Thèses sur le sujet « Arms length »

O presente estudo tem por objetivo avaliar o regime brasileiro de controle dos preços de transferência a partir do confronto dos princípios arms length e da praticabilidade. Inicialmente, são relatadas as principais características históricas e metodológicas do desenvolvimento da disciplina nos âmbitos internacional e brasileiro. Em seguida, é apresentada uma teoria dos conflitos normativos, amparada nas doutrinas de Dworkin e Alexy, para sustentar que a colisão de princípios deflagrada pela variedade de mecanismos que mitigam a realização do arms length em favor da praticabilidade na legislação brasileira deve ser avaliada pelo exame da proporcionalidade conduzido por uma correta fundamentação argumentativa. Defende-se, depois, que o arms length e a praticabilidade estão inseridos no ordenamento constitucional-tributário brasileiro com a natureza de princípios jurídicos respectivamente justificados pelas ideias de igualdade particular e igualdade geral. Configurado o cenário da colisão, é analisada a proporcionalidade dos seguintes mecanismos: definição do aspecto subjetivo, exclusão dos royalties e da transferência de tecnologia, restrições da comparabilidade, margens de lucro predeterminadas, liberdade de escolha de métodos, vedação de outros métodos e utilização de safe harbours. A partir dos resultados da análise, conclui-se que o regime brasileiro não é eficaz no controle dos preços de transferência. Sugere-se, então, um conjunto de medidas alternativas que constitua um meio termo entre a desproporcional praticabilidade obtida com os mecanismos do atual regime e a diminuta praticabilidade da disciplina internacional.
This study examines the Brazilian transfer pricing regime by facing arms length and practicability principles. Initially, historical and methodological characteristics of the discipline development are reported both from international and Brazilian perspectives. Then, based on Dworkin and Alexy doctrines, a normative conflicts theory supports that the collision between principles produced by a variety of mechanisms, which mitigate arms length results by promoting practicability, should be evaluated through a proportionality exam conducted under a correct argumentative discourse. Thereafter it advocates that arms length and practicability are inserted in the Brazilian constitutional tax system as legal principles justified by particular and general equality ideas respectively. Once the collision scenario is configured, proportionality of the following mechanisms is analysed: subjective aspect definition, royalties and technology transfers exclusion, comparability restrictions, predetermined gross margins, choice of methods freedom, other methods prohibition and safe harbours usage. The analysis concludes that there is no efficacy in Brazilian transfer pricing regime. Therefore it suggests a number of alternative measures which constitutes a midterm between the disproportional practicability of the current regime mechanisms and the diminished practicability of the international discipline.

The Formulary Approach to the Taxation of Transnational Corporations: A Realistic Alternative? Synopsis The central hypotheses of this thesis are: that global formulary apportionment is the most appropriate method for the taxation of transnational corporations (TNCs) in lieu of the present system commonly referred to as the separate accounting/arm's length method; and that it is essential, in order to implement the proposed global formulary model, to create an international organisation which would fulfil, in the taxation field, a role equivalent to that of the World Trade Organisation (WTO) in international trade. The world economy is fast integrating and is increasingly dominated by the activities of transnational enterprises. These activities create a dual tax problem for various revenue authorities seeking to tax gains derived thereon: Firstly, when two or more countries entertain conflicting tax claims on the same base, there arises what is commonly referred to as a double taxation problem. Secondly, an allocation problem arises when different jurisdictions seek to determine the quantum of the gains to be allocated to each jurisdiction for taxation purposes. The traditional regime for solving both the double taxation and the allocation problem is enshrined in a series of bilateral treaties signed between various nations. These are, in general, based on the Organisation for Economic Co-operation and Development (OECD) Model Treaty.1 It is submitted, in this thesis, that while highly successful in an environment characterised by the coexistence of various national taxation systems, the traditional regime lacks the essential attributes suitable to the emerging 'borderless world'. The central theme of this thesis is the allocation problem. The OECD Model attempts to deal with this issue on a bilateral basis. Currently, the allocation problem is resolved through the application of Articles 7 and 9 of the OECD Model. In both instances the solution is based on the 'separate enterprise' standard, also known as the separate entity theory. This separate accounts/arm's length system was articulated in the 1930s when international trade consisted of flows of raw materials and other natural products as well as flows of finished manufactured goods. Such trade is highly visible and may be adequately valued both at the port of departure or at the port of entry in a country. It follows that within this particular system of international trade the application of the arm's length principle was relatively easy and proved to be extremely important in resolving both the double taxation and apportionment problems. Today, however, the conditions under which international trade is conducted are substantially different from those that prevailed until the 1960s. * Firstly, apart from the significant increase in the volume of traditionally traded goods, trade in services now forms the bulk of international exchanges. In addition, the advent of the information age has dramatically increased the importance of specialised information whose value is notoriously difficult to ascertain for taxation purposes. * Secondly, the globalisation phenomenon which gathered momentum over the last two decades has enabled existing TNCs to extend their global operations and has favoured the emergence of new transnational firms. Thus, intra-firm trade conducted outside market conditions accounts for a substantial part of international trade. * Thirdly, further economic integration has been achieved following the end of the Cold War and the acceleration of the globalisation phenomenon. In this new world economic order only TNCs have the necessary resources to take advantage of emerging opportunities. The very essence of a TNC is 'its ability to achieve higher revenues (or lower costs) from its different subsidiaries as a whole compared to the results that would be achieved under separate management on an arm's length basis.'2 Yet, the prevailing system for the taxation of TNCs overlooks this critical characteristic and is therefore incapable of fully capturing, for taxation purposes, the aggregate gains of TNCs. The potential revenue loss arising from the inability of the present system to account for and to allocate synergy gains is substantial. It follows that the perennial questions of international taxation can no longer be addressed within the constraints of the separate entity theory and a narrow definition of national sovereignty. Indeed, in order to mirror the developments occurring in the economic field, taxation needs to move from a national to an international level. Moreover, a profound reform of the system is imperative in order to avoid harmful tax competition between nations and enhance compliance from TNCs. Such a new international tax system needs to satisfy the test of simplicity, equity, efficiency, and administrative ease. To achieve these objectives international cooperation is essential. The hallmark of international cooperation has been the emergence, after World War II, of a range of international organisations designed to facilitate the achievement of certain goals deemed essential by various nations. The need for an organisation to deal specifically with taxation matters is now overwhelming. Consequently, this thesis recommends the creation of an international organisation to administer the proposed system. The main objective of this international organisation would be to initiate and coordinate the multilateral application of a formulary apportionment system which, it is suggested, would deal in a more realistic way with 'the difficult problems of determining the tax base and allocating it appropriately between jurisdictions'.3 The global formulary apportionment methodology is derived from the unitary entity theory. The unitary theory considers a TNC as a single business which, for convenience, is divided into 'purely formal, separately-incorporated subsidiaries'.4 Under the unitary theory the global income of TNCs needs to be computed, then such income is apportioned between the various component parts of the enterprise by way of a formula which reflects the economic contribution of each part to the derivation of profits. The question that arises is whether the world of international taxation is ready for such a paradigm shift. It is arguable that this shift has already occurred albeit cautiously and in very subtle ways. Thus, the latest of the OECD Guidelines on the transfer pricing question provides that 'MNE [Multinational Enterprise] groups retain the freedom to apply methods not described in this Report to establish prices provided those prices satisfy the arm's length principle in accordance with these Guidelines.'5 Arguably, the globalisation process has created 'the specific situation' allowed for by the OECD. This thesis, therefore, explores the relative obsolescence of the bilateral approach to the taxation of TNCs and then suggests that a multilateral system is better adapted to the emerging globalised economy. The fundamental building blocks of the model proposed in this thesis are the following: * First, the administration and coordination of the proposed system is to be achieved by the creation of a specialised tax organisation, called Intertax, to which member countries would devolve a limited part of their fiscal sovereignty. * Second, in order to enable the centralised calculation of TNC's profits, the proposed system requires the formulation of harmonised methods for the measurement of the global profits of TNCs. Therefore, the efforts of the International Accounting Standards Committee (IASC) to produce international accounting standards and harmonised consolidation rules must be recognised and, if needs be, refined and ultimately implemented. * Third, the major function of Intertax would be to determine the commercial profits of TNCs on a standardised basis and to apportion the latter to relevant countries by way of an appropriate formula/formulas. Once this is achieved, each country would be free, starting from its share of commercial profits, to determine the taxable income in accordance with the particular tax base that it adopts and, ultimately, the tax payable within its jurisdiction. In the proposed system, therefore, a particular country would be able to independently set whatever depreciation schedules or investment tax credits it chooses, and adopt whatever tax accounting rules it deems fit relative to its policy objectives. Moreover, this thesis argues that the global formulary apportionment model it proposes is not dramatically opposed to the arm's length principle. Indeed, it suggests that the constant assumption to the contrary, even with regard to the usual formulary apportionment methodology, is extravagant because both methodologies are based on a common endeavour, that is, to give a substantially correct reflex of a TNC's true profits. It has often been objected that global formulary apportionment is arbitrary and ignores market conditions. This thesis addresses such concerns by rejecting the application of a single all-purpose formula. Rather, it recognises that TNCs operating in different industries require different treatment and, therefore, suggests the adoption of different formulas to satisfy specific industry requirements. For example, the formula applicable to a financial institution would be different to that applicable to the pharmaceutical industry. Each formula needs to be based on the fundamental necessity to capture the functions, taking into consideration assets used, and risks assumed within that industry. In addition, if the need arises, each formula should be able to be fine-tuned to fit specific situations. Moreover, it is also pertinent to note that the OECD already accepts 'the selected application of a formula developed by both tax administrations in cooperation with a specific taxpayer or MNE group...such as it might be used in a mutual agreement procedure, advance transfer pricing agreement, or other bilateral or multilateral determination.'6 The system proposed in this thesis can thus be easily reconciled with the separate accounting/arm's length which the OECD so vehemently advocates. Both models have the same preoccupations so that what is herein proposed may simply be characterised as an institutionalised version of the system advocated by the OECD. Multilateral formulary apportionment addresses both the double taxation and the allocation problems in international taxation. It resolves the apportionment question 'without depending on an extraordinary degree of goodwill or compliance from taxpayers.'7 It is therefore submitted that, if applied on a multilateral basis with a minimum of central coordination, it also seriously addresses the double taxation problem. Indeed, it is a flexible method given that different formulas may be devised to suit the needs of TNCs operating in different sectors. Consequently, formulary apportionment understood in this sense, is a realistic alternative to the limitations of the present system.

