Objetivou-se colocar em evidência as políticas realizadas na função repressiva do Sistema Brasileiro de Defesa da Concorrência (SBDC) sobre a fixação de preços de revenda (FPR) a partir da Lei n. 8.884/1994 (revogada pela Lei n. 12.529/2011). Do mesmo modo que a conduta poderia acarretar consequências perversas ao ambiente concorrencial, a falta de padrões claros para caracterizar a conduta como ilícita também pode ensejar efeitos deletérios ao ambiente institucional protegido pelo SBDC. O problema central da pesquisa está nos arranjos institucionais para promover a maximização da segurança jurídica no contexto da FPR no SBDC. Partiu-se da hipótese de que essas alternativas institucionais podem ser encontradas no próprio arcabouço normativo no SBDC, sem prejuízo de outras soluções estruturais. A partir dessa premissa, foi aplicado o método de análise de instituições para resolver um problema de arcabouço institucional aplicado. Inicialmente, o método abordou uma análise como um fim descritivo, objetivando identificar os elementos/particularidades do ambiente recortado para delimitar os contornos do problema da pesquisa. Para tanto, foram analisadas as decisões paradigmáticas do Cade sobre o tema. Ato contínuo, passou-se à função analítica aplicada do método, para formular um instrumental propositivo a respeito das possíveis falhas do arcabouço anteriormente estudado. Para tanto, a linha de raciocínio subjacente à tarefa foram os métodos dedutivo e hipotético-dedutivo, tomando como fontes a bibliografia especializada, além das estruturas balizadoras do ordenamento jurídico nacional. Concluiu-se que a estabilidade institucional é um dos fatores a ser considerado na promoção da defesa da concorrência, devendo ser garantida na intersecção entre as funções repressiva e educativa do SBDC, isto é, por meio de medidas educativas (medidas ex ante de conscientização) antes de medidas sancionadoras (ações punitivas ex post). Cabe ao Cade considerar os postulados da razoabilidade e proporcionalidade não apenas em suas atividades-fim, mas também nos reflexos de seus atos administrativos sobre o ambiente institucional, o que inclui o dever de proteção da segurança jurídica. Portanto, qualquer inovação institucional in pejus ao administrado aplicada pelo Cade, inclusive no caso de standards interpretativos, deverá ser considerada na perspectiva dos pilares da lei de processo administrativo como ponderação necessária, vedadas medidas contraditórias àquelas que se têm praticado no mesmo ambiente institucional. / The research encompasses the policies enforced by the Brazilian System of Competition Defence (SBDC) with regard to Resale Price Maintenance (RPM). While the conduct may produce a negative impact over competition - reducing the welfare of consumers -, the lack of predictability from the rulings enforced by SBDC on the subject might, likewise, produce deleterious outcomes to the institutional environment. The focus of this research rests on the premise of promoting a maximization of legal security in the context of RPM within SBDC. The initial hypothesis is that the institutional alternatives may be found within the very normative scope of SBDC, without prejudice of other structural solutions. Based on those premises we applied the Analysis of Institutions method in order to solve the issue within an institutional scope. Such method encompassed the analysis as a descriptive means, with the objective of identifying the elements/particularities of the given environment in order to define the contours from the object of the research. Subsequently, we moved on to the analytical method in order to instrumentally investigate possible flaws within the scope of what was previously studied. Thus, the subsequent lines of thought were both deductive and hypothetico-deductive. As a conclusion, the institutional stability is one of the factors to be considered in the promotion of competition defense, and it should be warranted within an intersection of repressive and educative functions from the SBDC, that is, through educative measures (ex ante) before repressive actions (punitive actions, ex post). It was concluded that institutional stability is one of the factors to be considered in promoting competition and should be guaranteed at the intersection between the repressive and educational functions of the SBDC, that is, through educational measures (ex ante measures) before punitive measures ex post. It will always be up to Cade to consider the claims with regard to reasonability and proportionality, not only with regard to the end activity but also with regard to the outcomes over the institutional environment - which also encompasses the duty of legal protection as well. Moreover, the notion of restrictions of competition \"by the object\" - as well as any institutional innovation contrary to the ones previously administered - should be considered from the perspective of the pillars of the Administrative Process Law.

