Relevant bibliographies by topics / International cooperation in tax administration / Dissertations / Theses
To see the other types of publications on this topic, follow the link: International cooperation in tax administration.

Dissertations / Theses on the topic 'International cooperation in tax administration'

Author: Grafiati
Published: 4 June 2021
Last updated: 9 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'International cooperation in tax administration.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Berthet, Karim. "Les difficultés de mise en oeuvre des dispositifs nationaux et internationaux de lutte contre les juridictions fiscales non coopératives." Thesis, Nice, 2014. http://www.theses.fr/2014NICE0012.

Full text
Abstract:
Il n'existe pas à l'heure actuelle de définition « officielle » des juridictions fiscales non coopératives, l'appréhension de ces dernières étant particulièrement difficile à cerner. D'où la grande difficulté de les recenser avec exactitude et du même coup de leur donner une désignation géographique précise... Or, cette notion est d'autant plus importante qu'elle est le critère de détermination de territoires à régime fiscal dit « privilégié. » L'étude de la notion des juridictions fiscales non coopératives apparaît dès lors comme fondamentale pour aborder l'approche des législations fiscales
APA, Harvard, Vancouver, ISO, and other styles
2

Do, Cabo Notaroberto Barbosa Hermano Antonio. "Les échanges internationaux de renseignements fiscaux : recherches sur un paradigme fiscal limité." Thesis, Paris 2, 2017. http://www.theses.fr/2017PA020086.

Full text
Abstract:
La coopération internationale par l’échange de renseignements fiscaux, question classique si bien que marginale, s’est renouvelé dans l’acuité pour devenir l’une des matières les plus sensibles du droit fiscal international contemporain. Malgré tous les efforts politiques et juridiques déployés ces dernières années, et leurs véritables avancées sur le plan de la technique juridique et de l’efficience administrative, il y a raisons de craindre qu’elle rencontre encore des différents limites pour fonctionner efficacement au niveau planétaire. Cette thèse s’occupe d’identifier l’existence d’un ré
APA, Harvard, Vancouver, ISO, and other styles
3

Ravel, d'Esclapon Anne de. "La lutte contre les paradis fiscaux à l'aune des exemples français et américain." Thesis, Strasbourg, 2016. http://www.theses.fr/2016STRAA013.

Full text
Abstract:
Les scandales financiers survenus ces dernières années et l'hémorragie des recettes fiscales ont remis sur le devant de la scène la lutte contre les paradis fiscaux. Au niveau national, la France et les États-Unis ont mis en place tout un arsenal de dispositifs afin de mettre un terme à l'utilisation des paradis fiscaux. Ils ont renforcé leur législation, qui met l'accent sur la coopération en matière fiscale. L'efficacité de la lutte contre les paradis fiscaux nécessite également une intervention au niveau international. L'Organisation de Coopération et de Développement économiques en est le
APA, Harvard, Vancouver, ISO, and other styles
4

Nguyen, Thi Thuy Trang. "Essays on public sector management: An international study on tax administration." Doctoral thesis, Universitat Autònoma de Barcelona, 2020. http://hdl.handle.net/10803/671381.

Full text
Abstract:
Aquesta dissertació s’ha abordat i emmarcat per tenir en compte la perspectiva del rendiment de l’administració pública i presenta els resultats de les meves investigacions sobre qüestions relacionades amb l’AT des de diferents dimensions, en diversos països i durant molts anys. Cobreix tres capítols corresponents a tres articles empírics. El primer capítol tracta de mesurar el rendiment de l’AT a 44 països (32 països de l’OCDE i 12 països que no pertanyen a l’OCDE), tot considerant la presència de variables contextuals. Utilitzant els estimadors de frontera desenvolupats i avançats recentment
APA, Harvard, Vancouver, ISO, and other styles
5

Jaramba, Toddy. "Voluntary disclosure programmes and tax amnesties: an international appraisal." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1015666.

Full text
Abstract:
Tax amnesties are government programs that typically allow a short period of time for tax evaders to voluntarily repay previously evaded taxes without being subject to penalties and prosecution that discovery of such tax evasion normally brings. Tax amnesties differ widely in terms of coverage, tax types, and incentives offered. A state’s Voluntary Disclosure Programme is another avenue available to taxpayers to assist them in resolving their state tax delinquencies. This programme is an on-going programme as compared to a tax amnesty, which is there for a limited time period only. The main go
APA, Harvard, Vancouver, ISO, and other styles
6

Gangl, Katharina, Barbara Hartl, Eva Hofmann, and Erich Kirchler. "The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study." Frontiers Media S.A, 2019. http://dx.doi.org/10.3389/fpsyg.2019.01034.