O presente estudo tem por objetivo avaliar o regime brasileiro de controle dos preços de transferência sob o enfoque das diferentes visões que o tema pode apresentar. Inicialmente são relatadas suas principais características como a questão do arms length principle, seu histórico e aplicação, para em seguida falar-se acerca da disciplina no âmbito da OCDE e no direito comparado. Na sequência é abordada a legislação brasileira sobre o tema, a posição da jurisprudência, seu confronto com a valoração aduaneira, bem como sua relação com os acordos para se evitar a dupla tributação. Após configurado este cenário de introdução do estudo e seus principais contornos, são efetivamente analisadas as diferentes visões que o tema pode apresentar, notadamente em relação à recepção do arms length, a adoção de margens fixas e a questão da superioridade hierarquica dos tratados para se evitar a dupla tributação e a lei interna, no caso a lei dos preços de transferência
This study examines the Brazilian Transfer Pricing Regime from the standpoint of the different views that the issue may have. Initially the main characteristics are reported, for example, the arm\'s length principle, its history and application, thereafter it advocates the discipline within the OECD and comparative law. Following is addressed the Brazilian Transfer Pricing legislation, the position of jurisprudence facing with the customs valuation, and their relation with the double tax treaty. Once set up this introduction study scenario and its main outlines, are effectively analyzed the different views that the subject may have, especially with respect to the receipt of the arm\'s length principle, the adoption of fixed margins and the issue of hierarchical superiority of double tax treaties and domestic law, in case, transfer pricings law.

Transfer pricing compliance related issues continue to pose challenges to leaders of multinational entities (MNEs) and tax regulators. MNE leaders strive to mitigate the risks of non-compliance violations and double taxation, while tax regulators seek to minimize profit shifting and revenue losses. This multiple case study explored strategies for managing transfer pricing risks against the backdrop of various risks MNE leaders face for non-compliance violations. The cost contribution agreement theory served as the conceptual framework for this study. Data were collected from organizational documents and semistructured interviews conducted with 6 finance executives representing 2 multinational entities in the midwest and southwest regions of the United States who have implemented successful strategies to manage transfer pricing risks. Data were analyzed using Yin's multiple-step thematic analysis process. Following the thematic data analysis 5 themes emerged, including commitment to tax compliance, tax minimization, advance pricing agreement (APA), comparable uncontrolled price method (CUP), and cost plus method (CPM). MNE leaders favor commitment to tax compliance as an effective strategy as penalties for non-compliance increases risks to business functionality. The findings of this study may help business leaders to follow compliance procedures and adopt risk mitigation strategies, while also informing regulators to update tax regulations to reflect current economic realities. The findings of this study could result in positive social change through an enhanced governmental revenue that stimulates economic growth, improves productivity, and promotes technological innovations.

Les prix de transfert sont les prix auxquels les services, les biens corporels et les biens incorporels sont échangés entre parties ayant un lien de dépendance dans le cadre d'opérations transfrontalières. Les prix de transfert des transactions avec les droits de la propriété incorporelle adoptés par un groupe de parties ayant un lien de dépendance ont une incidence directe sur les bénéfices déclarés par chacune de ces parties dans leur pays respectif. Les dispositions législatives françaises et brésiliennes incorporent le principe de pleine concurrence, néanmoins de façon implicite. La question de savoir si un contribuable a respecté le principe de pleine concurrence est une question de fait devant être examinée dans chaque cas
Transfer pricing are the prices to which services, the tangible property and intangibles are exchanged between parties with a link dependency in cross-border operations. The transfer pricing of the transactions with the intangible property rights adopted by a group of parties having a bond of dependence have a direct incidence on the benefit declared by each one as of these parts in their respective country. The French and Brazilian legislative measures incorporate the principle Řarms, however implicitly. The question of whether a taxpayer has respected the principle Řarms, however implicitly is a matter of fact to be examined in each case

Thesis (S.M.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 2000.
Includes bibliographical references (leaves 65-66).
Rapidly changing technology and increased competition have made supply chain management and purchasing more and more critical in determining a companies competitiveness. Many industrial firms spend more than one half of every sales dollar on purchased products, and this percentage has been increasing with recent moves towards downsizing and outsourcing. Consequently, more and more pressure is being placed on materials organizations to cut costs and manage supply chains more efficiently. By developing tools that address two of the biggest issues, this project seeks to aid in the cost cutting and supply chain management efforts. The first tool optimizes product demand allocation among suppliers. The second tool controls inventory levels through more accurate inventory targets. Without proper tools to enable optimal demand allocation among suppliers, companies incur excess procurement costs. Most allocation systems do not take supplier capacity and shipping costs into account when allocating demand. Consequently, overall costs are excessive, because individual supplier capacities and demand is not matched to reduce costs for the supply chain as a whole. Many companies set inventory targets that are unattainable without significant risk, because the targets do not accurately represent requirements. Current targets are derived from models that do not include forecasted demand fluctuations, lead-times to individual plants, or variations in lead · times to plants. Therefore, there is an imbalance in true inventory requirements and estimated inventory requirements.
by Prentis D. Wilson, Jr.
S.M.

The preface to this collection "Dust Clouding: Ambiguity and the Poetic Image," highlights the ways in which poets such as W.S Merwin and Donald Revell use ambiguity and the poetic image to strengthen their poems and encourage equality between reader and writer. Hand Amputees have an Altered Perception of Images at Arm's Length is a collection of poems and poem like adventures.

Since the inception of democracy in South Africa and the subsequent lifting of sanctions and trade embargos placed upon South Africa, the country’s economy has evolved from a much protected, inward looking economy into an internationally robust and competitive environment. Multinational enterprises (MNE’s) which seek to invest in a geographical region often choose certain countries as a base from which they can expand their investments to the other countries in the region. With its sizable economy, political stability relative to the rest of Africa and overall strength in financial services, South Africa should be the ideal location from which foreign investors can extend their investments into the rest of Africa (Ogutta, 2011). However, in South Africa foreign investment has reduced to an extent where local companies are now more invested in international markets than international investment in South Africa (Development, 2018). In monetary terms, at the end of 2017, South Africa had invested R3.3 trillion in foreign markets while foreign markets had only invested R 1.8 trillion in South Africa (Development, 2018). With the current global economic challenges, developing countries like South Africa have become increasingly aware of the importance of tax revenue and the effects of base erosion and profit shifting on the financial well-being of the state (OECD:G20 Working group, 2014); (Economic Commissions for Africa, 2018). Section 31 of the South African Income Tax Act, is the main section in the Act relating to transfer pricing in South Africa. Transfer pricing is one of the most important issues in international tax. It is estimated that more than 60% of international trade happens across borders but within the same corporate groups (Cobnam & Mcnair, n.d.). The transfer pricing rules of South Africa are closely aligned with the wording of the Organisation for Economic Cooperation and Development (OECD) and the United Nations (UN) Model Tax conventions and are in line with tax treaties and other international tax principals (SARS, 2010). The cornerstone of the transfer pricing model is the use of the arm’s length price. In terms of the arm’s length principle, in order to test the reasonability of pricing within MNE’s, tax authorities should use a similar but unrelated open market transaction as the benchmark to determine if there were any profit shifting to avoid tax by the MNE’s between their different establishments in the different tax jurisdictions. The biggest challenge in South Africa and other countries, when applying the arm’s length principle is the lack of local comparable data available to evaluate the transfer prices (intercompany transactions) within the MNE’s (OECD Transfer Pricing Guidelines, 2018). There is a lack of publicly available company financial data that may be used to calculate comparative benchmarks, and the information which is available, is not necessarily sufficient or adequate for comparability purposes (Tax Justice Network, 2013). Information which is accessible may be incomplete and difficult to interpret. In other cases information may be difficult to obtain for reasons of its geographical location and, in some instances, it may simply not be possible to obtain information from independent enterprises due to enterprise competitiveness and confidentiality concerns (OECD Transfer Pricing Guidelines, 2018). Despite all of these limiting factors, the arm’s length principle, as recommended by the OECD & UN Tax Model, remains the globally accepted guiding principle for calculating acceptable transfer prices. This is evident in the fact that almost all bilateral treaties in the world are based on these tax models (Steenkamp, 2017). For the last decade in South Africa, corporate tax has been the third largest contributor toward total revenue collection by National Treasury (National Treasury, 2017). It is therefore important that domestic tax laws should be able to protect the country’s tax base through legislation that discourages base erosion and profit shifting. The objective of this dissertation is to consider whether South Africa should continue to exclusively apply the arm’s length principle, which relies on comparable data, when determining transfer prices for goods in MNE’s. In testing this position, the following two alternative methods namely, formulary apportionment and predetermined margins, will be considered to evaluate whether or not these additional or complementary methods should be applied in the determination of arm’s length where comparable data is not available or requires significant adjustment as it relates to goods.

This master’s thesis deals with the transfer pricing of intangibles and focuses on the U.S. standard commensurate with income. This standard has been accused of being incompatible with the overriding principle of transfer pricing, the arm’s length standard, and is not endorsed by the OECD. Recent developments on the topic include the introduction of a similar provision in Germany. The purpose is to evaluate the standard’s compatibility with the arm’s length standard and to establish the current position of the concept of commensurate with income.

To meet this purpose the thesis first describes the inherent problems surrounding transfer pricing of intangibles as well as provides a background to transfer pricing in the U.S. The focus then shifts towards the history, application and criticism of the commensurate with income standard. The thesis also gives an account of the OECD’s and Germany’s positions on the matter. In the final analysis the compatibility with the arm’s length standard is examined from two angles; the commensurate with income standard’s valuation approach on one hand and its use of hindsight on the other.