Made available in DSpace on 2015-03-05T17:04:34Z (GMT). No. of bitstreams: 0 Previous issue date: 18 / Nenhuma / A busca das empresas pela ampliação e consolidação de mercado consumidor impulsiona a adoção de diferentes estratégias competitivas. Adotar canais de revendedores é uma prática de gestão de negócios que pode favorecer o sucesso de uma corporação, especialmente por ampliar sua abrangência de atuação. Ao mesmo tempo em que adotar a estratégia de revendedores pode auxiliar a empresa a consolidar seu espaço no mercado consumidor, pode também acarretar em diferentes dificuldades. Revendedores autorizados, mesmo sendo representantes de uma marca, são constituídos por empresas jurídicas diferentes da empresa de origem, podendo atuar de forma diferente do que prevêem as políticas originais e produzir resultados negativos na sua forma de atendimento a determinados mercados. Se alguma revenda realizar uma atuação ineficaz ou ineficiente, o prejuízo não será apenas da revenda autorizada, mas também da empresa dona da marca, uma vez que o consumidor final possivelmente não diferencia a ineficiência da revenda da ineficiê / Resale channels are a competitive strategy that companies use to improve and consolidate their consumer market. Adopting resale channels is a practice of business management that can improve the success of a corporation, especially because it enlarges its range of acting. At the same time, adopting resale channels can cause different trouble to the corporation. Authorized resale, even being representative of a trade mark, is appointed by legal enterprises other than the corporation of origin. This fact allows the resale channel to act in a different way from what the original politics predicts and produces negative results in its service for certain markets. If someone resells to carry out an ineffective or inefficient acting, the damage will not be only for the authorized resale, but also for the corporation that owns the mark, as the final consumer possibly does not differentiate the inefficiency of the resale from the inefficiency of the mark or product what the resale represents. Identifying elements that

Made available in DSpace on 2016-04-25T18:40:05Z (GMT). No. of bitstreams: 1 Pamela Kimi Shiraishi.pdf: 1259437 bytes, checksum: 488d180bf248e288c5a288a9f919f229 (MD5) Previous issue date: 2014-12-12 / Due to the raising globalization, members of the Organization for Economic Cooperation and Development (OECD) started to worry about the prices of the products sold among the companies of the same group in different countries. Companies could sell their products to the affiliate located in another country for a lower price, failing to collect taxes in countries where the tax burden is higher and to transfer profit from actual sales to another country that has a lower tax burden. It was then, the OECD published a guide for transfer pricing, which was adopted by all its members. At the 90´s, Brazil has become part of the world trade scene and, from the fact that it is not a member of OECD, the lawmaker had to publish internal rules about this subject. The first legislation was instituted in 1996. Some changes was made, until, in 2002 the Internal Revenue Service of Brazil (IRS) published Normative Instruction 243, which significantly changed the calculation method Resale Price Less Profit (PRL), which caused an impasse between IRS and taxpayers. After 10 years of debates, in 2012 the government published a new law about transfer pricing putting an end on the discussions about the calculation on the adjustments from this point on. The lawmaker let the option for the taxpayer the adoption of the new rules for the related year 2012. According to this scenery, this dissertation analysed the evolution of the rules of transfer pricing in the world and in Brazil and the related calculation methodologies. It purposed verify the reason of the deadlock between the taxpayers and the tax authorities and organize an analysis of the most economically feasible option for the taxpayer for the year 2012. This analysis was made using calculations of hypothetical situations, which one brought a view behaviour of the adjustments to be made by the taxpayers. As an answer to these objectives obtained as a result that in none of the hypotheses the Normative Instruction 243 was the most beneficial to the taxpayer, while the laws 12.715 and 9.959 show a less overtax. However, to decide what is the better option between the