There is a reasonable amount of literature and discussions among scholars on the effect of host country corporate taxation on the inflows of foreign direct investment (FDI). This study is an attempt to analyse this effect in 25 high income OECD countries over the period of 1996 until 2009. The main objective of the paper is to prove statistically whether there is significant and negative relationship between the inflows of FDI and corporate taxation in the selected sample of OECD countries during the specified time span. This relationship is investigated with OLS regression analysis with pooled panel data to find to what extent the selected explanatory variable effective tax rate (ETR) along with trade openness, long term interest rate, share of internet users and labour cost have an impact on the dependent variable - FDI relative to GDP. Finally, it is proved that the elasticity between corporate taxation and FDI is positive at a level below the average effective tax rate and negative above the average level of effective tax rate. In addition, all other important variables included in the regression model are found to be significant determinants of FDI. The study is based on relevant literature and the statistical analysis is made in regard to the models described in scientific articles in the paper.

The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts. Rulings relevant for this thesis are the proceedings regarding the Peru-agreements. The agreements led to taxpayers only paying Peruvian tax and escaping the much higher Swedish tax. The 2 § 4 paragraph shall be interpret in relation to international law to see how a cross-border proceedings shall be subject to tax law. The thesis explains that a teleological approach may be preferable to interpret the fourth item, also that the principle of legality might be set aside in favour of the aim the legislator wants to achieve with the clause. A discussion concerning whether the articles the OECD has developed to prevent tax treaty override can clarify the interpretation of § 2 paragraph 4 item in the law of tax treaty override will be held. From the court cases, it can also be seen that a common intention of the parties to prevent tax treaty override can be inferred from the contract, which affects the interpretation of the fourth item. The contract includes an article on taxation which is used to escape Swedish taxation. This article can legitimize the arrangement if the Peruvian company is active, but the procedure is questionable when there is no activity in the Peruvian company.

Tax treaty protection from international double taxation only goes as far as the treaty's substantive scope. Nations worldwide have adopted the text of Article 2 of the OECD Model Double Taxation Conventions (headed Taxes covered) in concluding bilateral treaties to prevent double taxation in the area of taxes on income and capital and taxes on estates, inheritances, and on gifts. The wording and structure of Article 2 give rise to a host of ambiguities, creating uncertainty for taxpayers regarding the taxes that come within treaty scope. A research strategy that draws on historic materials documenting the development of Article 2 throughout the League of Nations, OEEC, and OECD seeks to shed light on a provision that has retained its basic format and wording since the 1920s. Recent case law and academic literature are analyzed to gain a clearer picture of the common international concepts expressed in tax treaties that use the formulations proposed in the OECD Model Conventions. The research strategy, conceptual models, and proposed results aim to contribute to the understanding of the "taxes covered" and to guide subsequent research and heighten awareness of problems in the interpretation and application of the provision on substantive scope in tax treaties.(author's abstract)

Undersökningen i arbetet syftar på att jämföra de gällande styrdokument som skall efterföljas i förundervisningen i Finland och på Åland och motsvarande i Sveriges förskoleklass. Vidare vill jag genom e-intervjuer till personer med yrkeskompetens undersöka olikheter som finns gällande hur länderna arbetar inom verksamheterna där sexåringarna befinner sig i, faktorer som skiljer länderna åt inom daghemmets och förskolekassens värld samt få ta del av deras synpunkter och funderingar kring ländernas vision om vad just deras sexåringar skall befinna sig i för miljö året innan de börjar årskurs ett.   Jag har studerat styrdokumenten för länderna i fråga och jämfört de ämnen som jag anser vara relevanta i en jämförelse, värdegrund, uppdrag och mål, pedagogens roll och specialundervisning. Styrdokumenten har klara och tydliga mål, men hur mycket skiljer det sig mellan länderna för vad som exempelvis skall uppnås när barnet är sex år. Jag skulle önska att detta ämne var lite mer kontroversiellt, men tiden kanske hinner ikapp och vi får läsa mer om detta i framtiden. Vidare har PISAs undersökningar granskats, syftet med projektet PISA är att undersöka i vilken grad respektive lands utbildningssystem bidrar till att elever som snart skall avsluta den obligatoriska skolan är mogna och har de kunskaper som behövs för att möta framtiden.   Elektronisk intervju per e-post och en diskussion av styrdokumenten användes som datainsamlingsmetod för denna undersökning och frågorna utformades så att respondenten fritt kunde resonera i ämnet så ingående som hon eller han ville. Jag fick svar av 10 barnträdgårdslärare/daghemsföreståndare och tre svar av personer med en högre position som besitter kunskap i de frågor som jag bestämde mig för att fråga.   Resultaten visade på att respondenterna upplever att de har det väldigt bra som det är och att de anser att barnen har det bäst om de får gå kvar på daghemmet till det att de skall in i skolvärlden.

This thesis investigates the effects of ICT on economic growth in Turkey and other OECD member countries. After discussing the theoretical relationships between ICT usage and economic growth, we test the positive impact of ICT revolution on economic growth econometrically. In the empirical part of the study, we perform panel data analyses by employing data sets that belong to 30 OECD member countries for 1999-2008 period as well as carrying out time series analyses for only Turkey by using data between 1980 and 2009. We find out that ICT usage and production have a positive significant effect on economic growth in OECD case. However, due to some methodological difficulties and insufficiency of critical mass regarding ICT area and complementary physical and social infrastructures in Turkey, we cannot find any significant relationship between ICT and economic growth for Turkish case.