Full text
Abstract:
A constructive, highly professional relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors based on the extended slippery slope framework. We used in-depth qualitative interviews with 33 self-employed taxpayers and 30 tax auditors. Interviewees described the relationship along the extended slippery slope framework concepts of power and trust. However, also novel sub-categories of power (e.g., setting deadlines) and trust (e.g.,
APA, Harvard, Vancouver, ISO, and other styles
7

Han, Yuna Christine. "International criminal justice and the global south : extraversion and state agency." Thesis, University of Oxford, 2016. https://ora.ox.ac.uk/objects/uuid:86495512-c83a-48e5-b27d-4cdcb1aeefd7.

Full text
Abstract:
Why do states of the Global South initiate international criminal justice processes for domestic atrocity crimes? The phenomenon of Southern agency regarding international criminal justice presents an empirical and theoretical puzzle given the Southern states' defence of Westphalian sovereignty, or the juridical equality of states and domestic non-intervention. International criminal justice challenges this notion of sovereignty by directly prosecuting individuals under international law through international courts. This thesis rejects this theoretical notion that international criminal justi
APA, Harvard, Vancouver, ISO, and other styles
8

Al-Rashed, Wael E. R. "Kuwait's tax reformation, its alternatives and impact on a developing accounting profession." Thesis, University of Hull, 1989. http://hydra.hull.ac.uk/resources/hull:3573.

Full text
Abstract:
Since the discovery of oil, Kuwait has witnessed a vast economic transition which has boosted a significant welfare state. However, in recent years the situation has changed, influencing the state budget and financial resources. The search for sources of income other than oil gave rise to the possibility of imposing taxes in a hitherto tax-free country. The 1955 tax law was applied only to foreign enterprises operating in Kuwait, and since then few attempts have been undertaken to reform it. The purpose of this study is to examine the tax alternatives available to Kuwait, which could increase
APA, Harvard, Vancouver, ISO, and other styles
9

Silva, Mauro José. "Da competição à cooperação tributária internacional: aspectos jurídicos da promoção do desenvolvimento nacional num cenário internacionalizado." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11112011-092811/.

Full text
Abstract:
A busca pelo desenvolvimento nacional, como um processo de expansão das liberdades substantivas das pessoas, é um ideal que permeia o texto constitucional brasileiro e obriga o Estado a atuar para sua concretização. No entanto a atuação estatal deve considerar as repercussões internacionais que podem anular os esforços de promoção do desenvolvimento. O oferecimento de incentivos fiscais para atrair ou manter IED possui uma relação direta com o objetivo de promover o desenvolvimento nacional. Tais incentivos, no atual mundo globalizado, podem ensejar o surgimento de uma situação de competição t
APA, Harvard, Vancouver, ISO, and other styles
10

Apostolidou, Eleni. "The introduction of an EU FTT through the Enhanced Cooperation Procedure." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010322.

Full text
Abstract:
La thèse propose une esquisse des enjeux juridiques de l'adoption d'une taxe sur les transactions financières par le biais de la coopération renforcée en Europe. Les recherches portent plus précisément sur la technicité fiscale de la conception de cette imposition levée sur les transactions financières et les défis juridiques qui dérivent de son adoption par le biais de la coopération renforcée. La taxe, telle que conçue ne présente pas d'éléments de nature à la rendre contraire au droit international et européen et dans quelle mesure le cadre institutionnel qui l'accueille, celui de la coopér
APA, Harvard, Vancouver, ISO, and other styles
11

Laumonier, Alexandre. "La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales." Thesis, Bordeaux, 2017. http://www.theses.fr/2017BORD0762.

Full text
Abstract:
Si la fraude et l'évasion fiscales sont aussi anciennes que l'impôt lui-même, la mondialisation et la numérisation de l'économie ont placé les Etats face aux limites de leur pouvoir fiscal, pouvoir qui demeure intimement lié à leur compétence territoriale. Plus récemment, c'est la crise financière de 2007-2008 qui a attiré l'attention de l'opinion publique mondiale sur l'importance du phénomène de fraude et d'évasion fiscales internationales et le rôle essentiel qu’y tiennent les paradis fiscaux. Les outils juridiques conventionnels traditionnels à la disposition des Etats ont montré toutes le
APA, Harvard, Vancouver, ISO, and other styles
12

Lee, Chia-Kun. "Administrative incentives of interorganizational coordination for distance learning." CardinalScholar 1.0, 2009. http://liblink.bsu.edu/uhtbin/catkey/1466726.