laws, is up to each entity foment an analyse of all the products manufactured, once it is not possible to opt for both laws / Com o crescente processo de globalização, os países membros da Organização para Cooperação e Desenvolvimento Econômico (OCDE) passaram a se preocupar com os preços dos produtos praticados entre as empresas do mesmo grupo em países diferentes. As empresas poderiam vender seus produtos à sua coligada, localizada em outro país, por um preço mais baixo, deixando de recolher tributos em países nos quais a carga tributária é mais alta, bem como transferir o lucro das vendas efetivas para outro país que tenha uma tributação mais baixa. Foi então que a OCDE publicou um guia de preços de transferências, que foi adotado por todos os seus integrantes. Nos anos 90 o Brasil passou a fazer parte do comércio mundial e, pelo fato de não ser parte integrante da OCDE, o legislador teve que publicar as normas internas sobre este tema. A primeira legislação foi instituída em 1996. Algumas alterações foram feitas, até que, em 2002 a Receita Federal do Brasil (RFB) publicou a Instrução Normativa 243, a qual mudou significativamente o cálculo do método Preço de Revenda Menos Lucro (PRL), o que causou um impasse entre o Fisco e os contribuintes. Após 10 anos de discussões, em 2012 o governo publicou uma nova lei tratando sobre preços de transferência o que colocou fim às discussões sobre o cálculo dos ajustes a partir daquele momento. O legislador deixou como opção ao contribuinte a adoção ou não das novas regras para o próprio ano de 2012. Diante deste cenário, esta dissertação analisou a evolução das regras de preços de transferência no mundo e no Brasil e suas respectivas metodologias de cálculo. Intencionou verificar a razão desse impasse existente entre o contribuinte e o Fisco e promover uma análise sobre a opção mais economicamente viável para o contribuinte para o ano de 2012. Esta análise foi feita por meio de cálculos de situações hipotéticas, as quais trouxeram uma visão do comportamento dos ajustes a serem feitos pelos contribuintes. Como respostas a estes objetivos obteve-se como resultados que em nenhuma das hipóteses a IN 243 foi a mais benéfica ao contribuinte, enquanto as Leis 12.715 e 9.959 apresentaram um ajuste menos oneroso. No entanto, para decidir qual é a melhor opção entre as Leis cabe à empresa promover uma análise de todos os produtos fabricados, uma vez que não é possível optar pelas duas normas

Trade of second hand goods between private individuals has increased substantially during the 21st century, particularly in the light of a growing e-commerce scene. Consequently, individual consumers more notably find themselves in the role of sellers in the marketplace and take on responsibilities traditionally performed by businesses. The study at hand builds on this phenomenon and examines how consumer online resellers at the online auction marketplace Tradera make sense of valuation and pricing processes related to their intended resale of pre-owned branded clothing. For this purpose, nine private Tradera-users have been interviewed. By drawing on theoretical contributions from economic sociology and the sociology of valuation, the study has contributed to an enhanced understanding of consumer online resale behaviour and the role of individual valuation and pricing processes for the ordering of an online auction market. The results show that the informants find it problematic to economically value and price garments that are to be resold in the market since they are considered, more or less, usable and meaningful possessions. The study has found valuation of garment condition to be the main source of uncertainty as it distinguishes the economic value of branded garments in the marketplace. The informants broaden the definition of what is judged “new” to make valuation processes more favourable in accordance to their perception of second hand markets. The study further finds that the informants facilitate individual valuation and pricing processes, and simultaneously contribute to market order, by referring to an informal and socially constructed scale for valuating product condition that is marketplace-specific and complements Tradera’s formal categorization system by adding nuances. To cope with the situational uncertainty of not knowing the auction outcome in advance, the study has shown that the informants appear risk averse when pricing garments and therefore avoid misplacing the value distribution.

