<p>Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether. Nevertheless new incentives to evade the rules may arise, especially in terms of careful choices concerning the establishment of every company in the group. The most positive effect of the proposal will probably be that the uncertainty of determining which transfer pricing rules apply will disappear, as only the system of rules of one country will be used for the calculation of the base for taxation. The double taxation, which has caused problems in the past since different rules for transfer pricing gave been applied, will disappear resulting in less costs for companies.</p>

Un droit flexible est un droit qui laisse une marge de discrétion au juge. Il est caractérisé par des règles générales, ou “incomplètes”. Cette marge de discrétion a un coût : la diminution de l'information donnée par le droit aux agents. Dans un contexte où la complexité du droit augmente de manière exponentielle, la question de la rationalité d'un droit flexible se pose. Autrement dit, les règles de droit doivent-elles être incomplètes, c'est-à-dire ambiguës, ou doivent-elles spécifier l'ensemble des contingences ?<br />Cette thèse s'insère dans la littérature de l'analyse économique des caractéristiques des règles en analysant le problème sous l'angle de la production du droit.<br />Tout d'abord, un traitement théorique de la formulation des règles à l'aide de la théorie des options réelles est présenté dans le but de participer à la compréhension de l'existence de règles incomplètes dans des environnements complexes et innovants.<br />La question du fondement de l'intervention de l'autorité publique est ensuite posée. Le choix entre un régime flexible, fondé sur l'occurrence du préjudice, et un régime rigide, fondé sur la détection de l'activité, dépend de l'information du législateur et des agents sur le risque.<br />L'influence du degré de précision des règles sur la résolution à l'amiable des litiges est analysée. Cette étude nous permet de justifier en partie la production de droit soft par les parties privées. Un droit précis facilite la résolution des litiges.<br />Finalement, la notion de flexibilité est appliquée à la controverse sur l'efficacité de l'harmonisation du droit comme solution à la concurrence des juridictions. Le problème du droit d'asile est considéré. La production d'un droit d'asile européen flexible apparaît comme une solution préférable pour les réfugiés. Elle permet de limiter l'effet d'externalité tout en laissant une marge de manoeuvre aux Etats : une partie de la production du droit est décentralisée. Dans ce cadre, la justification de l'incomplétude des règles provient des disparités entre les Etats. Cette disparité crée une demande pour un droit flexible.<br />La conclusion est nuancée ; l'incomplétude des règles de droit se justifie lorsque les circonstances varient fortement et lorsque le domaine est innovant. Autrement, la précision des règles informe les agents : elle est donc nécessaire dans un contexte de sous ou sur estimation du risque et comme aide à la résolution des litiges.

Netiesioginiu mokesčių harmonizavimo proceso įtaka yra aktualiausia visuomenei. Harmonizavimo pasekmės įtakoja vartojimo išlaidas, lemia kainų didėjimą. Lietuvoje taikomi netiesioginių mokesčių tarifai yra derinami su Europos Sąjungoje taikomais minimaliais tarifais. Šio darbo autorius nagrinėja netiesioginių mokesčių harmonizavimo procesą Lietuvoje bei Europos Sąjungoje. Pagrindinis dėmesys skirtas harmonizavimo proceso poveikio namų ūkiams analizei. Palyginti taikomi PVM tarifai ir lengvatos valstybėse narėse. Apibendrinti apmokestinimo akcizo mokesčių pasikeitimai, įstojus į Europos Sąjungą. Išanalizuoti alui, vynui, benzinui, cigarams ir cigarilėms taikomi akcizo mokesčio tarifai valstybėse narėse. Darbo pabaigoje pateiktos išvados ir pasiūlymai. Baigiamajame darbe buvo naudojami empiriniai tyrimo metodai: kontent analizė, tradicinė, dokumentų analizė. Gauti empiriniai tyrimo duomenys apibendrinti lyginimo ir analizės metodais. / The impact of indirect tax harmonization process is the most relevant aspect in respect to the society. Consequences of the harmonization are of the great effect to consumer's expenditures and it leads to an increase in prices. The tariffs of indirect taxes applied in Lithuania are harmonized in accordance with the minimal tariffs applied in the EU. The key aspect of the thesis is addressed towards the analysis of an effect of the harmonization on households.

Magister Legum - LLM / In terms of the SADC Regional Indicative Strategic Development Plan (RISDP), the main objective of the community is to achieve a monetary union through the creation of a regional central bank by 2016 and adoption of a single currency by 2018 in a systematic and progressive manner. The envisaged monetary union in the SADC is premised on a number of economic and financial regulations aimed at stimulating efforts by member states to achieve deeper forms of regional integration. The latter imperatives include a harmonised payment system as well as a corporate governance system among others. Nonetheless it is surprising how the pace of the process has been very subpar taking into consideration that it is the year 2015 and there has been no clear carved out legislation in any form which deals with the aspect of corporate governance raises concerns. This study serves as not only a reminder but also gives guidelines to taking progressive steps towards harmonised systems of law to ensure the efficient running of companies in SADC. This study is predicated upon other successful systems and the lessons that SADC could make use of as examples in creating a robust system of laws to ensure good corporate governance and in the long run the fulfilment of the concept of a monetary union.

