Den fortsatt snabba tillväxten av internationell handel och den ökade globaliseringen harresulterat i en ökning av användandet av internprissättning inom koncerner. Detta har i sin turuppmärksammat multinationella företag, som till följd av detta hamnat i mitten av en storm avstridigheter. I takt med att transaktioner ökat, har det uppstått problem med internprissättning.Internprissättningen används som ett viktigt verktyg av globala företag för att uppnå optimalavinster, där det kan uppstå manipulation av internpriser. Internprissättning förklaras därförofta som fenomenet att vinstmaximera genom att utnyttja andra länders skattesystem ochkringgå statliga regleringar. Mobiliseringen av internprissättning i syfte av skatteflykt är nästintill osynligt för allmänheten och ytterst svårt för tillsynsmyndigheter att upptäcka. För attkomma till underfund med detta problem och samtidigt hjälpa skattemyndigheter ochmultinationella företag har organisationen Organisation for Economic Co-operation andDevelopment (OECD) tagit fram ett antal riktlinjer.Syftet med vår studie är att genomföra en komparativ undersökning för att pröva om det finnsen skillnad mellan tillämpningen av OECD:s riktlinjer, mellan länder med anglosaxiskrespektive kontinental redovisningstradition. Därför sker den komparativa studien mellan detkontinentala Tyskland och det anglosaxiska Storbritannien. För att undersöka potentiellaskillnader används kapitel I, II och IV i OECD:s riktlinjer för internprissättning (OECDTransfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010).Dessa kapitel innehåller armlängdsprincipen, internprissättningsmetoder och dokumentation.För att kunna bedöma om det finns några skillnader i tillämpningen av OECD:s riktlinjermellan Tyskland och Storbritannien har vi kvalitativt granskat lagtexter och riktlinjer frånländernas skattemyndigheter. Vidare har vi använt oss av kvalificerad juridisk och ekonomisklitteratur.Vi har kommit fram till att det finns en skillnad mellan tillämpningen av OECD:s riktlinjermellan Storbritannien och Tyskland. Trots likheter som identifierats finns även storaskillnader mellan de två länderna. Dessa olikheter har varit av sådan omfattning att slutsatsenom att det råder skillnader i tillämpningen av OECD:s riktlinjer mellan ett anglosaxiskt ochkontinentalt land, kunnat dras. Studien bidrar till ökad kunskap om hur skattelagstiftningen ärutformad i Storbritannien och Tyskland. Den bidrar även med kunskap om hur OECD:sriktlinjer är utformade och hur dess utformning påverkar andra länders internprissättning. Vårstudie bidrar vidare med litteratur om Tysklands och Storbritanniens implementering avOECD:s riktlinjer samt OECD:s påverkan på utformning av länders skatteregler inominternprissättning. / The continued rapid growth of international trade and the increased globalization has resultedin an increase of use of transfer pricing within corporate groups. This has, further attractedattention to multinational companies that, as a consequence, have ended in the midst of astorm of debates. As transactions increased the problem of transfer pricing arose. Transferpricing is used as an important tool of global companies to achieve optimal profits, whereinternal prices may be manipulated. Transfer pricing is therefore often explained as thephenomenon of maximizing profit by utilizing other countries' tax systems and bypassinggovernment regulations. The mobilization of internal pricing for tax evasion is almostinvisible to the public and extremely difficult for regulatory authorities to detect. In order toaddress this problem while helping tax authorities and multinational companies, theOrganization for Economic Co-operation and Development (OECD) has developed a numberof guidelines.The purpose of our study is to carry out a comparative study to determine if there is adifference between the application of the OECD guidelines, between countries with Anglo-Saxon and Continental Accounting tradition. Hence, the comparative study takes placebetween the Anglo-Saxon United Kingdom and the Continental Germany. To investigatepotential differences, chapters I, II and IV are used in the OECD Transfer Pricing Guidelinesfor Multinational Enterprises and Tax Administration 2010. These chapters include the arm'slength principle, transfer pricing methods and documentation. In order to assess whether thereis any difference in the application of the OECD guidelines between United Kingdom andGermany, we have qualitatively reviewed legal texts and guidelines from the tax authorities ofthe countries. Furthermore, we have used qualified legal and economic literature.We have found that there is a difference between the application of the OECD guidelinesbetween United Kingdom and Germany. Despite similarities identified, there are also majordifferences between the two countries. These differences have been of such, that theconclusion that there are differences in the application of the OECD guidelines between anAnglo-Saxon and Continental country, could be drawn. The study contributes with increasedknowledge of how tax law is designed in the United Kingdom and Germany. It alsocontributes with knowledge of how the OECD guidelines are designed and how its designaffects other countries' transfer pricing. Our study further contributes literature on UnitedKingdom’s and Germany's implementation of the OECD Guidelines, as well as the OECD'simpact on the design of countries' tax rules in transfer pricing.This paper is hereinafter written in Swedish.