Den växande oron kring textilindustrins påverkan på miljön utmanar klädföretag att ständigt anpassa och förbättra sina sätt att bedriva verksamheterna. Företag idag ser svårigheter i att förbättra sitt vardagliga arbete med hållbarhet, vilket lett till att implementeringen av återförsäljning i verksamheter sett snabb tillväxt under de senaste åren. Till följd av att förändringar i kunders och intressenters krav skiftat mot en mer hållbar praxis, tvingasföretagen upprätthålla konkurrenskraft genom att hitta nya sätt att skapa värde. I takt med att tillvägagångssätt ändras och den totala konsumtionen ökar, har företag börjat samla in och sälja kunders begagnade plagg. Processen banar väg för en ny affärsmodell som skapar nya intäktsströmmar och förespråkar cirkularitet inom företagen. Syftet med studien har varit att definiera vilka tillvägagångssätt företag har använt för att implementera återförsäljning i sina verksamheter. Det har även väckt frågor kring vilka utmaningar företagen står inför vid processen och vilka nya värden som tillförs företaget. För att finna svar har intervjuer med tre klädföretag genomförts, vilka för närvarande arbetar medåterförsäljning. Resultaten visar att integrering av återförsäljning i företagen genererat värden för dem själva, lojala kunder och nya kunder. Skapandet av dessa värden är kopplade till nya inkomstflöden, förvärv av nya kunder och förbättring av både Brand Equity och Green BrandEquity. Olika tillvägagångssätt har förkroppsligats i studien, där värderingar och attityder tillhållbarhet har varit faktorer som haft betydande effekter på utformningen. Företagens storlek och tid på marknaden har också visats vara av betydande karaktär. Utmaningar har hittats i att möta efterfrågan med ett attraktivt utbud och i balanseringen av kvalitet kontra kvantitet. Vidare ser vissa företag i studien sina handlingar som en skyldighet gentemot miljön, varpå andra företag ser sina handlingar mer som en tjänst gentemot sina kunder. Vilka nya värden konceptet skapar beror på företagens kärnvärden; dessa återspeglas i de tillvägagångssätt som tillämpas. / The growing concern for the textile industries’ impact on the environment is challenging companies to constantly adapt and improve their ways of conducting business. As companies face challenges to improve their everyday-business and long-term impact of sustainability, the implementation of second-hand as a business subsidiary has seen a rapid increase in growth in recent years. As changes in customer and stakeholder demands have shifted towards a more sustainable practice, companies are being forced to take on new ways to create value and be competitive. With practices shifting and the overall consumption rising, companies have started to collect and resell their used garments paving way for a new business model that creates new revenue streams and advocates for circularity within the company. The aim with this study has been to define what procedures companies have used to implement resale into their operations. This has also raised questions regarding what challenges the companies face with the process and what new values it brings to the company. To find these answers, interviews with three clothing brands, currently working with resale, have been conducted. The results show that integration of resell in the focal companies has generated values for themselves, loyal customers and new customers. Instances of these values are connected to new income streams, acquisition of new customers and improvement of both Brand- and Green Brand Equity. Different approaches have been embodied in the study, where values and attitudes towards sustainability have been factors that have had significant impacts on the design. The size of the company and the time at the market have also shown influence. Challenges have been found in meeting the demand with the supply and balancing quality versus quantity. As some companies in the study see their actions as a duty towards the environment, others see it more as a service towards their customers. What new values the concept creates, depends upon the core values of the company. Furthermore, this study will be written in Swedish.

Recent years have witnessed growing consumer interest in sustainable fashion and circular economy trends that focus on the make, use, and recycling. In several developed countries, consumers are more willing towards second-hand consumption. In India, the consumer attitude towards second-hand shopping has been slightly negative for several reasons. Moreover, India has been subjected to little or no research on consumer behavior. The aim of the study is to examine Indian consumers’ purchasing behavior associated with second-hand fashion in India and Sweden. Therefore, to address this issue and to gain a deeper understanding of consumer behavior while purchasing second-hand fashion, the study employed a qualitative approach combined with a case study research design. The in-depth semi-structured interviews involved fourteen Indian participants living in India and Sweden. The empirical data collected through the interviews were analyzed through thematic analysis, which yielded various themes and sub-themes. Two established frameworks in consumer behavior have been employed in analyzing the themes and sub-themes. The framework developed by Guiot and Roux has been used to confirm the motivational factors towards second-hand shopping. The theory of planned behavior (TPB) framework has been used to understand influential factors on consumer behavior towards second-hand shopping. The Guiot and Roux model analyses three key motivators that persuade consumers to purchase second-hand, which are economic, critical, and hedonic motivators. The theory of planned behavior framework analyses three perspectives of consumers, namely attitude, subjective norms, and perceived behavioral control and its influence on consumer intentions and behavior towards second-hand fashion consumption. The analysis and discussion provide influential factors and barriers towards the purchase intentions of Indian consumers. The study’s findings showed differences in the opinions of Indian consumers living in India and Sweden regarding second-hand consumption in general. While the Indian participants (Non-Buyers) in India refrained from giving second-hand fashion a chance, the Indian participants (Buyers) in Sweden were more open towards second-hand fashion. Different factors affect consumer behavior in different ways; factors like price, purchasing options, quality, and awareness regarding second-hand consumption have a positive influence, whereas factors such as hygiene, fashionability, personal values, and beliefs against second-hand consumption have a negative influence. Based on the findings from the analysis, possibilities to reinforce second-hand fashion consumption in India have also been discussed. Since the study has been conducted in a qualitative way, this paves way for future quantitative verification.