Full text
Abstract:
Collaboration has become a critical trend in the field of distance education. Many studies indicated that academic administrators believe in the positive impact of distance education, but they did not consider their roles in making distance learning programs effective. It is beneficial to investigate the administrators’ perceptions of establishing relationships with the other partners for enhancing the competitive advantages of their distance learning programs. This study examines the incentives that drive distance education administrators to consider collaboration. It also reveals how the adm
APA, Harvard, Vancouver, ISO, and other styles
13

Hasche, Nina. "Value co-creating processes in international business relationships : three empirical studies of cooperation between Chinese customers and Swedish suppliers." Doctoral thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-30074.

Full text
Abstract:
This thesis focuses on value co-creating processes in international business relationships, where customers and suppliers have different frames of reference that create a distance, often expressed in terms of uncertainty between the customer and the supplier. This tension between developing cooperative business relationships in order to co-create value versus handling uncertainty, misunderstandings and conflicts based on perceived distance, makes an interesting arena for exploring how the value co creating process is formed in international business relationships. In this thesis, a customer-su
APA, Harvard, Vancouver, ISO, and other styles
14

Zong, Jian Ping. "Climate change in Sino-U.S. relations : a catalyst of cooperation or conflict?" Thesis, University of Macau, 2011. http://umaclib3.umac.mo/record=b2554512.

Full text
APA, Harvard, Vancouver, ISO, and other styles
15

Nerland, Krista. "Trying the Court : an assessment of the challenges facing the ICC in Uganda and Darfur." Thesis, McGill University, 2008. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=112509.

Full text
Abstract:
The ICC, which came into force in 2002, was held up by human rights activists as a force that would transform a culture of impunity into a culture of accountability. However, after five years of activity, the evidence suggests that the Court's effect has been mixed. Its ability to achieve retributive justice, broader reconciliation and restorative justice, as well as to deter future offences and promote peace has been variable, at best. Despite the Court's claim that politics are not its job, political missteps and support are adversely affecting the work of a judicious Court. Using the cases
APA, Harvard, Vancouver, ISO, and other styles
16

Tshirado, Nkhumbudzeni Maskew. "Information orientation of a public organisation : a qualitative case study of the information orientation in the Department of International Relations and Cooperation." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/80348.

Full text
Abstract:
Thesis (MPhil)--Stellenbosch University, 2013.<br>ENGLISH ABSTRACT: In the New Information Economy, government institutions must reorganise themselves to leverage their resources for sustainable growth and to compete in the global market place. According to some authors, successful organisations tend to be those that rely on their ability to innovate, use information constructively and leverage employee competencies to create sustainable growth rather than focusing on buildings and machines. In this research, the effective use of an Information Orientation Strategy for the improvement of
APA, Harvard, Vancouver, ISO, and other styles
17

Petersen, Hans-Georg. "Steuern in Fragilen Staaten : Empfehlungen für die Entwicklungszusammenarbeit." Universität Potsdam, 2010. http://opus.kobv.de/ubp/volltexte/2010/4846/.

Full text
Abstract:
Fragile states are characterized by institutions which do not have the political will or ability to reduce poverty in the interests of their citizen, to establish basic social security, to promote a successful development process, and to guarantee security and human rights. The regional disintegration processes after the period of imperialism and the fall of the iron curtain have created many new states, which still are politically unstable and unable for a sustainable development. In the literature such states are describes as "weak", "failing or failed", "collapsed", "conflict or post-confli
APA, Harvard, Vancouver, ISO, and other styles
18

Burešová, Lucie. "Mezinárodní spolupráce v boji proti daňovým únikům v oblasti přímých daní na úrovni OECD a EU." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206075.

Full text
Abstract:
The thesis deals with international cooperation in the fight against tax evasion in the field of direct taxation at the level of OECD and EU. First, the thesis explains why international tax evasion occurs, what the most common forms of tax evasion are and also how multinational companies use international, sometimes even aggressive, tax planning to reduce the tax burden. The next section specifies diverse measures already adopted within the OECD and the EU and also those that are still in preparation. Any action taken at the international level is put into context with what the Czech Republic
APA, Harvard, Vancouver, ISO, and other styles
19

Fazekas, Boglar. "The adoption of a police and judicial co-operation regime for the African Union." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/4440.