Den internationella skattelagstiftningen har inte följt globaliseringens snabba utveckling, där det idag saknas regler vilka till fullo reglerar multinationella koncerners vinstallokering. Idag är flertalet nationers skattebaser därmed urholkade, då företag kan allokera vinster till nationer med låg eller ingen beskattning. På grund av detta är aggressiv skatteplanering ett globalt utbrett problem, vilket OECD ämnar motverka genom att införa ett nytt skatteregelverk kallat Base Erosion Profit Shifting (BEPS). Regelverket består av 15 åtgärdspunkter och företag står nu inför en stor förändring där det internationella skatteklimatet kommer omkullkastas.  Denna uppsats åsyftar att studera vilken inverkan införandet av BEPS åtgärdspunkt 7 kan komma att få på svenska multinationella företags bolagsstruktur och lönsamhet. Syftet är vidare att ge vägledning till företag inför den kommande implementeringen av BEPS åtgärdspunkt 7.  För att uppfylla uppsatsens syfte har vi genomfört en kvalitativ studie, där vi med utgångspunkt i en hermeneutisk undersökningsmetod har haft en abduktiv ansats. Vi har genomfört semistrukturerade intervjuer med fyra svenska börsnoterade företag med internationellt utbredd verksamhet.  Uppsatsen finner teoretisk och empirisk styrka i att BEPS åtgärdspunkt 7 kan komma att få viss inverkan på såväl företags bolagsstruktur som lönsamhet. Förändringar i företags bolagsstruktur i form av omstrukturering kommer främst uppkomma om dubbelbeskattning uppstår och lönsamheten då riskerar att påverkas kraftigt negativt. Vidare kommer företags kostnader att öka på grund av ökade administrativa uppgifter, ökade resurskrav samt fler dispyter och revisioner, vilket kommer att ha en viss negativ inverkan på lönsamheten. / The international tax law has for decades been lagging behind the rapid pace of the globalization, consequently not being able to regulate multinational corporates’ behaviour regarding allocation of profits. This asymmetry has eroded states’ tax bases since multinational corporations has been permitted to allocate profits in any given nation, whereby tax planning has developed a widespread problem within the global business-arena. In order to curb the situation OECD has formulated a new tax regime named Base Erosion Profit Shifting (BEPS), which includes 15 action points with the main purpose to create equality regarding tax collection. Corporations are now facing an immense alteration whereby the global tax-climate is changing. The main purpose of this study is to analyse the impact of the implementation of BEPS Action 7 regarding corporate structure and profitability of Swedish multinational corporations. Furthermore, the study aims to provide guidelines for companies for the forthcoming implementation of BEPS Action 7. In order to fulfil the purpose of the essay we have conducted a qualitative study, which is based on a hermeneutic examination method with an abductive approach. Furthermore, the qualitative study has been conducted by semi-structured interviews with four Swedish listed corporations that have a distinct international connection.  The main findings’ regarding BEPS Action 7 is that the implementation can have a certain impact on both corporate structure as well as profitability. Changes within the corporate structure will mainly occur if there is situations of double taxation or if the profitability of the corporation gets negatively affected. Furthermore, the study implies that costs will increase as a consequence of Action 7 due to increased onus regarding administrative tasks, increased resource requirements and more disputes and audits arising as a result of the implementation.

The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devoted to bilateral and multilateral tax treates. The emphasis is on OECD and UN model conventions and related issues of exchange of information, non-discrimination and dispute resolution. The third chapter focuses on the approach of the Czech republic to enter into tax treaties. Its main part is devoted to a comparison of tax treaties which the Czech republic has concluded with the United States of America, Slovakia and Germany.

This thesis presents a comparison of export support systems in the Czech Republic and the United States of America. The emphasis is put mainly on functioning of the system of state-supported export finance and subsequent presentation of two types of export credit institutions - Czech Export Bank, plc. and Export and Import Bank of the United States. Both institutions are described in the theoretical part. In the practical part the theoretical knowledge is applied in a fictional business case.

Main goal of this dissertation is to analyze and evaluate corporate governance of DEK Company. Dissertation is composed of two parts -- theoretical part and practical part. The theoretical part will summarize the issue of corporate governance, which will result primarily from literature and relevant legislations. The practical part is the theoretical part applied to the selected company. To meet the targets will be used primarily analysis of ratios and cooperation with the member of the Board. At the conclusion will be compared to theoretical solutions with real results and propose recommendations for the company.

The master´s thesis deals with the issue of setting transfer prices for management services between associated enterprises. The thesis contains a theoretical definition of basic concepts and analysis of legislation. The content of the analytical part of the thesis is the analysis of the current state and analysis of case law. The theoretical background is applied in the practical part to a model example which is determined by setting transfer price for management services between internal associated enterprises.

The purpose of this study is to gain an in-depth understanding of the five institutional factors: democracy, rule of law, freedom to trade, education and corruption, and how they affect income inequality. The analysis covers a total of 20 different countries, 10 OECD countries, and 10 low to medium income countries between the time period of 2000-2017. The study´s dependent variable is the Gini index and the independent variables are different types of measurements for corruption, democracy, rule of law, freedom to trade, and education. Results from the regression analysis have been made in order to get a better understanding in what way these variables affect income inequality. The result of the regression analysis was that four of these five variables had a negative relation with income inequality. With the independent variable “Freedom to trade” stood for the outlying result. Something that is however in line with previous research where the two categories of countries were split into two different regression analyses and showed different results depending on the type of country. We did the same thing and also then we found the same result as the previous research. Our conclusion from this study is that there seems to be a negative connection between income inequality and the five institutional factors. / Syftet med denna studie är att få en fördjupad förståelse av de fem institutionella faktorerna: demokrati, rättsstatsprincipen, handelsfrihet, utbildning och korruption och hur de påverkar inkomst ojämlikheten. Analysen omfattar totalt 20 olika länder, 10 OECD-länder och 10 låg till medelinkomstländer mellan perioden 2000–2017. Studiens beroende variabel är Gini koefficienten och de oberoende variablerna är olika former av mått på korruption, demokrati, rättsstatsprincipen, handelsfrihet och utbildning. Resultaten från regressionsanalysen har gjorts för att få en bättre förståelse för på vilket sätt dessa variabler påverkar inkomst ojämlikheten. Resultatet av regressionsanalysen var att fyra av dessa fem variabler hade ett negativt samband med inkomstojämlikhet. Där den oberoende variabeln “handelsfrihet” stod för det udda resultatet. Något som dock går i linje med tidigare forskning där man dessutom delade upp de två kategorierna av länder i olika regressionsanalyser och kom fram till olika resultat beroende på typen av land. Detta gjorde vi också och fick även då samma resultat som den tidigare forskningen. Vår slutsats av studien är att det till synes finns ett negativt samband mellan inkomstojämlikhet och de fem institutionella faktorerna.

