Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 391 for “"OECD"”.
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Modelling and comparing OECD countries' consumer behaviour
This thesis seeks to model and compare OECD countries' consumer behaviour. We build REPIHIRELCH and ECM formulations using long time-series based solely upon private sector measures of income for twenty OECD countries. No previous study features such a broad coverage of private sector data and …
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The determinants and impact of foreign direct investment (FDI) in Kenya and Tanzania: an OECD and non-OECD perspective 1996-2016
… levels by grouping the home countries into OECD and non-OECD countries between and within Kenya and Tanzania. The study employed quantitative methods and the findings of this thesis reveal for the determinants that imports, infrastructure development and institutional factors are important …
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Hugtakið "föst atvinnustöð" í skilningi 5. gr. samningsfyrirmyndar OECD
… Efnahags- og framfarastofnunarinnar OECD dagsins ljós, sem jafnframt er ein útbreiddasta fyrirmynd tvísköttunarsamninga í heiminum í dag. Þörfin fyrir samræmda fyrirmynd var orðin tímabær þar sem efnahagsleg viðskipti á milli ríkja höfðu færst mjög í aukana. Áður fyrr var sjaldgæft að …
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Komparace zdanění rodiny v České republice a vybraných zemích OECD
… rodiny v České republice a ve vybraných zemích OECD. V teoretické části je popsána osobní důchodová daň, její konstrukční prvky a základní informace o zdaňování fyzických osob dle legislativy jednotlivých států. Analytická část práce je podrobněji zaměřena na zdanění příjmů ze zaměstnání v České …
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The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
… of Economic Cooperation and Development (OECD) comprehensive transfer pricing guidelines is given for interpretation purposes. Although Zimbabwe is not a member of the OECD it adopted the transfer pricing guidelines. This study examines the Zimbabwe Transfer Pricing Legislation with the …
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The relationship between FDI and international trade : evidence from P.R. China and OECD
… for Economic Co-operation and Development (OECD) countries and China, in the derived analytical framework and with the adapted models. Pooled panel data ranging from 1988 to 2012 are applied, covering 23 OECD developed countries and China. The evolving relationships fit into the phases and …
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New Risks in Our Age: Migration, Terrorism and Emerging Radical Right in OECD Countries
This thesis consists of three independent journal articles.The first chapter studies the relationship between foreign-born individuals' terrorism and economic inequality. Although the extant literature focuses on sociodemographic factors of migration origin, it remains uncertain why some …
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Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation?
… in transfer pricing practice as intended by the OECD in its 2022 Transfer Pricing Guidelines (the TPG).1 Whether deliberate or unintentional, such a divergence has the potential to become permanent and has been exacerbated, accelerated, and entrenched by the OECD's work on digitalisation as part …
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Family leave policy and child health: Evidence from 19 OECD countries from 1969 to 2010
… for Economic Co-operation and Development (OECD) countries from 1969 to 2010. In addition, this dissertation investigates the extent to which the effects of leave policy vary by period and across welfare regimes. This research contributes to the existing literature (Ruhm, 2000; Tanaka, 2005) …
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Eco Innovation and Firm Performance in OECD Countries: Moderating Effects of Firm Age and Firm Size
… for Economic Co-operation and Development (OECD) firms, focusing on the boundary conditions shaping the EI-firm performance (FP) link. Although the Porter Hypothesis (PH) predicts a “win‑win” competitiveness gain from EI, evidence remains mixed. Using 158,880 OECD firm‑year observations …
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Misnotkunarvarnir í alþjóðlegum skattarétti: Samanburður á PPT-reglu OECD, 57. gr. tsl. og BEPS aðgerðaráætlun 6
… Test samkvæmt 29. gr. samningsfyrirmyndar OECD, almennri skattasniðgöngureglu 1. mgr. 57. gr. tekjuskattslaga nr. 90/2003 og viðmiða BEPS aðgerðaráætlunnar 6 um misnotkun tvísköttunarsamninga. Rannsóknarspurningin er hvort og að hvaða marki þessi úrræði veiti heildstæða og skilvirka vernd …
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The OECD transfer pricing guidelines: an analysis of their application in the South Africa legal regime
… of Economic Cooperation and Development (OECD) comprehensive transfer pricing guidelines. These guidelines are found in the OECD Report, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (1997) These guidelines have increasingly been adopted by many states. …
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Hvernig hafa ríki útfært CFC reglur í ljósi BEPS aðgerðaráætlunar OECD? Samanburður á löggjöf Íslands og Bandaríkjanna
… ritgerðinni verður farið ítarlega yfir tillögur OECD varðandi CFC reglur eins og þær eru settar fram í BEPS aðgerðaráætluninni. BEPS stendur fyrir Base Erosion and Profit Shifting sem hefur á íslensku verið þýtt sem rýrnun skattstofna og tilfærsla hagnaðar. Þar sem aðgerðaráætlunin hefur einungis …
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Raunveruleg atvinnustarfsemi og CFC-reglur í íslenskum tekjuskattslögum: Samspil EES-réttar, fjórfrelsis og OECD-viðmiða um efnahagslegt inntak
… skattarétti, þ.m.t. í samningsfyrirmynd OECD. Bent er á að efnahagslegt inntak er víðtækara hugtak en raunveruleg atvinnustarfsemi í skilningi dómaframkvæmdar Evrópudómstólsins, þar sem fyrr nefnda hugtakið tekur einnig til líkamlegrar nærveru, starfsfólks og ákvarðanatöku á þeim stað þar …
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Development and differences in structure of tax revenues in the OECD countries with an emphasis on personal income tax
… is to examine tax systems developments of the OECD countries. It also aims at identifying similarities and differences between the main choices of the OECD countries, with regard to tax levels, structures and systems: in many cases over the last forty or fifty years. The paper also tries to …
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A unified approach to testing for mean reversion of exchange rates and prices: The OECD and Latin American cases
… mean reversion of exchange rates and prices for OECD and Latin American countries from 1957 to 1997, while in chapter 4 we have restricted our attention to the floating period for selected OECD countries when we have included some real factors into the analysis.</p>
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