Full text
Abstract:
In 1991 the Treaty enacting the African Economic Community (AEC)1 was signed by the African Heads of State and Government.2 The AEC aims to establish regional free markets that would then be transformed into a continent-wide single market in six subsequent stages enabling the free movement of persons, goods, services, and capital until 2025 at the latest.3 However, to make sure that the free movement of persons in Africa would not also become a "free flow of criminals", the installation of a common market will require intensified police and judicial co-operation, information exchange and exter
APA, Harvard, Vancouver, ISO, and other styles
20

Ossa, Louis René. "Fiscalité des particuliers en Afrique subsaharienne et mobilité internationale des personnes." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01D083.

Full text
Abstract:
La fiscalité des particuliers en Afrique subsaharienne s'articule autour des principes de territorialité, d'extraterritorialité et d'internationalité. Ces derniers n'ont pas connu d'évolution particulière ces dernières années, en dépit de changements radicaux que connaît la société internationale. Ces principes demeurent fondés sur la reconnaissance pleine et entière de la souveraineté juridique de l’État, qui en fait l'acteur principal de la fonction fiscale. Ils évoquent une « société internationale vertébrée », dans laquelle les frontières physiques sont autant politiques qu'économiques. Il
APA, Harvard, Vancouver, ISO, and other styles
21

Randriamanalina, Tovony. "Les prix de transfert et le principe de pleine concurrence dans les pays en développement." Thesis, Paris Sciences et Lettres (ComUE), 2019. http://www.theses.fr/2019PSLED067.

Full text
Abstract:
La fixation du prix de pleine concurrence par les administrations fiscales des pays en développement soulève des questions singulières. L’objectif fondamental recherché à travers la fixation des prix de transfert est l’affectation de la juste assiette de l’impôt à chaque État concerné par les transactions intragroupes, c’est-à-dire au sein des groupes multinationaux de sociétés. L’OCDE et ses pays membres estiment que le meilleur moyen pour parvenir à cet objectif est de vérifier que le prix de transfert en cause respecte le principe de pleine concurrence, lequel repose sur une comparaison ent
APA, Harvard, Vancouver, ISO, and other styles
22

Mial, Fatima. "Fixation des prix de transfert à l'épreuve de la double imposition économique." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1053.

Full text
Abstract:
Avec la mondialisation, les groupes de sociétés ont multiplié les transactions internationales et, de fait, les phénomènes d'optimisation fiscale internationale. La nécessité de fixer des prix de transfert « objectifs » afin de permettre une juste répartition de la manne fiscale entre les États s'est très vite imposée. La remise en cause des prix de transfert conduit à une double imposition économique.Aujourd'hui, le principe de pleine concurrence est la norme internationale utilisée comme norme de référence pour la fixation de prix de transfert « objectifs ». Toutefois, cette norme est perfec
APA, Harvard, Vancouver, ISO, and other styles
23

Londadjim, Madjadoum. "Administration publique et developpement : analyse de l'exemple tchadien." Nantes, 1988. http://www.theses.fr/1988NANT4007.

Full text
Abstract:
Au lendemain de l'accession du tchad a l'independance, les pouvoirs publics ont tres vite manifeste leur volonte d'accompagner la decolonisation politique par le developpement economique du pays. Mais l'initiative privee etant defaillante, c'est l'administration publique qui est amenee a jouer le role de substitution : elle devient l'instrument privilegie de la politique de developpement economique et social du gouvernement. C'est a ce titre qu'elle intervient pour planifier l'economie, mettre en place les mecanismes d'incitation a l'investissement ou prendre directement en charge la gestion e
APA, Harvard, Vancouver, ISO, and other styles
24

Sjölund, Mikael. "With a little help from our friends : The European Union and its relation to Ukraine concerning regional cooperation." Thesis, Växjö University, School of Social Sciences, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-1122.

Full text
Abstract:
<p>This study examines the European Unions (EU) promoting of regional cooperation, included in its programme, the European Neighbourhood Policy (ENP). The thesis is based upon the agreed activities in the EU/Ukraine relation concerning regional cooperation.</p><p>The aim for this thesis is to visualise the policy outcome of the ENP concerning the EU/Ukraine relation and regional cooperation. The following questions are posed: What are the goals for the EU; what are the achievements and planned actions and what instruments are used by the EU in the ENP concerning the EU/Ukraine relation and reg
APA, Harvard, Vancouver, ISO, and other styles
25

Kleine, Holthaus Jan-Dirk. "Das Zollrecht Australiens im Lichte internationaler Warenverkehrsregelungen." Hamburg : Kovac, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015602745&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

Full text
APA, Harvard, Vancouver, ISO, and other styles
26

Molé, Antoine. "Les paradis fiscaux dans la concurrence fiscale internationale." Thesis, Paris 9, 2015. http://www.theses.fr/2015PA090007/document.