This thesis deals with the selected vertical restraints on competition that occur in the sector of e-commerce, namely resale price maintenance, dual pricing and most-favoured-nation clauses. The thesis raises the research question what stance the European Commission, the Court of Justice of the European Union, and particularly national competition authorities and courts of the Federal Republic of Germany, the French Republic, the United Kingdom of Great Britain and Northern Ireland, the Italian Republic, the Kingdom of the Netherlands and the Kingdom of Sweden take to the above-mentioned practices. The decisions of the authorities are considered in terms of their degree of strictness towards the vertical restraints in question. From a systematic point of view, the thesis is divided into eight chapters. Its subject, basic questions, aims and methods used are outlined in the introductory chapter. The second chapter, which deals with the concept of e-commerce, mainly provides the definition of the scope of the sector under consideration from a material point of view. The third chapter analyses the results of the European Commission's inquiry into the e-commerce sector, especially its conclusions on the functioning of the sector, its features and trends in this sector, particularly with regard to their...

Made available in DSpace on 2014-12-17T14:27:14Z (GMT). No. of bitstreams: 1 CarlosSGS_DISSERT.pdf: 1178601 bytes, checksum: a28efb1abc1d8f161f4f10625c193e6c (MD5) Previous issue date: 2010-09-06 / This study approaches the question of the administrative procedure of the environmental licensing of ranks of fuel resale, taking as basis a study case of the reality of the City of Natal/RN (Brazil). For in such a way, it was done a retrospect on the evolution of the system of road transport in Brazil, having started to briefly analyze the urbanization process that if after accented in the capitals of the Brazilian States the decade of 1950, relating these subjects with the growth of the sector of fuel resale. After that, it was transferred boarding of the defense of the national environment to the light of ambient principles constitutional. In the sequence, a boarding on the ambient guardianship in the Federal Constitution of 1988 was made, treating basically specifies and on the national urban politics and the national politics of the environment, with its instruments. In the sequence, it was transferred the analysis of the abilities and attributions of the National Advice of the Environment (CONAMA) and its Resolutions, for then only enter in the most important part of this work: an analysis of the environmental licensing of ranks of fuel resale, in the reality of the City of Natal/RN. Before this specific boarding, it was proceeded specifically a survey and communication from the applicable norms to such establishments (Resolutions of the CONAMA and norms of the ABNT), for after that carrying through an geo-ambient characterization of the City of Natal/RN. Finally, a reflection was made on the possibility of magnifying of the state activity, in terms of guarantees for the responsible members for the environmental policy and of administrative efficiency, through the idea of the ambient regulation. For the accomplishment of this study, it was proceeded research in diverse sources such as books, magazines, sites of the Internet, periodicals, thesis and dissertations, among others material, beyond visits the agencies that direct or indirectly act with the ambient defense and as fuel resale, such as Secretariat of Environment and Urbanism of the City of Natal (SEMURB), Institute of Economic Development and Environment of RN (IDEMA), Brazilian Institute of the Environment and the Natural resources You renewed, Executive Management of RN (IBAMA/RN), Public prosecutor's office of the Environment of Natal (Public prosecution service of the RN), National Agency of Oil (ANP) and Union of the Retailing of Derivatives of Oil of the RN, among others. To the end, satiated regulation is observed that although on the substance of the ambient licensing in ranks of fuel resale, also with federal, state and municipal norms, the municipal Public Power is very far from the fulfilment of its institutional functions, in the question environmental policy of these establishments, a time that few are the permitted ranks of resale in the city of Natal/RN / Esta disserta??o aborda a quest?o do procedimento administrativo do licenciamento ambiental de postos de revenda de combust?veis, tomando-se como base um estudo de caso da realidade do Munic?pio de Natal/RN. Para tanto, partiu-se de um retrospecto sobre a evolu??o do sistema de transporte rodovi?rio no Brasil, passando a analisar brevemente o processo de urbaniza??o que se acentuou nas capitais dos Estados brasileiros ap?s a d?cada de 1950, relacionando estes temas com o crescimento do setor de revenda de combust?veis. Em seguida, passou-se a abordagem da defesa do meio ambiente nacional ? luz de princ?pios constitucionais ambientais. Na seq??ncia, foi feita uma abordagem sobre a tutela ambiental na Constitui??o