This bachelor’s thesis examines the relationship between economic freedom and political freedom on economic growth. The main purpose of the thesis is to analyze the differences in how these freedom categories affect growth in per capita GDP using two data sets for OECD countries and middle-income countries, respectively. The analysis builds on a cross-national panel set of 72 countries for the period 2000-2019, i.e., 36 countries in each group. The findings show that gross capital formation, foreign direct investment and general government final consumption have had positive and statistically significant effects on economic growth in OECD countries during the above period. There is also a statistically significant and positive relationship between economic freedom and per capita GDP growth among the OECD countries while this was not the case for the degree of political freedom. The results also indicate that economic freedom is positively related to per capita GDP growth in middle-income countries, but this relationship was not statistically significant. Thus, my main conclusions is that there is a positive relationship between economic freedom and per capita GDP growth, at least in the OECD group. However, political freedom does not appear to help explain economic growth rates among middle-income countries. / Denna kandidatuppsats undersöker sambandet mellan ekonomisk frihet, politisk frihet och tillväxten i BNP per capita. Huvudsyftet med denna uppsats är att analysera skillnaderna i hur dessa frihets kategorier påverkar tillväxt i BNP per capita med hjälp av två datamängder för OECD-länder respektive medelinkomstländer. Analysen bygger på en paneldataanalys med 72 länder för tidsperioden 2000–2019, det vill säga 36 länder i vardera grupp. Slutsatserna visar att inhemska bruttoinvesteringar, utländska direktinvesteringar och offentlig konsumtion hade en positiv och statistiskt avgörande effekt på den ekonomiska tillväxten i OECD-länderna under den givna tidsperioden. Det fanns även ett statistiskt signifikant och positivt samband mellan ekonomisk frihet och tillväxt i BNP per capita bland OECD-länderna medan detta inte var fallet för graden av politisk frihet. Resultaten indikerar också att ekonomisk frihet är positivt relaterad till tillväxt i BNP per capita i medelinkomstländer, dock var detta samband inte statistiskt signifikant. Således är mina huvudsakliga slutsatser att det finns ett positivt samband mellan ekonomisk frihet och tillväxt i BNP per capita, åtminstone i OECD gruppen. Men politisk frihet verkar inte hjälpa till att förklara den ekonomiska tillväxttakten i medelinkomstländer.

5 Abstract Lifelong learning is an important condition for a successful and fulfilling life in today's globalized world. Although the declared efforts of international organizations (UNESCO, WB, OECD, WTO, EU, etc.) to provide education for all, not everyone have equal chances in its acquisition. This work focuses on the initiative of UNESCO, OECD and the EU in this area. UNESCO focuses mainly on developing countries (providing functional literacy among the poorest) while the OECD and the EU to those developed (the target is people's employability and competitiveness, the acquisition of key skills). International organizations formulate these objectives in statements, strategies, action plans and proposals for action to eliminate unequal access to education. However, even these documents can render various difficulties and problems in their application in practice. Key words Adult education, inequalities in education, political documents (UNESCO, OECD, EU)

In the first chapter the paper is focused on sovereign rating, it describes the history and explains the basic characteristics in the context of its usual usage. In the second chapter the basics behind the Arrangement on Officially Supported Export Credits are explained. Because the main purpose of this paper is to compare sovereign rating and the country risk classification based on the Arrangement, the chapter focuses especially on the Knaepen Package that introduced country risk classification to the Arrangement. In the chapter there is also the introduction to the Malzkuhn-Drysdale Package. In the third and fourth chapter sovereign ratings and county risk classifications are compared on theoretical basis. There were used several different criteria, e.g. methodology of rating/classifying, time necessary for adjustment and criteria for evaluation. The fifth chapter is focused on Basel I-III, the connection between Basel capital adequacy and both credit risk evaluation systems is explained. In the following chapter, the question of guilt of rating agencies and their role in the outbreak of financial crisis is discussed. The last chapter is based on the case study that describes the difference between development of financial crisis in Italy and Greece and its impact on rating grades and country risk classification.