Search for dissertations about: "OECD"

Showing result 11 - 15 of 106 swedish dissertations containing the word OECD.

  2. 11. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law

    Author : Autilia Arfwidsson; Martin Berglund; Claes Norberg; Jesper Johansson; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; hybrid mismatch; linking rules; hybrid mismatches; hybrid mismatch rules; taxation; international taxation; tax treaty; OECD MTC; BEPS; EU law; ATAD; Finansrätt; Fiscal Law;

    Abstract : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. READ MORE

  4. 12. Pension rights in welfare capitalism : the development of old-age pensions in 18 OECD countries 1930 to 1985

    Author : Joakim Palme; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : .... READ MORE

  5. 13. Old and Unequal? : An Institutional Analysis of Pension Systems' Driving Forces and Outcomes in Affluent OECD Countries

    Author : Laure Doctrinal; Rense Nieuwenhuis; Kenneth Nelson; Susan Kuivalainen; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; pension privatization; retirement; inequality; economic independence; social sustainability; gender; partisan politics; social policy; welfare state; pension systems; Sociology; sociologi;

    Abstract : The growing privatization of old-age pension systems in many high-income countries in the late 20th century has raised serious concerns regarding their social sustainability. Compared to public pensions, private pensions tend to be associated with greater income inequality and less economic well-being. READ MORE

  6. 14. Advancing the Frontier of Extended Producer Responsibility: The management of waste electrical and electronic equipment in non-OECD countries

    Author : Panate Manomaivibool; Internationella miljöinstitutet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Extended Producer Responsibility EPR ; Waste Electrical and Electronic Equipment WEEE ; Electronic Waste E-waste ; Policy Transfer; Waste Policy; Product Policy; Recycling;

    Abstract : Waste electrical and electronic equipment (WEEE) has become a salient issue in non-OECD countries. With a growing awareness about serious damages to the environment and human health from a lack of safe treatment and recycling of WEEE, there has been a search for policy responses in several of these countries. READ MORE

  7. 15. Transfer pricing : the Vietnamese system in the light of the OECD guidelines and the systems in certain developed and developing countries

    Author : Phat Nguyen Tan; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Commercial and company law; Affärsrätt;

    Abstract : .... READ MORE