Ein neuer Ansatz zur Linderung von chronisch-dekompensiertem Tinnitus mit monotonalem Charakter wird vorgestellt. Mithilfe von transponierter Musik wird der monotonale Tinnitus gezielt in ein wohlklingendes (harmonisches) Klangerlebnis eingebettet und damit dem Betroffenen das Defokussieren des Dauertons erleichtert. Das Verfahren wurde softwarebasiert umgesetzt und in einer Untersuchungsreihe mit Patienten auf seine Wirksamkeit überprüft. Dabei konnte insbesondere ein Sofort-Effekt unter der angepassten Musik herausgestellt werden, welcher das Intensitätsempfinden des Tinnitus drastisch senkt.

The aim of this thesis is to analyse the EU approach to the question of the legitimacy of criminal law. In particular, it enquires into what theoretical justifications does the EU legal order acknowledges as legitimating the resort to harmonized criminal law as a regulatory instrument. Moreover, it enquires if the selected approach is consistent with the identity the EU has set for itself, as a ‘fundamental rights sensitive’ kind of supranational organization, as established at Article 2 TEU, which includes the respect of fundamental rights as one of EU founding values. This research aims at complementing the existing literature theorising on harmonisation of substantive criminal law as a strategy for integration, which has to date primarily focused on the extent of the EU competences, and on the relation between harmonisation and other strategies of integration, such as mutual recognition. The aspect of the impact of the exercise of these EU competences on individuals and of what are the envisaged justifications for that has been to date underexplored. This thesis aims at filling this gap. In doing so it aims at contributing to the systemic understanding of EU criminal law testing its developments against a EU constitutional law benchmark. In terms of methodology, the thesis relies on a criminal legal theory framework, which distinguishes between a normative, value-based approach to the justifications for criminal law, and an instrumental, mainly enforcement-based approach. It tailors these concepts to the supranational level, by combining criminalisation theory concepts with theories on harmonisation. In terms of sources, when enquiring the EU approach to the criminal law, the thesis looks at EU primary law (principles of subsidiarity and proportionality, and EU competences to harmonise substantive criminal law); EU policy documents (multi-annual programs and ad hoc EU criminalisation policy documents) and EU secondary law (especially the Racism and Xenophobia Framework Decision on Racism and Xenophobia and on the 2014 Market Abuse Directive).In terms of structure, the thesis devotes the first two chapters to the delineation of the theoretical framework, discussing criminal legal theories on the subject of of the legitimacy of criminal law, and theories on harmonisation of criminal norms. This part is aimed at identifying the analytical tools through which EU primary law, EU secondary law and EU policy documents are analysed in the following 5 chapters. A final chapter draws the relevant conclusions as to the consistency of the EU approach to the legitimacy of criminal law with the EU constitutional law framework. The findings of the thesis illustrate how the EU has not been consistent in its approach to the legitimacy of EU criminal law and it identifies a number of micro-ruptures between the approach in different historical phases; but also between different layers (EU primary and secondary law as well as policy documents) during the same period; and between different policy areas (e.g. EU criminal law was used to protect the security of EU citizens, and when to secure the achievement of EU policies). The thesis nonetheless identifies a macro-synchrony, which sees an historical progressive acknowledgement of a normative approach in a previously pre-existing instrumental context. This progress was positively evaluated as it contributed to increase the coherence of EU criminal law with EU constitutional law benchmarks. / Doctorat en Sciences juridiques / info:eu-repo/semantics/nonPublished

Magister Legum - LLM

Magister Legum - LLM / The resolution of disputes, including unfair dismissal disputes under the Labour Act 2007 is being criticised for being too complex, inefficient, protracted, expensive, and highly legalistic. This thesis would denote that the provision of proactive and expeditious dispute resolution systems helps to resolve labour disputes in the most effective and efficient manner, without necessarily having to resort to the courts. The ultimate goal is to ensure that the legal framework regulating the labour dispute system in Namibia assures the use of alternative dispute resolution (ADR) of its credibility, thereby creating confidence and enabling stakeholders to trust the system. Ideally, disputes should be resolved at the conciliation level, resulting in the minority of disputes being referred to arbitration or the Labour Court. The Office of the Labour Commissioner must be independent of the state, since the state is the largest employer, to ensure the stakeholders trust the system. However, it has been established that there are gaps between the legal framework relating to labour dispute resolution and the application of laws and regulations in practice, making the attainment of effective and efficient labour dispute resolution difficult. Therefore, the thesis will analyse the ADR in Namibia to finding out if the system is sufficient and appropriate for society’s need and to provide a recommendation for the system that is a quicker, equitable, and amicable way of resolving the disputes outside the courts through conciliation and arbitration.

Bakgrund: ISA 701 och Särskilt Betydelsefulla Områden (SBO) infördes år 2016 med avsikten att öka informationsvärdet i revisionsberättelsen. I den svenska kontexten är SBO ett outforskat område varför denna studie ämnar bidra till en förståelse för hur revisorers användning av SBO har sett ut sedan införandet. Syfte: Syftet med studien är att utforska om det finns ett samband mellan revisionsbyrå och användning av SBO samt ta reda på om användningen har blivit likriktad över tid sedan införandet av ISA 701 år 2016. Metod: Studiens hypoteser härleds utifrån befintlig teori och tidigare kunskaper vilket innebär att en deduktiv ansats används. Hypotesprövningarna genomförs med hjälp av sekundärdata och en longitudinell forskningsdesign. Resultat: Studien finner ett samband mellan revisionsbyrå och användning av SBO. Vad gäller likriktning finns det både indikationer på att revisionsbyråerna har blivit mer lika varandra i sin användning av SBO men också på att skillnaderna har ökat. Därmed finns det en risk för att byråspecifika faktorer påverkar hur många SBO ett företag tilldelas istället för enbart klientspecifika faktorer. Kunskapsbidrag: Studien ger en tidig inblick i hur SBO har tillämpats i en svensk kontext sedan införandet år 2016. För IAASB och övriga standardsättare som varit drivande i framtagandet av SBO bidrar studien till en uppföljning av hur användningen sett ut. Ur ett investerarperspektiv kan studiens resultat bidra till en ökad medvetenhet om vilka faktorer som påverkar varför ett företag tilldelas SBO. / Background: The purpose with Key Audit Matters (KAM) is to increase the information value in the audit report. In the Swedish context, KAM is an unexplored area, which is why this study aims to contribute to an understanding of how auditors’ use of KAM has been since its introduction. Purpose: The purpose of this study is to investigate whether there is a relationship between the audit firm and the use of KAM and to find out if the use has become more uniform over time since the introduction of ISA 701 in 2016. Method: The study hypotheses have been developed through existing knowledge which means that a deductive approach has been used. The hypothesis tests have been conducted using secondary data and a longitudinal research design. Result: The study’s result indicates that there is a relationship between the audit firm and the use of KAM. In terms of uniformity, there are some indications that the differences between the audit firms’ use of KAM have decreased. However, there are also indications that the differences have increased. Thus, there is a risk that firm-specific factors affect how many KAM a company receives instead of only client-specific factors. Contribution: The study gives an early insight of how KAM has been applied in a Swedish context since the introduction 2016. For IAASB and other standard setters that have been a driving force for the development of KAM, the study contributes to a follow up of how the use of KAM has been. From an investor perspective, the results from the study can contribute to an increased awareness of which factors that affect why a company receives KAM.

Au cours des deux dernières décennies, des autorités chargées de la régulation de secteurs aussi divers que l'énergie, les postes, les communications électroniques, les transports, la banque, l'assurance et les valeurs mobilières se sont multipliées aussi bien à l'échelle nationale qu'à l'échelle de l'Union européenne. Contraint par le droit dérivé, ou libre, à des fins d'impartialité et de crédibilité, ce mouvement européen de création des autorités de régulation n'est toutefois pas sans poser un certain nombre de difficultés. Qu'il s'agisse de la structure des autorités, de l'étendue de leurs pouvoirs, de leur degré d'indépendance ou de leur quête de légitimité, les solutions retenues pour institutionnaliser la régulation varient fortement d'un Etat à l'autre, cette diversité nuisant grandement à l'unité de cette catégorie juridique. Malgré l'absence de régime uniforme, des finalités communes animent pourtant ces autorités : encadrer, contrôler, sécuriser et protéger. Au regard des différentes expériences nationales et européennes, cet état de fait amène alors à s'interroger sur la possibilité et l'opportunité de construire un modèle d'autorité de régulation dans les secteurs des services publics en réseaux et des finances dont les Etats et l'Union européenne pourraient s'inspirer / Over the past two decades, the authorities in charge of the regulation of sectors as diverse as Energy, Postal services, Electronic communications, Transports, Banking, Insurance and Securities have increased on a national level as well as on an European level. Imposed by Legislation, or free, in order to obtain impartiality and credibility, this European movement of creation of regulators can face some difficulties. Whatever the structure of these authorities, the extent of their powers, their degree of independence or their quest for Legitimacy, the solutions adopted to institutionalise regulation vary widely from a State to another, this diversity greatly affects the unity of this legal category. However and despite the absence of any harmonised framework, a common purpose animates these authorities which is to supervise, monitor, secure and protect. Due to different national and European experiences, this established fact raises issues about the possibility and also the opportunity of building a regulatory authority model in network utilities and in financial sectors that could guide the States as well as the European Union