Full text
Abstract:
Dans le cadre de l’internationalisation puis de la mondialisation de la sphère économique et financière, les paradis fiscaux se sont développés tout au long du XXe siècle. Emergent à l’abri de la cage de l’Etat-Nation, ce phénomène de déconnexion de la sphère résidente de la sphère d’activité économique effective, a donné lieu à l’émergence de centres offshore, de manière embryonnaire durant la première moitié du XXe siècle, puis à une échelle industrielle sur l’ensemble des secteurs de l’activité économique à partir des années 1950. Les observateurs et les acteurs politiques des pays industri
APA, Harvard, Vancouver, ISO, and other styles
27

Ordonez-Matamoros, Gonzalo. "International Research Collaboration, Research Team Performance, and Scientific and Technological Capabilities in Colombia: A Bottom-Up Perspective." Diss., Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/26534.

Full text
Abstract:
This dissertation examines the ways international research collaboration affects the ability of Colombian research teams to produce bibliographic outputs, and to contribute to local knowledge. Research hypotheses are tested using Zero Inflated Negative Binomial Regression models to account for the effects of international research collaboration on team output while controlling for team characteristics, partner characteristics, scientific discipline, sector, the characteristics of the teams' home institution, and team location. The study uses control groups and the Propensity Score Matching ap
APA, Harvard, Vancouver, ISO, and other styles
28

Ceyhan, Deniz. "L'imposition des bénéfices des entreprises en Turquie : entre modernisme et préoccupations internationales." Thesis, Lyon 3, 2012. http://www.theses.fr/2012LYO30077/document.

Full text
Abstract:
Au siècle dernier, la Turquie moderne a adopté les principes de démocratie et de laïcité. Parvenue à la stabilité politique, elle connaît aujourd’hui une croissance économique stable et pérenne qui lui permet de jouer sa partition au niveau international. La Turquie est passée du modernisme inhérent à l’idéologie ataturkienne à un modernisme qui s’inspire aujourd’hui des principes occidentaux en les adaptant à sa conjoncture économique et à ses valeurs sociales. En matière d’imposition des bénéfices des entreprises, la législation fiscale joue un rôle essentiel. L’accroissement des échanges éc
APA, Harvard, Vancouver, ISO, and other styles
29

Wilke, Corvin Jamie Antoinette. "The role of organizational culture in the delivery of humanitarian assistance and inter-organizational collaboration." [Tampa, Fla] : University of South Florida, 2006. http://purl.fcla.edu/usf/dc/et/SFE0001653.

Full text
APA, Harvard, Vancouver, ISO, and other styles
30

Lacerda, Jan Marcel de Almeida Freitas. "A influência da ONU, da OEA, dos seus corpos burocráticos e de suas interações administrativas na promoção e na defesa da democracia na América Latina." Universidade Federal de Pernambuco, 2017. http://hdl.handle.net/11612/694.

Full text
Abstract:
A presente tese analisa a influência da Organização das Nações Unidas (ONU), da Organização dos Estados Americanos (OEA), de suas burocracias internacionais e de suas relações administrativas intra e extraorganizacionais na promoção e na defesa da democracia na América Latina. A partir das contribuições teóricas do construtivismo social e dos estudos de administração, é possível observar os corpos burocráticos das organizações internacionais como Administrações Públicas Internacionais (APIs) que influenciam a governança global ao distribuir níveis de governo e mudar as condutas dos Estados. A
APA, Harvard, Vancouver, ISO, and other styles
31

Doubravová, Lucie. "Daň z příjmů fyzických osob v České republice a Spojených státech amerických." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264584.

Full text
Abstract:
This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United Sta
APA, Harvard, Vancouver, ISO, and other styles
32

Hagström, Christoffer. "Bushadministrationens syn på internationellt samarbete och internationell rätt samt politisk-teoretiska tanketraditioners inverkan på administrationens utrikespolitik." Thesis, Örebro University, Department of Social and Political Sciences, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-2100.