Federal de 1988, tratando especifica e basicamente sobre a pol?tica urbana nacional e a pol?tica nacional do meio ambiente, com seus instrumentos. Na seq??ncia, passou-se ? an?lise das compet?ncias e atribui??es do Conselho Nacional do Meio Ambiente (CONAMA) e de suas Resolu??es, para s? ent?o adentrar na parte mais importante do trabalho: uma an?lise do licenciamento ambiental de postos de revenda de combust?veis, na realidade do Munic?pio de Natal/RN. Antes desta abordagem espec?fica, procedeu-se a um levantamento e explana??o das normas aplic?veis especificamente a tais estabelecimentos (Resolu??es do CONAMA e normas da ABNT), para em seguida realizar uma caracteriza??o geo-ambiental do Munic?pio de Natal/RN. Por fim, realizouse uma reflex?o sobre a possibilidade de amplia??o da atividade estatal, em termos de garantias para os membros respons?veis pela fiscaliza??o ambiental e de efici?ncia administrativa, atrav?s da id?ia da regula??o ambiental. Para a realiza??o deste estudo, procedeu-se a pesquisas em diversas fontes tais como livros, revistas, s?tios da internet, jornais, teses e disserta??es, entre outros materiais, al?m de visitas a ?rg?os que direta ou indiretamente atuam com a defesa ambiental e como revenda de combust?veis, tais como Secretaria de Meio Ambiente e Urbanismo do Munic?pio de Natal (SEMURB), Instituto de Desenvolvimento Econ?mico e Meio Ambiente do RN (IDEMA), Instituto Brasileiro do Meio Ambiente e dos Recursos Naturais Renov?veis, Ger?ncia Executiva do RN (IBAMA/RN), Promotoria do Meio Ambiente de Natal (Minist?rio P?blico do RN), Ag?ncia Nacional do Petr?leo (ANP) e Sindicato do Com?rcio Varejista de Derivados de Petr?leo do RN, entre outros. Ao final, observa-se que apesar de farta regulamenta??o sobre a mat?ria do licenciamento ambiental em postos de revenda de combust?veis, inclusive com normas federais, estaduais e municipais, o Poder P?blico municipal est? muito aqu?m do cumprimento de suas fun??es institucionais, no quesito fiscaliza??o ambiental destes estabelecimentos, uma vez que poucos s?o os postos de revenda licenciados na cidade de Natal/RN

La thèse a pour objet la démonstration de l’évolution et de l’adaptation du système international de répartition et de distribution des ressources de l’espace extra-atmosphérique à la nature même de ces ressources dans un premier temps et à l’évolution des utilisations qui en ont été faites dans un second. Ces modifications factuelles se traduisent par des adaptations institutionnelles, juridiques. Elles s’expliquent certes par les évolutions des moyens de communication, par le besoin grandissant des acteurs en charge de missions de service public d’abord, puis des sociétés de droit privées ensuite, de fournir de nouveaux services au plus grand nombre. Au sein des ressources de l’espace extra-atmosphérique, figure en premier lieu le spectre hertzien, à savoir les bandes hertziennes sur lesquelles il sera possible de transmettre un signal et de mettre en place un service particulier. Ce « spectre », à l’instar du spectre lumineux, est fini et présente diverses caractéristiques, fonction de la partie de ce dernier dont il s’agit. Les services d’astronomie, de géolocalisation, de radio transmission ou encore de météorologie verront leur efficacité accrue sur certaines fréquences hertziennes, et ne pourront fonctionner proprement sur d’autres. La disponibilité de ces fréquences est donc limitée, et celles-ci entrent en conséquence dans la définition des ressources rares. Entrent également dans la catégorie des ressources qualifiées de rares, les orbites terrestres sur lesquelles il est possible de placer des satellites de communication à rendement optimum. Celles-ci sont naturellement limitées par une restriction physique matérielle, à savoir la place qu’il leur sera attribué, à la différence des ressources hertziennes, quantifiées via un spectre immatériel. Leur caractéristique de ressource naturelle rare / limitée a contraint les acteurs internationaux, premiers utilisateurs, à définir des principes pour le partage, la répartition et l’utilisation desdites ressources. Cependant, et si les principes développés initialement sont toujours d’actualité, le mode de répartition préconisé à l’origine, à savoir « premier arrivé, premier servi » a été le vecteur de nombreuses distorsions, voire non-respect flagrant, des principes précités. En effet, la privatisation des activités spatiales, notamment des activités de télécommunications, ainsi que des organisations internationales initialement chargées de la bonne coordination de l’utilisation de ces ressources, telle qu’étudiée ici, fût suscitée par le potentiel lucratif desdites activités, accompagnée par leur libéralisation parfois normative, et par des besoins croissants pour des types de technologies sans cesse renouvelés. Elle a toutefois dû s’effectuer en coordination avec les instances internationales chargées de la répartition et de la régulation des ressources hertziennes au niveau mondial, et plus précisément de l’Union internationale des télécommunications. C’est cette organisation qui constitue le centre de