thereafter, we achieved a comparative study to assess the discordance between the NICE and HAS. This analysis shows that despite a similar estimation of the added value, there is divergences between these HTA bodies in term of decisions making. Then, when we investigated the trends in prices across the selected countries, the level of pricing disparities observed, in most cases, seems to reflect the differences in pricing regulations.Finally, in order to highlight the determinants of these disparities between countries with respect to anticancer drug prices, we used the econometric approaches, we assessed both the effects on the prices of the added value (the incremental survival) and the pharmaceutical policy: It appears that the incremental survival impacts on the prices, independently of its uncertainties and its level of evidence provided in the clinical trials. In addition, the analysis confirms that the prices disparities reflect the pricing policy applied. Indeed, the countries using a free pricing policy have the highest-level prices, followed by the countries using the pricing negotiation and external reference pricing. Lastly, the countries using economic evaluation have the lowest prices.

The aim of this thesis is to evaluate the range the Czech Republic fulfills the international commitments stipulated by the Paris Declaration on Aid Effectiveness. And, if it needed, to find factors which influence fulfilling of the declaration commitments. This is done by analysis of the documents and interviews. The analysis of the data related to the supplied development aid is the core of the thesis. The aid depends on these key principles: ownership, alignment, harmonization, managing for results and mutual accountability. Two projects of the Czech Development Agency between years 2013 and 2015 in Cambodia and the State of Palestine are analyzed in two case studies. The operationalization of the terms and following own methodical framework application to the output data led to a result, whether the international commitments are (not) complied with. The performed research implies that commitments are fulfilled rather insufficiently in the Cambodia case, whereas the commitments in State of Palestine case were fulfilled completely. A new innovative approach was crucial. The projects are directed by Palestinian partner. In Cambodia, the critical principle is the mutual accountability because of the lack of the capacities (mostly in funding) and unsatisfactory management. There is a...

Advisory Bodies and Expertise in the Czech Politics - Epistemic Communities and the Influence on the Reforms of Higher Education and Pension System Master thesis Bc. Kateřina Merklová The Master thesis Advisory Bodies and Expertise in the Czech Politics - Epistemic Communities and the Influence on the Reforms of Higher Education and Pension System concerns with the relation between politics and expertise. So-called epistemic community represents the knowledge interpreter that we consider an independent actor in the political process. In the theoretical part of the text, we have explained the original definition of the concept as well as its critics and case studies that cover various contexts. Following most of the authors, we have applied a looser definition of the concept and deconstructed its rigid criteria. The empirical part of the thesis presents a case study (N=4) based on comparative methods that analyzes variable influence of four particular epistemic communities (the authors of the White Paper on Tertiary Education, Bezdek's Committee, Bezdek's Committee II, and the National Economic Council) on policy-making process and its sources. Regarding our intention and research questions, we have chosen two qualitative methods - in-depth interviews and content analysis of relevant texts. We have...

The aim of this thesis is to evaluate the range the Czech Republic fulfills the international commitments stipulated by the Paris Declaration on Aid Effectiveness. And, if it needed, to find factors which influence fulfilling of the declaration commitments. This is done by analysis of the documents and interviews. The analysis of the data related to the supplied development aid is the core of the thesis. The aid depends on these key principles: ownership, alignment, harmonization, managing for results and mutual accountability. Two projects of the Czech Development Agency between years 2013 and 2015 in Cambodia and the State of Palestine are analyzed in two case studies. The operationalization of the terms and following own methodical framework application to the output data led to a result, whether the international commitments are (not) complied with. The performed research implies that commitments are fulfilled rather insufficiently in the Cambodia case, whereas the commitments in State of Palestine case were fulfilled completely. A new innovative approach was crucial. The projects are directed by Palestinian partner. In Cambodia, the critical principle is the mutual accountability because of the lack of the capacities (mostly in funding) and unsatisfactory management. There is a...

In March 2022, OECD published a public consultation document entitled Crypto-Asset Reporting Framework and Amendments to the Common Repoting Standard (CARF). This doucment proposed new and amended requirements covering reporting and exchange of information of crypto-assets as well as containing broader revisions to the existing Common Reporting Standard (CRS) for the automatic exhange of informaiton (AEOI) between countries. In recent years, there has been a mass adoption of crypt-assets for a range of invesment and financial activities. OECD believes that the use of crypto-assets threatens the Common Reporting Standard (CRS) since crypto-assets can be easily transferred without a central administrator and held inaccessbile crypto "wallets." In reponse, OECD drafted CARF in an attempt to retrofit regulations made for traditional financial institutions, a regulatory "choke point model," onto the nascent and quickly developing crypto-asset space. The thesis argues that CARF is flawed in several ways. First, the CARF's requirements deviate from CRS for unexplained reasons created extra costs and administrative burden for cryto-asset service providers (CASPs). Second, as crypto-assets are more in the nature of moveable assets, CARF's inartful attempt to retrofit CRS is onto the crypto-asset space is likely stifle innovation and technological development, especially critical for the developing world and shifting power away from banks and other large financial institutions back to individual consumers and merchants. Finally, CARF may not even materially meet its goal of increasing tax revenues and ensuring tax compliance.

The concept of development has been extensively researched, and it isa key topic in political and economic international and domestic agendas.Modernization and globalization theories have been the most prevalentanalytical approaches to development, but from a postcolonial and decolonialperspective, these theories are Western-centric, overgeneralized, andoverused. As a result, Political Studies have struggled to comprehend andlegitimate the local knowledge from the Global South and face moderncolonialism, as uncritical transfers of science, technology, and knowledgefrom the Global North take place. For this, the goal of this thesis was to raiseawareness of the OECD's development discourse through a transformationaland critical lens. Decolonial thinking, which asserts an epistemology from thesouth, specifically from Latin America, was employed for this work as atheoretical-epistemological, ethical-political, and methodological framework.This investigation is a pilot and desk study with abductive reasoning thatexamines discourses characteristic of the OECD, supported by a qualitativeresearch approach. In response to coloniality and modernity -building theoriesof development-, a content and critical discourse analysis through categorieswas conducted. Along with the instrumentalization of concepts and discursivetactics, the findings demonstrate and explore a productive, economical, andbusiness-like logic in the OECD discourses. In conclusion, colonial narrativesare found in the modernization and globalization approaches that take the formof utilitarian, neoliberal, universal, and emotive narratives in the twodevelopment reports by the OECD where the epistemic postulates are builtupon the idea of growth and a natural need to evolve.