No description available.

Thesis (M.S.)--Rutgers University, 2008. / "Graduate Program in Food and Business Economics." Includes bibliographical references (p. 43-45).

Proefschrift--Nederlandsche Economische Hooge-school, Rotterdam. / "Stellingen": [3] p. inserted.

No description available.

Title from PDF of title page (University of Missouri--Columbia, viewed on Feb. 23, 2010). The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. Dissertation advisor: Dr. David Mandy. Vita. Includes bibliographical references.

Thesis (Ph. D.)--University of Minnesota, 1989. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves [103-105]).

Habilitationsschrift--Cologne, 1978. / Summary also in English, French and Russian. Includes bibliographical references (p. 351-358) and index.

This treatise analyses the suitability of the Advance Pricing Agreements (APA) for the South African Transfer Pricing legislation. The transfer pricing legislation places emphasis on the arm's length principle. Determining an arm's length price is problematic and as a result some countries have resorted to APA's to establish an arm's length price up-front, and thus avoid reviews and subsequent audits. The treatise first focuses on the transfer pricing provisions and other relevant applicable sections of the Act from the South African point of view, and it then examines the current status quo, i.e. the review processes used by the South African Revenue Services (SARS) as detailed in the Organisation of Economic Co-operation and Developments (OECD) Guidelines and the SARS Practice Note. Since negotiated tax treaties form part of the South Africa law, the impact of these treaties are discussed in Chapter 4. The treatise discusses in detail an APA from the OECD's point of view. It examines the objectives of an APA; the benefit and the shortcomings of using an APA. It then examines the APA request processes from a Canadian perspective and the administration of the APA from an USA perspective. The treatise examines South African trading partners using APA in transfer pricing matters, with reference to the effects and the challenges such countries face. The treatise concludes by looking at the benefits provided by use of an APA by South African major trading partners. The effect and the use of such APA will have in South Africa is also discussed and how it should be modelled; the present status quo with regard to personnel at SARS; and the possible impact the introduction and implementation will have in South Africa.

Thesis (doctoral)--Universiẗat Bonn, 2005. / Includes bibliographical references (p. 233-250).

5.Abstract Title: Legal aspects of a parallel trade in drugs within the EU Key words: single market, parallel trade, price regulation, pharmaceuticals Parallel trade is one of the most distinctive benefits of the European single market. In a simplified way, parallel trade is legal importing of drug from one country where it is legally marketed into a second country where the marketing authorization holder also markets that product, but without the consent of the marketing authorization holder. Price regulation of medical products makes parallel trade of drugs questionable. Final price for customer is not result of an independent decision of pharmaceutical company but it is given by relevant authority often regarding the spending power of citizens. Wholesalers are taking advantage of these price differences when they are buying cheap drugs in low-price countries and selling them with profit in countries where drug price are higher. In theory this practice should deliver significant saving for patient and national healthcare insurance system in destination countries due to lower price of parallel traded drugs. However many studies show minimum impact on drug price in these countries since wholesalers retain great part of the financial benefits. On the other hand, negatives of parallel trade are evident. Drug...