The commensurate with income standard uses an income approach to valuation of transfers of intangibles instead of the market approach recommended by the OECD. This may lead to overvaluation of intangibles and is not strictly in line with the arm’s length standard. The German commensurate with income provision is more in line with the market approach and is therefore more compatible with the arm’s length standard in this aspect.

The commensurate with income standard allows adjustments to transfer prices with the benefit of hindsight. The actual income from a transferred intangible is thus used as evidence as to whether or not the original transfer price was set reasonably. The OECD is of the opinion that only information known at the time of the transfer should be used, but makes an exception for the particular situation when a tax authority can prove that unrelated parties would have adjusted transfer prices retroactively. The point made here is that the commensurate with income standard places the burden of proof on the taxpayer, while the OECD places it on the tax authority. This allows the OECD to stay true to the arm’s length standard, while the U.S. and Germany deviates somewhat from it.

However, there is no exact manner in which to define the arm’s length standard, and even the OECD deviates from it more or less. The commensurate with income standard may be one step further away from the purest definition of it but not a complete deviation. The German version of commensurate with income manages to target the same problem while staying closer to the arm’s length standard. Germany has thereby found a middle way and might hold the solution to finding a consensus between the OECD and the U.S.

This research uses mixed methods to critically analyse health regulation systems in England, in a macro and micro sense. The qualitative side of the research involves interviews with key staff members from four NHS Trusts and two Clinical Commissioning Groups. These semi-structured interviews offer unique specific insights from the key actors, from varying perspectives in the process. The quantitative element of the research focuses on trends and correlations of the data sets used by particular arm’s length bodies operating in the policy area. Specific arm’s length bodies operating in the health policy arena, which are assessed in the research, include the Care Quality Commission, Monitor and Dr Foster Intelligence. The findings and conclusions centre on the deficiencies that are present in the current regulatory regime, what is occurring in this area, and why this is occurring. Following the Grounded Theory Approach, the research develops inductive theory, from the data, culminating in a “Feedback Loop Theory of Regulation”. Key words: NHS, regulation, mixed methods, arm’s length bodies, feedback loop theory, grounded theory, Care Quality Commission, Monitor, and Dr Foster Intelligence.

Thesis: Ph. D., Massachusetts Institute of Technology, School of Architecture and Planning, Program in Media Arts and Sciences, May, 2020
Cataloged from student-submitted PDF of thesis.
Includes bibliographical references (pages 111-113).
Target tracking is necessary across a wide range of disciplines and scales, such as in monitoring tissues and cells, beam bending, fluid dynamics, human-computer interaction, and traffic. Due to these widespread applications, advances in target tracking drive cascades of new medical, social, and scientific capabilities. In particular, this dissertation advances magnetomicrometry, a technology that tracks visually-obscured magnetic beads implanted within biological tissue to monitor in-vivo tissue length and speed within freely moving animals and humans. There are many methods to track visually-obscured objects, but magnetic-target tracking has the advantages of being low-cost, portable, and safe. However, current magnet tracking technologies are slow, precluding high-speed real-time magnetic-target tracking. This is due to the mathematics of magnet tracking, whereby magnet positions are traditionally determined via numerical optimization, suffering from instability and significant delays. This dissertation develops the mathematics for an improved method to track one or more magnets with high speed and accuracy and validates this method by demonstrating real-time muscle length tracking. We develop a high-speed, real-time, multiple-magnetic-target tracking method using the analytic gradient of the magnetic field prediction error. We extend this method to compensate for magnetic disturbances in real time using a simpler, more portable strategy than currently-published disturbance compensation methods. Validating our method in a physical system against state-of-the-art motion capture, we demonstrate increased maximum bandwidths of 336%, 525%, 635%, and 773% for the simultaneous tracking of 1, 2, 3, and 4 magnets, respectively, with tracking accuracy comparable to state-of-the-art magnet tracking.
by Cameron Roy Taylor.
Ph. D.
Ph.D. Massachusetts Institute of Technology, School of Architecture and Planning, Program in Media Arts and Sciences

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Dentre os principais problemas enfrentados pela globalização está a harmonização tributária. A dificuldade para conciliar sistemas tributários diversos é imensa. Nesse ínterim, tampouco, se evidenciam os conflitos atinentes às regras de preço de transferência, as quais, frisa-se, têm maior impacto tributário sobre as rendas geradas internacionalmente do que qualquer outro aspecto da legislação tributária. Nesse contexto, procurou-se, por meio do presente trabalho, compreender melhor os padrões, princípios e métodos utilizados internacionalmente para fins de cálculo do preço parâmetro de transferência, partindo-se de uma análise internacional evolutiva quanto ao tema para, então, tratar de forma pormenorizada sobre ao princípio arm’s length e efeitos decorrentes de sua aplicação. Após, discorreu-se sobre os preços de transferência no direito brasileiro, de sorte a abordar sua evolução, métodos utilizados para cálculo e a (não) utilização do princípio arm’s length em decorrência da utilização de margens predeterminadas. Ainda, analisou-se o posicionamente da ONU quanto a tal fato e as decisões do CARF e STJ referentes ao tema. Por fim, discorreu-se acerca da possibilidade e relevância na implementação do princípio arm’s length à legislação brasileira, elucidando as supostas dificuldades e alternativas existentes, com o viés de se chegar a um cenário mais próspero e favorável aos negócios internacionais, o qual deve trazer previsibilidade e segurança aos respectivos investidores/empresas.
One of the main problem faced by globalization is tax harmonization. The difficulty of reconciling different tax systems is immense. In this context, conflicts related to transfer pricing rules have a greater tax impact on revenues generated internationally than any other aspect of tax legislation. This study aim to understand the standards, principles and methods used internationally for the purpose of calculating the transfer price value. The study starts with an international evolutionary analysis on the subject and the detailed description of the arm's length principle and the effects of its application. Afterwards, it discusses about transfer pricing in Brazilian law, it’s evolution, methods used for calculation and the (non) use of the arm's length principle due to the use of predetermined margins. The position of the UN on this fact was also addressed and approached the decisions of CARF and STJ on the subject. Finally, it discusses about the possibility and relevance of implementing the arm's length principle to Brazilian legislation, elucidating the difficulties and alternatives, with the scope of creating a prosperous and favorable scenario for international business, which should bring predictability and security to the companies/investors.

Se realiza una investigación comparada de los consejos de las artes de tres regiones subnacionales de países distintos: Cataluña (España), Escocia (Reino Unido) y Jalisco (México) para investigar la aplicación del principio de “arm’s length”, su ejecución, su relación con el contexto cultural y político, así como su inclusión en sistemas institucionales distintos al anglosajón. Con una metodología cualitativa y el uso de estudios de caso, se llevan a cabo trabajos de campo en cada lugar mediante entrevistas, observaciones y trabajo documental, aplicando el canon conjunto de concordancias y diferencias para su análisis. Se concluye que un consejo de las artes no es necesariamente un organismo bajo el principio de “arm’s length” y se reflexiona sobre la influencia que los actores involucrados buscan ejercer a través de sus diversos recursos. La relación entre los consejos y sus contextos muestra las dialécticas entre legitimidad/eficiencia, transparencia/clientelismo y diferenciación/estandarización y tensiones entre centro/periferia. Desde la política se utiliza este principio como argumento retórico, mientras se pretende tener mayor control sobre las decisiones, aunque esto aumente su nivel de responsabilidad. Desde el sector cultural se ignora que el principio busca también mantener su distancia con él para evitar clientelismos. Se evidencia un mimetismo que copia modelos ajenos sin adaptarlos suficientemente al contexto y sin profundizar en experiencias externas ni con reflexiones teóricas, lo cual deja al descubierto algunos errores del proceso.
Titol: Els consells de les arts i el principi d’“arm’s length” en les politiques culturals subnacionals: un estudi comparatiu entre Catalunya (Espanya), Escòcia (Regne Unit) i Jalisco (Mèxic). Resum: Es realitza una investigació comparada dels consells de les arts de tres regions subnacionals de països diversos: Catalunya (Espanya), Escòcia (Regne Unit) i Jalisco (Mèxic) per investigar l'aplicació del principi d’"arm's length", la seva execució, la relació amb el context cultural i polític, així com la seva inclusió en sistemes institucionals diferents a l’anglosaxó. Amb una metodologia qualitativa i l’ús d'estudis de cas, es porten a terme treballs de camp en cada lloc mitjançant entrevistes, observacions i treball documental, aplicant el cànon conjunt de concordances i diferències per a la seva anàlisi. Es conclou que un consell de les arts no és necessàriament un organisme sota el principi d’"arm 's length" i es reflexiona sobre la influència que els actors involucrats busquen exercir a través dels seus diversos recursos. La relació entre els consells i els seus contextos mostra les dialèctiques entre legitimitat/eficiència, transparència/clientelisme, diferenciació/estandardització i tensions entre centre/perifèria. Des de la política s'utilitza aquest principi com argument retòric, mentre es pretén tenir major control sobre les decisions, encara que això augmenti el seu nivell de responsabilitat. Des del sector cultural s'ignora que el principi busca també mantenir la seva distància amb ell per evitar clientelismes. S'evidencia un mimetisme que copia models aliens sense adaptar-los suficientment al context i sense aprofundir en experiències externes ni amb reflexions teòriques, la qual cosa deixa al descobert alguns dels errors del procés.
Title: The arts councils and the arm’s length principle in cultural policy at a subnational level: A comparative study between Catalonia (Spain), Jalisco (Mexico) and Scotland (UK). Abstract: Comparative research on the arts councils of three sub-national regions from different countries, Catalonia (Spain), Jalisco (Mexico) and Scotland (United Kingdom), is carried out to examine the application of the arm's length principle, its performance, its relation to the cultural and politic context and its inclusion in institutional systems other than the Anglo-Saxon system. With a qualitative methodology and case study strategy, fieldwork is performed in each place through interviews, observations and documentary work, applying the joint canon of agreement and difference for analysis. The conclusion reached is that an arts council is not necessarily a body under the arm's length principle and the influence that stakeholders seek to exert through their various resources is reflected upon. The relationship between arts councils and their context shows the dialectics between legitimacy/efficiency, transparency/clientelism and differentiation/standardisation, and the tensions between the centre/periphery. This principle is used from politics as a rhetorical argument, while the aim is to have more control over decisions, even though this increases the level of accountability. The cultural sector is unaware that the principle also seeks to keep its distance from it to avoid clientelism. There is an evident mimicry, copying foreign models without adapting them sufficiently to the context and without delving more deeply into external experiences and theoretical reflections, which reveals some mistakes of the process.

In the UK, public access to emerging biotechnologies is largely regulated by three government bodies that operate at arm's length from democratically elected representatives: the Human Fertilisation and Embryology Authority (HFEA), the National Institute for Health and Care Excellence (NICE), and the Medicines and Healthcare Products Regulatory Agency (MHRA). Purposefully situated beyond traditional lines of electoral accountability, how can these independent bodies (commonly referred to as 'quangos') conceptualize and demonstrate their accountability to the public in regulating technically complex and morally controversial technologies? After articulating this general theoretical tension between independent and accountable decision-making in the arm's length context, I illustrate how it generates distinct, practical challenges within the HFEA, NICE and the MHRA. To navigate this general tension and address its practical ramifications, I invoke political theories of public reason and deliberative democracy, as well as recent attempts to apply these theories to the governance of biotechnologies. Through a critical analysis of these accounts, I articulate a new framework for 'public accountability as reciprocity' in the arm's length context. Its four, process-oriented conditions, of 1) reciprocal reasoning, 2) acceptance of deliberative disagreement, 3) voting, and 4) fostering the means of deliberative resistance, affirm the goal of identifying mutually acceptable reasons for collective decisions, but take seriously the fact that characteristics of emerging biotechnologies will often confound such attempts. Taken together, these conditions provide a more theoretically robust and normatively legitimate approach than existing accounts, notably 'accountability for reasonableness.' Next, I translate the theoretical claims of this framework into practice, illustrating how its conditions may be fruitfully applied towards the resolution of the practical challenges identified within the HFEA, NICE, and MHRA. In the HFEA, public accountability as reciprocity provides a robust approach to moral reasoning in the body's deliberations and resituates the role of public consultation. In NICE, it suggests a justifiable and properly tailored role for patient involvement in technology appraisals. Finally, in the MHRA, it explains why a growing number of devices defy the institution's traditional assessments of safety and effectiveness and offers reforms to its regulatory boundaries. I conclude with a set of policy recommendations for creating and operating arm's length bodies, as well as an account of broader contributions to the literature on public reasoning, the concept of 'ethics expertise,' and the practice of patient and public involvement.

This comparative study explored the process by which SMEs innovate in embedded and arm’s length relationships. In particular, this research asked how the nature of problem-solving, knowledge creation, innovation drivers and innovation outcomes differ in arm’s length and embedded (collaborative) ties. Contemporary strategy research recommends organizations manage close collaborative relationships to innovate and achieve a competitive advantage; however these relationships are resource intensive, prone to failure and often fail to provide an adequate return on investment. By investigating the under-researched innovative potential of low maintenance arm’s length relationships this research aimed to inform more sustainable SME innovation strategy, as these organizations are especially vulnerable to the perils of close collaboration. This thesis followed a qualitative research design utilizing a mono-method strategy of enquiry and conducted 21 semi-structured interviews with senior engineers, designers, MDs and management level staff across 10 north east-based manufacturing SMEs. The main findings based on thematic analysis of the data highlight that knowledge creation occurs via externalization, combination and internalization modes in arm’s length ties, whilst embedded ties also facilitate socialization knowledge creation. Incremental process innovation was most typically associated with collaborative relationships which often tended to be driven by isomorphic pressures, these pressures also manifest during initial problem-solving activity. In contrast, arm’s length ties were associated with both radical and incremental product innovation and the identification of new markets; this activity was exploratory in nature and primarily explained via organizational learning theory. These findings provide an alternative solution to addressing the challenges of networked SME innovation and help orientate future research into more sustainable innovation strategy.

En el sistema económico actual, América Latina está conformada por países fundamentalmente exportadores de materias primas, bienes intermedios, bienes a granel o commodities. Tales países son actores relevantes en el abastecimiento de bienes primarios en favor de las economías más grandes del mundo, característica que ha motivado la incorporación de metodologías de precios de transferencia específicas o “a medida”, en las respectivas legislaciones de las jurisdicciones latinoamericanas, con el objeto de que las transacciones involucradas tributen de manera adecuada ante los respectivos fiscos. Tal es el caso del Perú que a partir del 2012 cuenta con la citada legislación conocida como el “Sexto Método”. El objeto de este trabajo de investigación consiste en determinar bajo qué circunstancias el Sexto Método peruano cumple con el principio de libre concurrencia o arm’s length en el caso específico de las transferencias internacionales de minerales producidos en el Perú. En búsqueda de cumplir con ese objetivo, el trabajo parte por analizar en el Capítulo I el principio arm’s length o de libre concurrencia que rige la metodología de precios de transferencia y que se basa en la comparabilidad, así como el papel de las Directrices de Precios de Transferencia de la OCDE y la importancia del soft law en esta materia. El objetivo de este capítulo consiste en demostrar que es indispensable realizar un análisis de comparabilidad para determinar el precio de libre concurrencia, en base al cual deben tributar las transacciones entre partes vinculadas. El Capítulo II analiza el ordenamiento internacional en cuanto a la metodología específica para la fijación de precios de commodities. Así, se formula un análisis crítico de la incursión de la OCDE en su pretendido propósito de aprobar una metodología específica para commodities y se pone especial énfasis en las opiniones a favor y en contra de la metodología propuesta, procedentes de organismos y entidades de todo el mundo, y que son conocidas internacionalmente gracias a la plataforma virtual de la OCDE. Adicionalmente se evalúa la versión final de la modificación a las Directrices y los antecedentes latinoamericanos con relación al método para commodities, resaltando las metodologías vigentes en los casos específicos de Argentina y Brasil. El Capítulo III aborda el análisis del caso particular del Perú en cuanto a las exportaciones de concentrados de minerales producidos en dicho país. Perú, a partir del año 2001 adoptó normas sobre precios de transferencia para las operaciones entre partes vinculadas siguiendo el principio de arm’s length y en el año 2012 incorporó una metodología específica para determinar precios de commodities llamada “Sexto Método”, constituyendo parte medular de esta investigación, determinar si dicha metodología se ajusta al arm´s length. Dicho método estableció un procedimiento de valoración específico para operaciones de importación o exportación de bienes con cotización conocida en el mercado internacional. La investigación demuestra que en el caso del Perú, el problema el Sexto Método vulnera el arm´s length por: (i) el carácter obligatorio para determinadas operaciones de exportación e importación; (ii) la fecha en que la ley decide fijar el valor de cotización; y, (iii) la regulación que comprende respecto de lo que genéricamente se ha venido a denominar “ajustes” al valor de cotización, que lo reduce cotización en razón de las características del producto y de las condiciones de la exportación.
Tesis

This thesis is based on the regulations found in the OECD model and the OECD TP guidelines concerning the arm’s length principle. The core of the arm’s length principle is that transactions between associated enterprises should be treated the same as transactions between independent enterprises. This principle can be found in Article 9 of the OECD model. One transaction that may fall within the scope of Article 9 of the OECD model is business restructuring. Business restructuring was previously an unregulated TP area but with the new OECD TP guidelines, from 2010, regulations have been formulated. The aim with thesis is therefore to examine how the arm’s length principle should be applied to the new guidelines for business restructurings of intangibles with an uncertain value at the time of the restructuring. In order to answer the question set out in this thesis some of the factors that affect the application of the arm’s length principle have been examined separately. Firstly the arm’s length principle that is the generally accepted TP method used by both taxpayers and tax administrations in order to find a fair price for transactions between associated enterprises. The principle seeks to identify the controlled transaction and thereafter find a comparable uncontrolled transaction that is similar to the transaction performed between the associated enterprises. The second part examined the meaning of the term business restructuring according to the new guidelines since there is no other legal or general definition. Business restructurings are defined as cross-border redeployments of functions assets and risks, performed by MNEs. As long as a transaction falls within this definition it will be subjected to the arm’s length principle for tax purposes. The third part examined intangibles since that also lack a general definition. The identification and valuation of intangibles is a complex and uncertain thing to do for both taxpayers and tax administrations. When applying the arm’s length principle it is however found that the issue of identification of what constitutes and intangible may be unnecessary. The aspect that should be considered is instead the value of the intangible or more precise, the value that independent enterprises would have agreed upon in a similar situation. The applicability of the arm’s length principle to business restructurings of intangibles with an uncertain value at the time of the restructuring should be found by performing a comparability analysis. In order to perform a comparability analysis, the controlled transaction firstly has to be identified. Thereafter, a comparable uncontrolled transaction needs to be found. An equivalent uncontrolled transaction may not be found in all cases and it should in those cases be examined what independent enterprises would have done if they had been in a comparable situation. The arm’s length principle should be applied to business restructurings of intangibles with an uncertain value in the same manner as for any other uncontrolled transaction. The issues for this type of a transaction become the identification of what constitutes a business restructuring and also how to determine a fair value for the intangibles. The OECD TP guidelines lack some guidance as to the issues that can occur when a comparable uncontrolled transaction cannot be found. This creates an unsatisfactory guesswork for both taxpayers and tax administrations when trying to determine what independent enterprises would have done if they had been in a similar situation. This creates an unnecessary uncertainty when trying to apply the arm’s length principle.

Several traffic characterization studies have been performed on wireless LANs with the main objective of realizing good and accurate models of the errors in the wireless channel. These models have been extended to model the effect of errors on higher layer protocols, mainly at the data link layer. However, no prior work has been done to study the application level characteristics of MPEG-4 video traffic over 802.11b wireless networks. In this thesis a traffic characterization study of MPEG-4 video traffic over IEEE 802.11b wireless LANs with the main goal of building a tool for software testing is performed. Using two freely available tools to send and receive real-time streams and collect and analyze traces, MPEG-4 encoded video frames are sent over a 11 Mbps, 802.11b wireless LAN to characterize the errors in the channel and the effect of those errors on the quality of the movie. The results of this traffic characterization were modeled using ARTA (Auto Regressive-To-Anything) software. These modeled characteristics were then used to build a tool that generates synthetic traffic emulating real wireless network scenario. The tool emulates the error length and error free length characteristics of the wireless network for the MPEG-4 video traffic using the corresponding modeled characteristics generated by ARTA. The tool can be used by software developers to test their MPEG-4 streaming media applications without the need of the real infrastructure. The tool can also be trained and extended to support testing of any streaming media applications.