<p>This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. There are several factors that could cause issues for services rendered from a GSC.</p><p>GSCs render services to the members of a MNE. These types of services are often managerial, supervisory, marketing, or other kinds of services, which are preformed more efficiently if centralized in the MNE rather than if each member of the MNE would perform the services themselves. The research has shown three specific issues that have caused problems for MNEs: When is a service chargeable? Is the applied method for charging appropriate? And, how should the remuneration be determined? The concerned countries have different rules and regulations towards dealing with these issues, which have caused problems for MNE operating in these countries.</p><p>There is no other category of transaction that has caused as much disagreement between taxpayers and tax authorities as intra group services. Countries seem to have different approaches towards when services are chargeable, which in situations create disputes between taxpayers and the countries’ tax authorities.</p><p>The appropriate method for charging is dependent of the concerned countries. Three of the countries have a negative attitude towards indirect charging, while one has no preference. Consequently, this has caused problems for MNE to price services.</p><p>Three of the countries apply the OECD’s recommendations, when determine the appropriate pricing method. OECD has a hierarchy of the methods, whereas USA applies the best method rule, which means that they have no preference over a certain pricing method. The most common methods for pricing services are the cost plus method and the transactional net margin method. However, there are situations where some of the countries do not approve a profit element in the charge. In these situations, the OECD‘s recommendations do not provide a clear and straight answer, whereas the US Regulations have very strict and clear regulations when a service should be charged without a profit element.</p><p>There could be many factors to why countries have different interpretations: ambiguous recommendations from the OECD; subjective opinions from governments, tax authorities and courts; protectionism; language barriers; accounting standards; the differences in the legal value of the OECD recommendations; and probably other factors which has not been considered. Inferentially, the OECD should be more open to a “US approach”, by giving more clear, precise and direct recommendations. A “US approach” gives more predictability to practitioners. Direct, clear and precise recommendations will give less room for interpretation, thus, less confusion in practice. Even if this has to be accepted by countries it should lead to less confusion and hopefully decrease double taxation for MNEs.</p>

<p>This thesis analyzes the product cycles of five different product groups within the Swedish machinery export during the time period 1964-2003.</p><p>The result is that even though Sweden is a preferable region to launch new products and adopt new technologies, according to the product cycle models, the production is approaching a decreasing regional specialisation.</p>

No description available.

2007 infördes regler om dokumentationsskyldighet i Sverige. Reglerna baserades på OECDs riktlinjer för internprissättningsdokumentationskrav. I slutet av september 2014 publicerade OECD BEPS-rapporten ”Guidance on Transfer Pricing Documentation and Country-by-Country Reporting” vilken innehåller omfattande förslag på hur OECDs nuvarande internprissättningsdokumentationsregler bör revideras. Frågan blir därmed om, och i så fall hur, kommande svenska internprissättningsdokumentationsregler bör utformas? Det finns idag betydande skillnader mellan nuvarande svenska bestämmelser och OECDs kommande ändringar. Avvikande svenska dokumentationsregler leder till ökad börda för de multinationella företagen då de tvingas följa flera olika mer eller mindre komplicerade regelverk. Något som riskerar att leda till att företag inte väljer att etablera sin verksamhet i Sverige. OECDs tredelade dokumentation bidrar till ett ökat informationsutbyte mellan respektive lands skattemyndigheter samt ökad förståelse bland bolagen om vad som utgör ett armlängdsmässigt pris. Nuvarande svenska internprissättningsdokumentationsregler bör därför revideras så att de harmoniserar med OECDs kommande riktlinjer. BEPS-rapporten bidrar till tydligare och mer funktionella regler. Dock finns det möjlighet för stater att själva utforma regler inomvissa områden. I kombination med OECD medlemsstaters olika tolkningssätt öppnar det upp för en regeldiskrepans mellan berörda länder. I syfte att skapa harmoniserade och funktionella regler krävs att samtliga OECD-länder implementerar riktlinjerna på likartat vis. Det är således av vikt att lagstiftaren i Sverige implementerar OECDs riktlinjer strikt och i de fall det finns möjlighet till tolkningsutrymme, ser till syftet bakom OECDs riktlinjer samt till hur andra jurisdiktioner valt att utforma sina internprissättningsdokumentationsregler. För att BEPS-rapportens syften ska uppnås krävs åtgärder på global basis, och Sverige behöver således revidera nuvarande svenska regler så att de uppfyller BEPS-rapportens intentioner.

Vår studie granskar personuppgiftshanteringen i Uppsala kommun och undersöker hur internationella dataskyddsriktlinjer påverkar deras arbete. Vår forskningsmetod är fallstudie och som datainsamlingsmetod utförde vi semistrukturerade intervjuer med personuppgiftsombudet på Uppsala kommun. Vi har sedan analyserat och diskuterat resultaten kvalitativt. De internationella riktlinjer vi studerat mest ingående är EU:s dataskyddsdirektiv, EU:s kommande dataskyddsförordning, OECD:s ”Privacy Framework” och FN:s ”Guidelines Concerning Computerized Personal Data Files”. Vi har även undersökt vilka svenska lagar som påverkar kommunens arbete, främst Personuppgiftslagen. Resultatet av studien är att Uppsala kommuns arbete påverkas i hög grad av EU: direktivet, och i framtiden kommer de påverkas ännu mer av EU: förordningen. Det är dock inte på eget bevåg de valt att följa EU:s riktlinjer, utan det är på grund av att den svenska lagstiftningen är baserad på EU:s regleringar. Personuppgiftslagen är Sveriges tolkning av EU: direktivet. På grund av detta är Uppsala kommun tvungen att anpassa sig efter EU:s riktlinjer.