Full text
Abstract:
<p>Essay in Political Science, Advanced Course, by Christoffer Hagström</p><p>“The Bush Administration´s view on international cooperation and international</p><p>law and political-theoretical traditions influence on the administration´s foreign</p><p>policy”</p><p>Supervisor: Jan Olsson</p><p>The purpose of this paper is to analyze the American foreign policy, particularly with regard to</p><p>international cooperation and international law. The two following research-questions are used in</p><p>order to fulfil the purpose: (1) what is the Bush-administrations´s view of of the place for</p><p
APA, Harvard, Vancouver, ISO, and other styles
33

Hanáček, Tomáš. "FATCA – praktická implementace v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264579.

Full text
Abstract:
This thesis deals with the Automatic Exchange of Financial Account Information between the Czech Republic and the United States of America for tax purposes commonly known as FATCA - Foreign Account Tax Compliance Act. At first, the Thesis describes the basics of international information exchange and then Automatic Exchange of Financial Account Information FATCA in relation to the impact on Czech Republic. More detailed is discussed legislation - Dohoda FATCA and Lex FATCA, which became part of Czech Legal System in 2014. Aim of the Thesis is the analysis of the implementation process of Dohod
APA, Harvard, Vancouver, ISO, and other styles
34

Bouggar, Samir. "Evaluation des politiques publiques internationales : le cas de la coopération maroco-française en matière administrative." Thesis, Université Grenoble Alpes (ComUE), 2017. http://www.theses.fr/2017GREAH030/document.

Full text
Abstract:
L’évaluation de la coopération administrative internationale (CAI) objet de notre recherche, a été retenue par le groupe du Comité Interministériel de la Coopération Internationale et du Développement (CICID), lors de la réunion de son Comité des évaluations, qui s’est tenue à Paris le 21 juin 2005. Assurée par la Direction Générale de la Coopération Internationale pour le Développement (DGCID), elle s’inscrit dans le cadre de l'évaluation-pays, ou évaluation stratégique, ayant porté sur les activités de la coopération bilatérale entre le Maroc et la France pour la période (1995-2005).La probl
APA, Harvard, Vancouver, ISO, and other styles
35

Li, Kwan-leung, and 李君樑. "The European currency crisis: a replay of strains on bretton woods system." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1995. http://hub.hku.hk/bib/B31954522.

Full text
APA, Harvard, Vancouver, ISO, and other styles
36

Hedqvist, Emanuel. "DRÖMMEN OM ETT ENAT NORDEN : Fyra centrala nordiska aktörer om utvecklingen och omfattningen av det nordiska samarbetet." Thesis, Karlstad University, Faculty of Social and Life Sciences, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-1123.

Full text
Abstract:
<p>Abstract</p><p>Title: DREAMING OF A UNITED ‘NORDEN’ (The North)</p><p>– Four central Nordic actors about the progress and extent of Nordic cooperation</p><p>The Nordic cooperation are often spoken as in terms of a peaceful international cooperation that is built upon a wide range of similarities among its members, such as a common culture, language similarities and a related kind of political system etc. But in spite of the fact that these so called propitious factors are present, many of the attempts that has been made trying to bring the states of the North (Norden) closer together has tu
APA, Harvard, Vancouver, ISO, and other styles
37

Souza, Matheus de Oliveira. "Cooperação internacional de agências das Nações Unidas no Estado da Bahia na área social – 1996-2013." Escola de Administração da Universidade Federal da Bahia, 2014. http://repositorio.ufba.br/ri/handle/ri/17553.

Full text
Abstract:
Submitted by Tatiana Lima (tatianasl@ufba.br) on 2015-05-04T20:32:26Z No. of bitstreams: 1 Matheus de Oliveira Souza.pdf: 1240114 bytes, checksum: ffc8b68a81cc6724ce291bf7c06cddd1 (MD5)<br>Approved for entry into archive by Patricia Barroso (pbarroso@ufba.br) on 2015-05-05T14:14:23Z (GMT) No. of bitstreams: 1 Matheus de Oliveira Souza.pdf: 1240114 bytes, checksum: ffc8b68a81cc6724ce291bf7c06cddd1 (MD5)<br>Made available in DSpace on 2015-05-05T14:14:23Z (GMT). No. of bitstreams: 1 Matheus de Oliveira Souza.pdf: 1240114 bytes, checksum: ffc8b68a81cc6724ce291bf7c06cddd1 (MD5)<br>A pesquisa
APA, Harvard, Vancouver, ISO, and other styles
38

Butros, Simon, and Tim Lager. "Plussummespela hela vägen till hållbar utveckling – En studie om ”Europas grönaste stad” : Hur Internationella samarbeten driver hållbar utveckling framåt i staden." Thesis, Högskolan för lärande och kommunikation, Högskolan i Jönköping, HLK, Globala studier, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-40741.