De Lents Semencements est une thèse de création en arts visuels. Conformément au principe du doctorat SACRe (Science, Arts, Création, Recherche), la thèse se compose d’œuvres, dont certaines seront présentées en exposition lors de la soutenance, et d’un écrit qui retrace et problématise le parcours.Le mémoire présenté ici se compose de quatre carnets de dimensions différentes, d’une notice d’exposition et d’un support numérique. Numérotés de 1 à 4, les carnets peuvent être lus de manière aléatoire. Les fichiers numériques sont des vidéos auxquelles les carnets renvoient.La recherche porte sur la notion de contrôle : le contrôle, la maîtrise, l’obsession de maîtrise, que les hommes et la science entendent avoir sur les phénomènes naturels, dont la manipulation du monde.Précisément, on s’est attaché à capturer et cultiver les substances qui forment ce qui est défini dans une acception large comme l’atmosphère (ou les atmosphères), que celles-ci soient physiques (l’air qui nous entoure, les nuages) ou, par glissement pour la démarche présentée dans le dernier carnet, psychologiques : on dira par licence artistique, al/chimiques.Les œuvres qu’on découvrira dans ces carnets, et les recherches qui y ont conduit, se sont d’abord inspirées très précisément des processus scientifiques qui ont été observés dans un laboratoire de physique du CNRS , le laboratoire de Physique et Mécanique des Milieux Hétérogènes (UMR 7636, ESPCI Paris). Le questionnement ou l’un des questionnements de la thèse, outre la thématique du contrôle, scientifique comme matériau d’artiste. Cette thèse fait apparaître que la démarche esthétique dévie et éventuellement détourne – voire pervertit - les finalités du laboratoire. Le protocole scientifique a alors été utilisé comme métaphore ou procès poétique, associé à une forme d’enquête épistémologique, notamment sur la réception de la science par le public (attractivité, confiance, et incompréhension – donc foi et crédulité).Les quatre carnets décrivent chronologiquement l’évolution de la recherche doctorale. Le premier prend la mesure d’un travail en laboratoire. Le deuxième rassemble une série de travaux qui concernent tous les efforts de contrôle et de représentations de l’atmosphère au sens physique – en l’occurrence il s’agit de travailler avec les nuages. Le troisième est une installation en forme de volière une performance réalisée avec des mouches, dans le cadre d’une exposition s’articulant autour de l’épigénétique. Le quatrième carnet reflète la tentation d’échapper à la rigueur de la science pour explorer les possibilités de réception confiantes du public, autour d’un protocole consistant à mesurer ou sembler mesurer, les composantes chimiques d’une atmosphère psychologique
De Lents Semencements (« Slow Seedings ») is a thesis in visual arts creation. In accordance with the principals laid out by the SACRe doctoral programme (Science, Arts, Creation, Research), the thesis is comprised of a number of pieces, some of which will be exhibited during the viva, as well as a written component that retraces and questions the process.The thesis presented here is made up of four notebooks of varying dimensions, an explanatory notice concerning the exhibition and a digital file of work. Numbered 1 to 4, the notebooks can be read in random order. The digital files contain videos to which the notebooks refer.This research is based on the notion of control: control, mastery, the obsession with dominion, for which men and science contend over natural phenomena, including the manipulation of the world.Thus, we have tried to capture and cultivate the substances which make up that which, in its broadest sense, is called the atmosphere (or atmospheres), be they physical (the air which surrounds us, or clouds) or psychological, a shift in the meaning adopted in the approach of the final notebook. By creative licence, the latter substances are referred to as al-chemical.The pieces presented in the notebooks, and the research that led to them, were first of all inspired precisely by scientific methods observed in a physics laboratory of the CNRS, the laboratory of Physics and Mechanics of Heterogeneous Environments (UMR 7636, ESPCI Paris). This thesis reveals that the aesthetic process deviates and sometimes diverts (even perverts) the goals of the laboratory. Scientific protocol was thus used as a metaphor or a poetic process associated with a sort of epistemological survey, especially regarding the public’s reception of science (attractiveness, confidence and incomprehension; in short, faith and gullibility).The four notebooks describe the evolution of the doctoral research in chronological order. The first takes stock of work in the laboratory. The second gathers together a series of projects all relating to efforts to control and represent the atmosphere in a physical way – in this instance the work has to do with clouds. The third is an installation in the form of an aviary, a performance realised with flies, as part of an exhibition surrounding questions of epigenetics. The fourth notebook reflects the temptation to escape scientific rigour in order to explore the possibilities of a confident reception by the public, centred on a protocol that consists in measuring the chemical components of a psychological atmosphere

The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower tax jurisdictions. Tax havens like Ireland or Bermuda are popular to have subsidiaries which hold a corporations intangible property. Five United States Tax Court cases concerning transfer pricing are studied and the outcomes are analyzed. The current problems studied from these cases are, shipping intangible property, valuing intangible property, the arm’s length standard. The possible solutions to these currents problems are by no means easy to solve and no one revision can relieve all the problems. The arm’s length standard is the corner stone to the current problems and if the government can find a way to better enforce the standard or replace it, it will be a large step in the right direction.

The isolation and characterization of DNA probes which detect RFLPs from a small region of the human genome, Xp, has been the focus of this thesis. Thirty X specific DNA probes were isolated from a flow sorted library constructed from a 49,XXXXY cell line. These probes were confirmed to be from the X chromosome by hybridization to dot blots containing DNA from mouse, human, and a somatic cell hybrid which contained the X chromosome as its only human DNA. Hybridization to somatic cell hybrids containing different regions of the X chromosome localized 9 of the probes to Xp. After testing 185 probe-enzyme combinations three of the Xp probes (localized to the distal 2/3 of Xp) were found to detect RFLPs. One probe, pTS316, was shown not to be inherited in a Mendelian fashion. The presence of one of the polymorphic bands detected by this probe correlated with the phenomenon of X chromosome inactivation.
Medicine, Faculty of
Medical Genetics, Department of
Graduate

Trabalho Complementar apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de licenciada em Ciências da Nutrição
Background: Undernutrition is highly prevalent in hospitalized patients worldwide and this condition has been associated with increased hospital length of stay (LOS). The diagnosis of undernutrition includes anthropometric measurements. The aim of this study was to measure the independent association of the anthropometric and derived indicators triceps skinfold thickness (TST), mid-upper arm circumference (MUAC), adductor pollicis muscle thickness (APMT), mid-upper arm muscle area (AMA) and mid-upper arm muscle circumference (AMC) with LOS, within a varied group of hospitalized patients. Methods: A total of 695 patients were enrolled in a prospective observational study, conducted in a Portuguese university hospital. Participants were dichotomized for the anthropometric and derived indicators TST, MUAC, APMT, AMA and AMC according to the percentiles 5th and 25th described in the literature, except for APMT, for which only the 5th percentile was used. Cox regression analysis was used to estimate adjusted hazard ratios (HR) and corresponding 95% confidence intervals (95% CI). Results: Patients that presented values lower than the 5th percentile for TST (HR=0.759, 95% CI=0.579;0.995), MUAC (HR=0.822, 95% CI=0.687;0.983), APMT (HR=0.791, 95% CI=0.671;0.933), AMA (HR=0.797, 95% CI=0.660;0.962) and AMC (HR=0.746, 95% CI=0.611;0.911), showed a lower probability of being discharged from the hospital to usual residence over time. For TST (HR 0.798, 95% CI=0.673;0.946), patients whose values were below the 25th percentile also presented a lower probability of being discharged from the hospital to usual residence over time. Conclusion: For all the anthropometric and derived indicators studied, patients that presented values lower than the 5th percentile had a lower probability of being discharged from the hospital to usual residence. For TST, values below the 25th percentile were also associated with lower probability of discharge. Thus, TST was found to be the best anthropometric indicator to predict LOS. This anthropometric indicator can present advantages for the diagnosis of undernutrition since it may allow an earlier detection of a poor nutritional status.
Introdução: A desnutrição apresenta elevada prevalência em doentes hospitalizados e esta condição tem vindo a ser associada com maior tempo de internamento (TI). O diagnóstico da desnutrição inclui indicadores antropométricos. O objetivo deste trabalho foi estudar a associação independente entre os indicadores antropométricos prega cutânea tricipital (PCT), perímetro do meio braço (PB), espessura do músculo adutor do polegar (AP), área muscular do braço (AMB) e perímetro muscular do braço (PMB) e o TI em doentes hospitalizados. Métodos: 695 indivíduos participaram num estudo observacional realizado num hospital universitário Português. Os participantes foram dicotomizados para cada indicador antropométrico PCT, PB, AP, AMB e PMB de acordo com os percentis 5 e 25 descritos na literatura, exceto para o AP, para o qual apenas o percentil 5 foi utilizado. Utilizaram--se modelos de regressão de Cox para calcular os hazard ratios (HR) e os intervalos de confiança a 95% (IC 95%) correspondentes. Resultados: Os participantes que apresentaram valores abaixo do percentil 5 para PCT (HR=0,759; IC 95%=0,579;0,995), PB (HR=0,822; IC 95%=0,687;0,983), AP (HR=0,791; IC 95%=0,671;0,933), AMB (HR=0,797; IC 95%=0,660;0,962) e PMB (HR=0,746; IC 95%=0,611;0,911), revelaram uma menor probabilidade de alta para o domicílio. Para a PCT (HR=0,798; IC 95%=0,673;0,946), apresentar valores abaixo do percentil 25 também se associou a uma menor probabilidade de alta para o domicílio. Conclusão: Os participantes que apresentaram valores abaixo do percentil 5 para todos os indicadores antropométricos mostraram uma menor probabilidade de alta domiciliar. Para a PCT, o percentil 25 também foi associado com uma menor probabilidade de alta para o domicílio. A PCT foi então o melhor indicador antropométrico capaz de prever o TI hospitalar. Incluir este indicador antropométrico nos métodos de diagnóstico de desnutrição pode ser uma mais valia por poder detetar mais precocemente um pior estado nutricional.
N/A

This PhD uses a queer reading strategy to explore the performative sites of lucha libre (wrestling in Mexico). My research inhabits the space behind the scene, the space between the ring and the audience, and the space of being part of the audience itself. My reading of the luchas takes place through the camera, the interview, printed works, theoretical investigation, and through the work of artists who draw on lucha libre – including myself. As lucha libre itself cannot be narrowed down to one specific medium, my subject matter allows me to utilize an interdisciplinary perspective to examine its various encounters, spaces, subjectivities and gestures. As well as attending live events in the arenas, watching lucha libre on television, exploring its circulation in artistic and filmic productions and its appropriation in advertisements and political discourse, I have carried out an intervention in a regular lucha libre programme by inventing a character, promoting, constructing and staging a match in an arena in the north of Mexico City. My methodology therefore makes use of a whole range of strategies including those borrowed from the discipline of anthropology and from practices of documentary making. Through my writing and my practice, I attempt to query and complicate these disciplinary conventions and my own use of them. I place particular emphasis in this PhD upon the possibility and use of a queer reading strategy in relation to lucha libre. Drawing on the works of Gloria Anzaldúa, Judith Butler, Judith ʻJackʼ Halberstam, José Javier Maristany, and José Esteban Muñoz, the thesis argues that a queer reading strategy has the potential to complicate ways of seeing gender and sexuality as well as race, ethnicity, class, time and space in this context. I identify the rich queer legacies within lucha libre, film and popular culture, and focus on the multiple and often conflicting readings made possible by adopting queer theory and reading practices. In doing so, the thesis interrogates the different ways in which popular cultures can go beyond accepted notions of what it means to be Mexican, a woman, macho, gay and so on. Throughout this work, I pay close attention to forms of audience participation, their verbal and gestural acts and how key these are in to the event of the lucha. These verbal and gestural acts, I argue, produce a unique complicity in the arena manifesting a transient trace of queer histories, and suggesting potential utopias.

En 1939, le Council for the Encouragement of Music and the Arts (CEMA) est créé en Grande-Bretagne afin de financer la production artistique. Quatre ans plus tard, sous les pressions du gouvernement de Londres, la même institution est constituée en Irlande du Nord. N’étant pas le fruit d’une volonté politique locale, le CEMA (NI) mettra de longues années à faire accepter le principe d’un soutien public aux arts. Ce travail étudie cette institution, renommée Arts Council of Northern Ireland (ACNI) en 1963, dans toutes ses dimensions : politique, économique, sociale, identitaire, culturelle et, bien sûr, artistique. En effet, si les fonctions et le budget du CEMA sont extrêmement restreints en 1943, le Conseil acquiert de nombreuses responsabilités et s’affirme progressivement, même si sa ligne directrice reste très influencée, voire contrôlée, par le gouvernement unioniste. A partir des année 1970, le conflit opposant républicains et loyalistes l’oblige néanmoins à se replier sur lui-même et à se murer dans une politique souvent critiquée comme élitiste, afin de maintenir une neutralité qu’il juge irréprochable. Par la suite, le processus de paix lui confère un réel rôle en termes de promotion de la réconciliation entre les communautés. La création d’un ministère de la Culture en 1998 augmente son intégration dans une politique culturelle menée par un gouvernement local de coalition. La culture, en tant que révélatrice des identités régionales, demeure cependant un point controversé et clivant, certains universitaires allant jusqu’à dire qu’il s’agit maintenant d’une guerre non plus armée, mais culturelle
In 1939, as war had just broken out, the Council for the Encouragement of Music and the Arts (CEMA) was created in Great Britain to finance the arts. Four years later, the same organisation was established in Northern Irelad because of the pressure coming from the London government. As it was not born out of regional political conviction, CEMA (NI) struggled for years to get the principle of public support for the arts accepted.The present work studies this organisation, which was renamed Arts Council of Northern Ireland (ACNI) in 1963, under various angles: political, economic, social, cultural and, of course, artistic. It will also question the arm’s length principle and the separation between the realm of politics and that of the arts that the Council was supposed to guarantee. Indeed, even though the role and the budget of CEMA were extremely limited in 1943, the Council progressively acquired numerous responsibilities. This did not go unnoticed by the unionist government, which sought to control CEMA/ACNI and how it distributed grants. With the outbreak of the Troubles in the late 1960s, the Council increasingly isolated itself in order to be recognised as neutral in the conflict. However, this also pushed it to put in place a policy that was perceived as elitist and cut out from the population. In the 1990s, the Peace Process gave ACNI a new role in the promotion of reconciliation between the communities. With the creation of the Department of Culture, Arts and Leisure in 1998, the Council was further integrated into the cultural policy framework of the regional and power-sharing government. Nevertheless, culture remained a sore point and a divisive issue in Northern Ireland, with academics going as far as to say that the conflict has now become a cultural war

Physical Geology is a popular general education course at Hillsborough Community College (HCC) as at many other colleges and universities. Unlike many science courses, most students taking Physical Geology are not majoring in a STEM (Science, Technology, Engineering, and Mathematics) discipline. Typically most students enrolled in Physical Geology are majoring in business, education, or pursuing a general A.A degree for transfer to a four-year university. The class is likely to be one of the few, if not the only, physical science classes that many of these students will take in their academic career. Therefore, this class takes on increased importance, as it will provide students with the foundation for scientific knowledge to be applied throughout their working careers. Student performance in an online general education physical geology course was examined and compared in this three and a half-year study involving over 700 students. Student performance was compared on the basis of term length (sixteen week semester versus nine week summer term) and delivery method (online versus face-to-face). Four identical tests were given each term; the average score of four tests was used to evaluate overall student performance. Neither term length or delivery method has a significant influence on student test scores as demonstrated by similar average score per term, similar standard deviation, and similar distribution pattern. Student score distribution follows a normal distribution reasonably well. The commonly used ANOVA tests were conducted to confirm that there is no statistically significant difference in student performance. A concept inventory of the geosciences can be valuable in providing a means to test if students are indeed learning geological concepts and to identify which misconceptions students are likely to enter class with so they can be addressed. Based on a set of 16 Geoscience Concept Inventory questions selected by the instructor, no difference in student performance was found between pre-test and post-test in terms of average score and score distribution. Some misconceptions were identified by the GCI, however little to no improvement was noted in the post-test. In contrast to the GCI, remarkable improvement in student learning is illustrated by the instructor-specific test. Possible reasons for this result are as follows, students may have adapted more to the individual instructor's test writing style and teaching style throughout the semester. The pre-test and post-test for the instructor given tests were assigned as a grade, perhaps prompting the student to take the test more seriously and consider the answers more carefully. The questions written are instructor-specific and course-specific, meaning that the students likely were introduced to the concept more thoroughly and multiple times.

Enterprises when transacting with each other, are not subjected to the same market forces as independent enterprises. From a Swedish perspective the applicable rule to transactions between associated enterprises is chap. 14 para. 19. Both the Swedish arm’s length rule and its international equivalence are abstract rules of law as they merely provides the legal ramification if associated enterprises interact in a manner that independent enterprises would not. The international equivalence to the Swedish arm’s length rule is not a separate rule of law per se it is the gateway by which the Swedish rule is made applicable in international situations, through the use of a double tax agreement, with the fundamental principle that a double tax agreement can only limit, never expand a countries right to tax. The OECD Guidelines governing the general aspects of transfer pricing states that the fundamental meaning of the Guidelines is to find ways of establishing a price used between associated enterprises that are similar to what independent enterprise would conclude. The first step towards finding such a price is though the comparability analyses were all the relevant characteristics of the transferred goods is analysed. The chapter in the Guidelines that governs business restructurings is meant to be applied alongside the general aspects of transfer pricing. The Guidelines proposed way of finding an appropriate price for the transaction of a branch of production with respect to profit potential is with special consideration to risks. The profit potential is irrevocably linked with the risks transferred since it is a presumption that with increased risk there is a potential for higher profits. Although the risks are the most important aspect there are other things to look at such as other options realistically available and benefits from concluding a business restructuring.

Transfer pricing (TP) has for a long time been an important tax issue, however it is only within the past decade that it has gotten the attention it deserves. This since more and more corporations becomes globalized. When setting a TP within a multinational enterprise (MNE) it is important to consider the arm’s length principle. The reason for this is that all countries, involved in an internal transaction, are entitled to their fair share of tax revenues. The principle implies that when performing a transaction within a MNE, the price used shall be set on the same circumstances as if the transaction was performed between independent actors. Corporations which do not set their TPs in accordance with the arm’s length principle face the risk of adjustments and future audits. Setting a TP, which is in line with the arm’s length principle is, however, not an easy task, therefore the subject of advance pricing agreement (APA) has emerged. APA has existed since the middle of the 1980’s when it was first implemented in Japan. However, it was as recent as last year, 1st of January 2010, that a legislation concerning APA was implemented in Swedish tax legislation. The legislation implies that corporations which are a part of a MNE can apply for a binding agreement at the Swedish tax authority regarding future TP. This opportunity will provide for a foreseeable tax future. Due to this recent implementation of APA legislation in Sweden, we have chosen to conduct a cross-country analysis concerning regulations of APA, using countries which have had APA legislation for a substantial amount of time. The different countries which legislations we have studied in this thesis are Germany, the Netherlands, Sweden and the U.S. The purpose with this thesis is to examine if the Swedish legislation concerning APA will provide any advantages for Swedish MNEs. A qualitative research method with the focus on an abductive research approach has been used for this thesis. The abductive approach consists of both deductive and inductive research approaches. The deductive approach is used to answer our research questions and the inductive approach is used to answer the purpose with our thesis. The purpose of this thesis consists of two research questions, what the Swedish APA legislation implies and are there any differences between the Swedish APA legislation and other countries’ APA legislations. After analyzing this new Swedish legislation and performing the cross-country analysis we have come to the conclusion that in general APAs provides substantial benefits for Swedish corporations. With the main advantages being the increased predictability and the reduced administrative burden concerning TP issues. In order for the Swedish legislation to be fully beneficial for the corporations it is, however, in need of some adjustments. If adjustments to the legislation are made we conclude that APAs will only provide benefits for Swedish corporations.