gravité de notre étude. Elle est un objet à part, représentatif de ce que doit être une organisation internationale moderne, évolutive, étant paradoxalement l’organisation internationale rattachée aux Nations-Unies la plus ancienne, puisque fondée en 1865 en tant qu’Union internationale de la télégraphie. L’adaptation en tant que clé de l’évolution, comme nous l’avions mentionné, aux usages des nouvelles technologies mais également à la restriction de ressources naturelles constantes en nombre, et pourtant de plus en plus sollicitées. Ceci constituera le troisième point de notre développement : l’étude des mécanismes internationaux créés pour pallier aux conséquences néfastes de la surréservation de ces ressources à fort potentiel lucratif, pourtant considérées comme patrimoine commun de l’Humanité, et à ce titre ne devant théoriquement pas faire l’objet de marchandisation. / The thesis aims at demonstrating the evolution and adaptation of the international system for distribution of the resources of outer space to the very nature of these resources, at first, and to the evolution of uses that have been made, in a second time. These factual changes translate into institutional and legal adaptations. They are certainly explained by the evolutions of the means of communication, by the growing need of actors in charge of public service missions first, then of private companies, to provide new services to the greatest number.Among the resources of outer space is the radio spectrum, namely the radio bands on which it will be possible to transmit a signal and set up a particular service. This "spectrum", like the luminous spectrum, is finite and has various characteristics, depending on the part of the latter. The services of astronomy, geolocation, radio transmission or even meteorology will see their efficiency increased on certain radio frequencies, and will not be able to work properly on others. The availability of these frequencies is therefore limited and they undoubtedly fall within the definition of scarce resources. Also included in the category of qualified scarce resources are the earth orbits on which it is possible to place communication satellites with optimum efficiency. These are naturally limited by a physical restriction, namely the place that they will be allocated, unlike radio resources, quantified via an intangible spectrum. Their characteristic as a rare / limited natural resource constraint has forced the international actors, first users, to define principles for the sharing, distribution and use of these resources. However, and while the principles developed initially are still current, the method of distribution advocated at the outset, namely "first arrived, first served", has been the vector of numerous distortions, or even flagrant non-respect, of the aforementioned principles.Indeed, the privatization of space activities, in particular telecommunications activities, as well as the international organizations initially responsible for the proper coordination of the use of these resources, as studied in our thesis, was prompted by the lucrative potential of these activities, accompanied sometimes by their normative liberalization, and by growing needs for constantly renewed types of technology. It must, however, have been carried out in coordination with international bodies responsible for the allocation and regulation of radio resources at the global level, specifically the International Telecommunication Union (ITU). This organization is the center of gravity of our study. It is a separate object, representative of what should be a modern, evolving international organization, being paradoxically the oldest international organization attached to the United Nations, since it was founded in 1865 as the International Telegraphic Union. The thesis finally develops adaptation as a key to evolution, as we have mentioned, to the use of new technologies but also to the restriction of natural resources, which are constant in number and yet increasingly solicited. This constitutes our third point: the study of international mechanisms developed to mitigate the adverse consequences of overbooking of these resources with a high lucrative potential, yet considered as common heritage of the Humanity, and in this capacity that should theoretically not be subject to any commodification.

Following thesis focuses on analysis of using five basic transfer pricing methods mentioned in the OECD Transfer Pricing Guidelines in the conditions of the Czech Republic (comparable uncontrolled method, resale-price method, cost plus method, profit split method, transactional net margin method). There are mentioned the problems connected with application of these methods and also suggestions how to fix them. In this respect thesis contains comparable, functional and economic analysis. As a part of the thesis there is an example of the transfer pricing documentation using cost plus method. Next there are noted the ways and criteria of selecting an appropriate method. There are also solved some tax aspects of determining the transfer prices.