Full text
Abstract:
The environmental threat is a stressing concern which must be addressed immediately. The urbanization has been growing in a rapid pace the past years. Today, more than 50 percent of the world’s population lives in cities, and the forecast tells us that it will increase to 70 percent in 2050. This puts pressure on actors like states, organizations, companies, and municipalities who must work to meet the urbanization immediately. The UN, the EU and WWF amongst others advocates that international cooperation between these actors is the best way to go, and that cities must be prepared for the prob
APA, Harvard, Vancouver, ISO, and other styles
39

Noordijk, Peter Andrew. "Building Bridges with Social Capital in the European Union." PDXScholar, 2013. https://pdxscholar.library.pdx.edu/open_access_etds/1091.

Full text
Abstract:
A culture of accommodation and tolerance is a necessary part of establishing and preserving a functional multi-national and multi-ethnic European Union. Civil society organizations and their associated social capital have been shown to foster civic capacity and achievement of public policy goals. However, social capital that is based on group identity can also contribute to a sense of intolerance towards out-groups, undermining the stated tolerance objectives of the social pillar of the European Union. States with a strong presence alongside civil society are expected to be curb the developmen
APA, Harvard, Vancouver, ISO, and other styles
40

Banzato, Bruno Antonio. "A parceria do poder local com as agências internacionais de fomento na implementação de políticas públicas: Uma análise dos projetos do município de Curitiba." Universidade Tecnológica Federal do Paraná, 2015. http://repositorio.utfpr.edu.br/jspui/handle/1/1432.

Full text
Abstract:
Esta dissertação tem como objetivo principal a avaliação das especificidades da execução de programas de desenvolvimento local promovidos pela Prefeitura de Curitiba em conjunto com organismos internacionais. Diante da carência de políticas públicas federais para o âmbito das cidades e a insuficiência de repasses intergovernamentais, as administrações municipais rompem as fronteiras nacionais para vencer os principais campos do desenvolvimento urbano, promovendo cooperações com instituições internacionais de fomento que, além de financiar, também interferem na elaboração e execução de programa
APA, Harvard, Vancouver, ISO, and other styles
41

Lund, Frederik, and Milos Kenjic. "Internationell Internprissättning : En komparativ studie mellan Sverige, Japan & Ryssland." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14373.

Full text
Abstract:
Den ständigt ökande internationaliseringen leder till framkomsten av allt fler multinationella företag med verksamheter inom flera länder. En konsekvens av den ökade globaliseringen är att den internationella skatteflykten allt jämt ökat, då internationella koncerner väljer att flytta delar av vinsten till länder med mer förmånliga skattesatser. Ett sätt för de multinationella företagen att minimera den världsomfattande skatten är genom internprissättning. Internprissättning är det pris som koncernen sätter på sina interna transaktioner mellan koncernbolagen. Som en reaktion på den ökade skatt
APA, Harvard, Vancouver, ISO, and other styles
42

Safonova, Ekaterina. "Management interculturel : influence de la mentalité russe sur le management des entreprises et des organisations internationales." Phd thesis, Université de Strasbourg, 2013. http://tel.archives-ouvertes.fr/tel-01057886.

Full text
Abstract:
Cette thèse constitue un outil permettant d'établir, développer et améliorer la coopération entre les partenaires russes et occidentaux, ainsi que d'aider les représentants des secteurs privé et public occidentaux (sociétés privées et organisations internationales) à développer leurs activités en Russie. Son objectif est de montrer le rôle de la mentalité nationale (dans notre cas, la mentalité russe) dans le développement de ces relations. La thèse constitue une étude théorique et pratique, où nous avons utilisé l'approche multidisciplinaire du concept de mentalité; nous avons recouru aux dis
APA, Harvard, Vancouver, ISO, and other styles
43

Vardanová, Magda. ""FATCA" a její promítnutí do právního řádu České republiky." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-345085.