Problem description: This study of relationship embeddedness in the construction industry is conducted within the network of the case company Peab AB and limited to their project operations in Finland. The industrial marketing theories, sociological embeddedness theories and construction industry characteristics are forming the foundation of the theoretical framework. The current academic literature has revealed two contradictive approaches of favorable level of relationship embeddedness in the construction industry setting. Therefore, this thesis aims to reveal how embeddedness from structural and relational perspective influences to Peab network relationship development by example of two projects and whether they are developing towards the embedded, high-involvement and closer or arm’s length type of relationships. Purpose of the research: The purpose of this paper is to examine how embeddedness from structural and relational perspective influences relationship development and to reveal which level of embeddedness is favored in the construction industry network by examining two projects of Peab AB. Research question: How does embeddedness influence Peab’s business relationships within its existing network in the construction industry? Methods: This study consists of qualitative research with a case study method, where the chosen case company is Peab AB. The empirical data was gathered by conducting five semi-structured in-depth interviews from the key persons of two different construction projects including the top managers of Peab Foundation Sweden and Peab Infra, Peab Industry/MBR and Tensicon. Interviews revealed in detail two different project conditions from bidding process, selecting the subcontractors, actual performance and adjustment requirements and conditions for cost related and loyal relationship conditions. The theory part in this research consists of theories concerning industrial marketing, construction industry characteristics and sociological theories that were searched through carefully selected academic articles, journals, books and e-books. Conclusion: The Peab network supports closer internal ties and longer-term-oriented external ties, and therefore, the internal ties tend to become stronger compared to the external ties. Structural and relational embeddedness are complimenting and overlapping perspectives and it is recommendable to consider both dimensions when examining relationship development. It should be noticed that the embeddedness has many variations and levels, and therefore, the network and the industry conditions should be examined thoroughly as they all influences the business relationship development. In the Peab network the low price and close relationship goes hand in hand. Nearly always the lowest price determines who gets the project, but through the trusted relationship the price can be adjusted.

Purpose: The overall purpose of this thesis is to provide an analysis of the effects of the documentation requirements on transfer pricing and provide a clearer picture of the documentation requirements in transfer pricing. Furthermore, the purpose is to analyze whether the chosen method of Superfos is adequate related to the new regulations.

Background: In 2007, new regulations concerning the documentation of transfer pricing was enacted in Swedish law based on OECD guidelines. This change has led to new internal guidelines for companies regarding their transfer pricing work since the requirements apply to both Swedish owned companies and foreign owned companies. Furthermore, with this change, a great uncertainty about the requirements is shared by companies.

Method: This thesis has been conducted as a qualitative case study with Superfos as the case company. A deductive approach has been used and the collection of data consists of both primary and secondary data. Primary in the form of an interview with the finance manager at Superfos and secondary through the use of the Swedish tax authority's stated guidelines concerning transfer pricing as well as books, journals and databases.

Conclusion: In the conclusion we present a clarifying model of the documentation in transfer pricing based on the data collected for this thesis. In six steps, a clarifying picture of the overview, company structure, transactions identification, functional analysis, comparability analysis and results is provided.

This paper aims at providing a comprehensive overview of existing literature on the topic of comparability adjustments. Based on existing literature the most commonly used adjustments can be categorized in two broad categories: "accounting and financial risks adjustments" and "strategic/market adjustments". With the exception of working capital adjustments, the lack of guidance and recognized standardized application will quite possibly lead to continued discrepancies in their use. Taxpayers continue to struggle with the immense amount of documentation as well as justification requirements when it comes to adjustments, as there is no clear path to follow and very few practical application examples, which would unify the application of adjustments. As seen, even though the topic of comparability adjustments has been around since before the first version of the OECD TP Guidelines, the topic is yet to be fully explored in both official guidance as well as literature, research and especially practical tools.
Series: WU International Taxation Research Paper Series

This study serves to critically assess the effectiveness of South Africa’s thin capitalisation framework in dealing with Base Erosion and Profit Shifting (BEPS) through excessive interest deductions by multinational enterprises (MNEs). Given the impact of globalisation in interconnecting economic activities across multiple countries, BEPS presents a major policy concern both internationally and domestically. Thin capitalisation, a situation in which an entity utilises to their tax benefit the deductions/exemption mismatch that arises from crossborder debt financing, is one of the most common methods of BEPS utilised by MNEs. This study aims to ascertain whether the framework is effective in dealing with thin capitalisation whilst balancing the need to attract investment and boost economic development and, to assess whether the framework is reflective of South Africa’s contextual realities. It achieves this by engaging with the South Africa’s legislative framework consisting of s 31 and s 23M of the Income Tax Act and the Draft Note on Thin Capitalisation and their relationship with international tax norms and standards. The study relies on the Organisation for Economic Cooperation and Development (OECD) to identify the international standards and contrasts South Africa’s framework with Canada, a developed and OECD member state. The study concludes that the framework is fraught with uncertainties and administrative difficulties that hinder its effectiveness. It also concludes that the framework’s reliance on the OECD’s standards is misguided and does not reflect South Africa’s contextual realities. This is a stark contrast to Canada which opted for a thin capitalisation approach outside the OECD’s recommendations which more reflects its context. The study thus concludes that South Africa’s thin capitalisation framework is ineffective in dealing with BEPS by way of thin capitalisation.

Orientador: Maria Cristina Dias Tavares
Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Elétrica e de Computação
Made available in DSpace on 2018-08-21T11:02:17Z (GMT). No. of bitstreams: 1 Santos_GilmarioBarbosa_D.pdf: 14752419 bytes, checksum: b5450debd9ddfb2a4a50a26c4b326901 (MD5) Previous issue date: 2012
Resumo: O comprimento do arco elétrico é um parâmetro importante para a modelagem matem ática do arco elétrico. O perfil da variação do comprimento do arco atualmente é estimado pela análise da tensão medida entre os terminais do arco e da corrente do arco. Porém esses resultados não são conclusivos, pois não apresentam uma medição (escala métrica) do eixo-médio tridimensional do arco elétrico. Por outro lado, as imagens da evolução do arco podem fornecer informação suficiente à reconstrução do seu eixo tridimensional e à estimativa do comprimento do arco a cada instante, determinando uma curva de variação do comprimento. A principal contribuição deste trabalho, portanto, reside na obtenção da estimativa do comprimento do arco e, por conseguinte, do alongamento de arcos elétricos baseada na aplicação do modelo snake-3D na reconstrução tridimensional dos eixos longitudinais de arcos elétricos gerados artificialmente. Foram realizados diferentes experimentos para avaliar a proposta de aplicação da snake-3D. Inicialmente, algumas características geométricas dos arcos foram reproduzidas em curvas paramétricas cujas projeções, sobre seções de planos, formaram as sequências de pares de imagens e determinaram os conjuntos de casos experimentais. Em seguida os resultados obtidos através da aplicação da snake-3D foram analisados comparativamente a outros métodos de reconstrução 3D frente aos valores verdadeiros dos comprimentos das curvas. Também foram realizados experimentos com um objeto concreto, nesse caso, um neon flexível manipulado defronte a um par de câmeras reais. As matrizes de calibração foram determinadas por meio de procedimento específico, o comprimento verdadeiro do objeto foi estimado por meio de medição direta e comparado aos resultados obtidos através da aplicação da snake-3D e outro método de reconstrução 3D. Em seguida a snake-3D foi aplicada a imagens de arcos elétricos reais cuja evolução foi capturada utilizando câmeras reais. Nesses casos as estimativas dos comprimentos por meio de snake-3D foram contrapostas aos estudos baseados na análise dos sinais de tensão e de corrente medidos nas extremidades do arco em evolução. Os comprimentos obtidos com a abordagem proposta foram semelhantes aos obtidos através de medidas elétricas, o que valida o uso da metodologia desenvolvida para este tipo de aplicação
Abstract: The electrical arc length is an important parameter for the arc mathematical modeling. Nowadays the profile of the arc length variation is estimated by the analysis of the voltage measured at the extremities of the arc and the current of the arc. But these results are not conclusive because they do not present a metrical measurement of the three-dimensional medial-axis of the arc. On the other hand, the images of the spatial evolution of the arc can provide enough resources for recovering the 3D longitudinal axis for estimation of the arc length as well as for obtaining the curve of length variation along the time. The main contribution of this work therefore lies in the estimation of the arc length, and consequently the elongation of electric arcs based on the application of the model (3D-snake) for the three-dimensional reconstruction of the longitudinal axes of artificially generated electrical arcs. Different experiments were conducted to evaluate the proposed application of the 3D-snake. Initially, some geometrical characteristics of the arcs were reproduced in parametric curves whose projections formed sequences of image pairs and determined the sets of test cases. Then the results obtained by applying the 3D-snake were analyzed in comparison to other 3D reconstruction methods against the true values of the lengths of curves. Also experiments were performed with a concrete object, in this case, a flexible neon manipulated in front of a pair of real cameras. The calibration matrices were determined by specific procedure, the length of the real object was estimated by direct measurement and compared to results obtained by applying the 3D-snake and other 3D reconstruction method. Next the 3D-snake was applied to real images of arcs whose evolutions were captured using real cameras. In these cases the estimation of measurement through 3D-snake were opposed to results based on arc current and arc voltage measured at arc terminals. The lengths obtained with the proposed model were similar to those obtained through electrical measurements, which validates the use of the method developed for this type of application
Doutorado
Engenharia de Computação
Doutor em Engenharia Elétrica

The Tailor's Apprentice is a feature-length, micro-budget, narrative digital motion picture, written, produced and directed by Jeffrey Lehman in partial fulfillment of the requirements of earning a Master of Fine Arts in Film from the University of Central Florida. The film is a result of applying specific monetary, logistical and creative limitations to the production process in order to contribute in defining the micro-budget aesthetic, resulting in a final shared cinematic audience experience. This thesis is a record of all stages from conception to completion of the executed, feature length film with-in the micro-budget production paradigm.
M.F.A.
Masters
Visual Arts and Design
Arts and Humanities
Film; Entrepreneurial Digital Cinema

A wearable system that can be used in different settings to collect gait parameters on subjects with a mild traumatic brain injury (mTBI) would allow clinicians to collect needed data of subjects outside of the laboratory setting. Mild traumatic brain injuries stem from a number of causes such as illnesses, strokes, accidents or battlefield traumas. These injuries can cause issues with everyday tasks, such as gait, and are linked with vestibular dysfunction [1]. Different wearable sensor systems were analyzed prior to starting this study along with relevant gait parameters associated with mild traumatic brain injury. To monitor gait parameters relevant to mild traumatic brain injury (cadence, torso rate of rotation, head rate of rotation and stride length) a wearable sensor system was selected (APDM Opal Movement Monitor [13]) and compared against the gold standard optical tracking system (Vicon) [2]. A group of ten, 20-27 year old, healthy subjects were used to validate the APDM Movement Monitor system using the Pearson's R correlation value [35]. Subjects were asked to wear the APDM movement monitors in conjunction with the reflective markers of the Vicon system while performing three sessions of gait trials: a normal gait speed, a fast gait speed and a slow gait speed. Using the Pearson's R correlation values, cadence, torso rate of rotation, and head rate of rotation were found to be highly correlated between both systems. The Pearson's R correlations for cadence, torso rate of rotation, head rate of rotation and stride length were 0.967, 0.907, 0.942, and 0.861, respectively. These correlation values suggest the gait parameters relevant to mild traumatic brain injury are highly correlated between both the APDM Movement Monitor system and the Vicon system, and APDM's wearable sensor system was lightweight, portable and less costly than the Vicon system.

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A presente dissertação analisa a forma como as empresas procedem á reestruturação dos negócios, através dos preços de transferência tendo em conta o seu impacto fiscal. O principal objetivo é demonstrar que a OCDE tem um conjunto de boas práticas e normas sobre a reestruturação de empresas. Serão comparadas essas normas e boas práticas com a legislação portuguesa. Em suma, pretende-se verificar se as regras fiscais em Portugal estão em conformidade com as da OCDE.
The present dissertation examines how companies proceed to business restructuring transfer pricing by taking into account its fiscal impact. The main objective is to demonstrate that the OECD has a set of best practices and standards on corporate restructuring. Will be compared these standards and best practices with Portuguese law. In summary, is intended to verify that the tax rules in Portugal are in line with the OECD.

The thesis focuses on the transfer pricing questions in the Czech companies. The theoretical part concerns the legislative background, transfer pricing determination methodology and related necessary documentation. The practical part contains the performed questionnaire survey targeted at transfer pricing methods, binding consideration, documentation, and experience with the tax search. A specific manufacturing company is then used to illustrate the manner of transfer pricing determination.

The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. This issue will likely become even more problematic as the globalization branches out and the majority of the global trade is undertaken between associated enterprises.

In order to satisfy all parts and serve the dual objective of securing an appropriate tax base in each jurisdiction and avoiding double taxation, one ambition of the OECD is to harmonize the transfer pricing rules and make them become more uniform. An area in which this goal can be accomplish is at an international level such as the OECD; an important developer in the field of transfer pricing. Different transfer pricing methods has been developed which can be applied by both taxpayers and tax authorities to determine a correct transfer price. Six of these methods has gained international acceptance, although to a more or less extent among various countries, and one of these methods is the PSM. In the years between 1979 and 1995, the OECD had a reluctant standpoint of accepting the application of any transfer pricing method based on profits, such as the PSM. This hesitant viewpoint changed in the existing TPG which explicitly stipulates that the PSM could provide a transfer pricing estimation in accordance with the ALP, which should be accepted in exceptional cases.

There are certain situations where a PSM possibly will provide the most appropriate arm’s length result. Since the principle of economics can create complex business environments of both vertical and horizontal integration, contributions of valuable intangibles on both sides of the cross-border transaction, the PSM might be the only method which can be employed. A relevant issue which need to be enlightened is whether the existing guidance provided by the OECD and USA is sufficient from a practitioners and tax administration point of view, or is more guidance needed to better understand the issues surrounding the concept of the PSM. The fact that OECD insist of using comparables to the highest extent as possible when employing the PSM entails practical problems, since it is rather a rule than an exception that reliable comparables cannot be found when valuable intangibles are involved.

The Arthur of this master’s thesis has identified three key conclusions which might facilitate how PSM issues can be handled in the future and improve the existing PSM guidance. These conclusions are the need for a uniform PSM interpretation, the need for additional flexibility and acceptance, and the need for additional TPG guidance.

Governments around the world, including Canada, continue to look for new ways to structure themselves and deliver services to accommodate the growing challenges of governing in an increasingly complex global environment. One strategy is to hive off functions to arms-length entities. This continues to be a popular option for service delivery, consuming significant amounts of public resources with little understood about the implications on accountability, performance, transparency and cost. Distributing public governance by moving functions further out from the institutional centre of government has tended to make the public sector less visible. In Canada, there has been negligible critical analysis about the trend and its impacts, in particular, at the provincial level. This study addresses that gap by analyzing the use of arms-length entities over time in two provinces, British Columbia and Ontario. It empirically determines trends in agencification, explores the rationale for creation and use of arms-length entities, and contributes to a better understanding of the implications, impacts and challenges that continue to arise in distributing public governance. The study uses a mixed methods approach relying on a quantitative analysis of jurisdictional data to describe changes in the agency landscape in British Columbia and Ontario over a 65 -year period from 1951 to 2016. The qualitative strategy uses 32 interviews of current and past government and agency executives to provide insights into the rationale for agency creation, relationships between government and its arms-length entities, the impacts on public sector governance, and the future of agencification. Document and literature reviews were conducted to support the analysis of both the quantitative and qualitative data. Results show there has been a continued and statistically significant increase in the overall number of arms-length entities in both jurisdictions over time. Creation, though, ebbs and flows, and is not necessarily a reflection of political ideology or economic climate. However, political influence has not been eliminated with the establishment of governance frameworks for arms-length entities. Recognizing this, agencies have become more adept at reading political signals and building relationships with government that earn them trust and autonomy. The key findings of this study suggest that: 1. The governance structures in Canada continue, increasingly, to illustrate a broad range of arms-length entities to deliver a breadth of services and functions, with little consistency in the rationale and structure for their creation. 2. New governance controls and mechanisms are being implemented to address issues of performance, accountability and political brand as the shape of the public sector continues to evolve. 3. The independence of arms-length agencies is more myth than reality. Ultimately governments are accountable for their delegation of authority and this reality has and will continue to influence the relationship between government and its arms-length entities. 4. Individual personalities matter. Despite governance frameworks and mechanisms intended to prescribe the accountability relationship between government and arms-length entities, individuals on both sides of the relationship can have a significant impact on agency performance and viability. All indications suggest that governments will continue to use arms-length agencies to deliver a variety of services using various organizational forms and inconsistent governance frameworks. In addition to agency creation, the reshaping of agencies through merger, re-categorization, mandate shifts, renaming, etc., will continue, as will the changing landscape of distributed public governance. The ability to design a governance framework that addresses the ongoing reshaping of government structure will need to evolve in order to address challenges with coordination, fragmentation, service delivery and accountability. To this end, governments have been rationalizing their governance systems, increasing their ability to control arms-length entities through a variety of mechanisms, including the creation of new “super agencies”. As the use of agencies continues, the governance environment becomes more complex with a greater number of actors, changes in government capacity and resourcing, and global, multi-level government systems in meeting public needs. Governance rationalization supports the need for increased focus on why and how governments re-shape themselves and how this impacts accountability and performance, providing new opportunities for further research as the shape of the public sector continues to evolve.
Graduate

碩士
中原大學
會計研究所
95
Abstract To prevent multi-national enterprises earn a profit from using the transfer pricing on the low-tax countries, many countries set up the regulation of the transfer pricing to force those corporations to keep reasonable profit on the nation. The Ministry of Finance of Taiwan ROC promulgated the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing on 28 December, 2004, with the intention to avoid or reduce its income tax liabilities in the ROC. This study uses document arrangement method to introduce the system of transfer pricing of our country in detail first, including the types of transactions governed by these regulations, arm's length principles to be followed by taxpayers and tax authorities, transfer pricing methods, requirement for disclosing information and preparing transfer pricing documentation, and then, analysis the superiority and the structure of the database in the word. By comparing their function, useful feather and financial items, some of them are candidate. This study proposes some suggestions to both enterprises and tax executives. The suggestions to enterprises contain: carrying out the taxes plan for the group business headquarters, setting up the transfer pricing strategy and the core documentation, making good use of the obligation of reducing document preparation and advanced price arrangement, cultivating the professional staff for the set up of transfer pricing, and so on. The suggestion to tax executive include: establishing the database of transfer pricing and provide for business corporation, setting up professional stuff and enhance their professional, accelerating the negotiation with foreign taxation administration, joining the international tax forum activities enthusiastically. Concerning about the transfer pricing assessment is at the beginning phase of execution in our country, we expect to obtain the experience of this system from other advanced countries, and can promote it smoothly and efficiently in this nation. Keyword: transfer pricing, arm’s length principle, advance pricing arrangements, database

The Diploma Thesis is devoted to the Transfer pricing problematic, whereby the Transfer Pricing and the Arm's length principle as such are defined, further the Czech and Slovak transfer pricing law is presented and the different transfer pricing together with their possible usage are described. The work is divided into 7 sections, section 1 - 5 is basically a theoretical description of the topics stated above. Section 6 comments the actual situation and development in the transfer pricing area around the world and finally section 7 demonstrates o an example the practical transfer pricing analysis with all its relevant aspects. The aim of the analysis was to present the possible ways of determining the appropriate transfer pricing method and the evaluation of the financial data when applying the selected method. The presented case study was based on an analysis of a group of 3 companies and was in general oriented on two different kinds of transactions. The application of various transfer pricing methods was demonstrated and the correctness of the transaction conditions was commented. Powered by TCPDF (www.tcpdf.org)