Full text
Abstract:
Resume in English Name of the thesis: "FATCA" and its projection into the Czech legal system Foreign Account Tax Compliance Act (alias FATCA), the law of the United States, is currently being much discussed topic not even in the Czech Republic, but within the European Union and also globally, as many developed countries are forced to implement its ideas due to their fear of possible sanctions from the USA. The purpose of this act is more efficient fight against the tax evasion of American taxpayers. Along with the adoption of this law the expert community has started to deal with possible issu
APA, Harvard, Vancouver, ISO, and other styles
44

Matoushaya, Takudzwa Leon. "BEPS Action 7 – The impact that changes to the PE definition will have on the manner in which multinational enterprises conduct cross-border business." Thesis, 2017. https://hdl.handle.net/10539/24372.

Full text
Abstract:
A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) 13 April 2017<br>‘The Organisation for Economic Co-operation and Development (OECD) Action Plan on Base Erosion and Profit Shifting (BEPS), is designed to prevent multinational businesses achieving nontaxation on profits or artificially shifting profits across borders to exploit lower corporate income tax rates’ (KPMG, 2014, p 5). ‘The OECD’s BEPS Action Plan, launched in July of 2013 and endorsed by the G20, incl
APA, Harvard, Vancouver, ISO, and other styles
45

Hrdlička, Lukáš. ""GATCA" a její promítnutí do právního řádu České republiky." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-354062.

Full text
Abstract:
Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasio
APA, Harvard, Vancouver, ISO, and other styles
46

Vieira, Carolina Rodrigues. "A Dupla Tributação dos Rendimentos Singulares e a Troca de Informações Fiscais no Âmbito da União Europeia." Master's thesis, 2019. http://hdl.handle.net/10316/90286.

Full text
Abstract:
Relatório de Estágio do Mestrado em Administração Público-Privada apresentado à Faculdade de Direito<br>O presente relatório pretende apresentar o trabalho desenvolvido durante o estágio curricular realizado entre outubro de 2018 e fevereiro de 2019 na Direção de Finanças de Coimbra, no âmbito do segundo ano do segundo ciclo de estudos em Administração Público-Privada, exigido para obtenção do grau de mestre. Neste contexto, procuramos melhor compreender qual a composição da Direção de Finanças, quais os seus objetivos e qual o caminho percorrido para os alcançar.Numa segunda parte do nosso tr
APA, Harvard, Vancouver, ISO, and other styles
47

Cheong, Si-Un, and 張思遠. "International Tax Cooperation and Taxpayers’ Rights-Focusing on the Exchange of Information." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/y3v5f8.

Full text
Abstract:
碩士<br>國立臺灣大學<br>科際整合法律學研究所<br>105<br>Under the economic globalization, free capital flows caused tax competition among countries, and some of them attract foreign investment through lowering tax rate for overseas investors. Since there are differences among tax rates, there is an incentive for individual or business to transfer their capitals from regions with higher tax rate, to regions with lower one, and this damages the tax base of a country. Compared to domestic assets, unless the taxpayer declares income honestly, it is hard for taxation authorities to understand the real status of such
APA, Harvard, Vancouver, ISO, and other styles
48

Ola, Ayoola Oluwaremilekun. "The misrepresentation of international transport costs." Thesis, 2011. http://hdl.handle.net/10413/9787.

Full text
Abstract:
International transportation costs and the use of a country’s imports cif/fob ratios as a measure for ad valorem shipping and direct international transportation costs measures has been at the forefront of international transport costing debates. Many researchers and analysts use the imports cif/fob ratios as a proxy for direct transportation costs in the absence of direct measures. The study was motivated to examine the authenticity and use of the imports cif/fob ratios as a measure for international transport costs. The study highlights the impact of the use of the ratios in presenting and i
APA, Harvard, Vancouver, ISO, and other styles
49

Vos, Gerwin. "Tax administration reform in certain African Tax Administration Forum members in Southern Africa / Gerwin Vos." Thesis, 2013. http://hdl.handle.net/10394/12220.

Full text
Abstract:
During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through a
APA, Harvard, Vancouver, ISO, and other styles
50

Ntlhakana, Sethelile Joyce. "Organised hypocrisy? African union and the international criminal court." Thesis, 2017. https://hdl.handle.net/10539/24767.

Full text
Abstract:
Submitted in partial fulfilment of the requirements for the degree of Master of International Relations in the Faculty of Humanities Department of International Relations, 2016<br>A feud between the African Union (AU) and the International Criminal Court (ICC) has been dragging for a while now. The indictment of President Omar Hassan Ahmad alBashir of Sudan and President Uhuru Kenyatta and his deputy president William Ruto in Kenya altered the cosy relations between the two organisations. Firstly, the AU contends that the ICC cannot prosecute heads of states that have immunity under internati
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography