The present study aims to cast light on the interpretation of tax treaties by attributing its ordinary meaning to the term ‘resident of a Contracting State’ in Art.4 of the OECD Model... Show moreThe present study aims to cast light on the interpretation of tax treaties by attributing its ordinary meaning to the term ‘resident of a Contracting State’ in Art.4 of the OECD Model Convention on Income and Capital, in good faith, according to the general rule of interpretation under public international law. Moreover, it seeks to analyse and discuss the manner in which the definition of residence contributes to the determination of the object and purpose of tax treaties, and to what extent this definition informs the meaning of abuse from a tax treaty perspective. Show less
This thesis collects six empirical studies regarding the developments of social assistance benefits, their determinants and the impact of the benefit changes on income polarization. The... Show more This thesis collects six empirical studies regarding the developments of social assistance benefits, their determinants and the impact of the benefit changes on income polarization. The first study suggests that the real minimum income benefit levels increased in many OECD countries whilst minimum income replacement rates declined on average. The increased benefit levels reflect policy changes while the declined replacement rates do not reflect benefit cuts but larger wage increases. The second study shows that globalization, soaring levels of unemployment and trade unions have triggered social assistance and minimum income benefit reforms. The third study indicates that the Lisbon Strategy has been positively associated with minimum income benefit developments since 2005. The findings in the fourth study suggest that in China, minimum income benefit programs vary considerably across regions and the benefit generosity has been increasing over the decade although still at low levels in an international perspective. The fifth and sixth studies focus on the indicator of income polarization to analyze income distribution. The fifth study shows that income polarization is stable in European countries and Europe as a whole. The sixth study further indicates that tax-benefit systems are essential in reducing initial market income polarization. Show less
In using a fundamentally different approach to theory formation, a new Model of Motivation is presented and tested through empirical research in various studies. Motivation is assumed to evolve... Show moreIn using a fundamentally different approach to theory formation, a new Model of Motivation is presented and tested through empirical research in various studies. Motivation is assumed to evolve around an objective and to proceed in twenty-four consecutive ‘stages’ that can be organized according to eight distinct groups or 'phases'. In covering current literature, the Model appears to provide a comprehensive conceptual framework for classification of current theories on human motivation. In empirical research, a first confirmation is found for constructs, based on the Model, that appear to capture the process of motivation. In making a distinction between the process of motivation and a so-called ‘process of interference’ aimed at addressing motivation, further confirmation is obtained for critical determinants of interference, including conditions, competencies and instruments, that appear to play an essential role in management of motivation. In an overview of implications, so-called ‘mechanisms of coping’ and ‘mechanisms of collective coping’ are introduced and observed on their potential impact on society Show less
In dit proefschrift is onderzocht hoe in de jaarrekening wordt omgegaan met onzekere risico’s in verband met claims, juridische geschillen en rechtsgedingen als voorbeeld van contingencies. Deze... Show moreIn dit proefschrift is onderzocht hoe in de jaarrekening wordt omgegaan met onzekere risico’s in verband met claims, juridische geschillen en rechtsgedingen als voorbeeld van contingencies. Deze geschillen vragen van de aangesproken vennootschap voortdurende schatting van de proceskans en van de mogelijke financiële gevolgen. Het is afhankelijk van deze schattingen of een voorziening in de jaarrekening moet worden verwerkt (recognition), wat de omvang daarvan dient te zijn en/of welke informatie moet worden gegeven om te voldoen aan het inzichtvereiste van de jaarrekening (disclosure). Schattingen vormen zo een belangrijk subjectief element in de jaarrekening. In eerdere onderzoeken zijn aanwijzingen gevonden dat van winststuring sprake kan zijn bij beslissingen om een voorziening te vormen. In IAS 37 zijn daarom specifieke voorschriften opgenomen met betrekking tot geschillen in de jaarrekening om winststuring te bestrijden. Aan de hand van jaarrekeningenonderzoek onder vennootschappen waarvan de aandelen aan de AEX/AMX zijn genoteerd is de mate van compliance onderzocht. In hoeverre voldoen de jaarrekeningen aan de gestelde eisen met betrekking tot de verwerking en vermelding van claims, juridische geschillen en rechtsgedingen. Tevens is onderzoek gedaan naar de mogelijke invloed van het jaarrekeningenrecht op fiscale grondslagen en andersom van fiscale grondslagen op het jaarrekeningenrecht en naar de wenselijkheid daarvan. Show less
The key objective of this research is to design a consultation model for the legislative process in fiscal matters. When tax laws are being drafted, such a model can be used as a tool to select... Show moreThe key objective of this research is to design a consultation model for the legislative process in fiscal matters. When tax laws are being drafted, such a model can be used as a tool to select the best possible consultation variant and the suitable stakeholders. I have analyzed six consultation methods with the aim of providing a framework for selecting the most effective one(s). I have described the structure and possible variants of each of these six methods and I have explained their strengths and weaknesses. Of fiscal stakeholder groups that may be consulted there are seven: taxpayers; tax consultants and their professional organizations; interest groups; academics; judges and the National Ombudsman; foreign authorities; and internal stakeholders. I have identified the consultation purposes to which the various stakeholder groups can usefully contribute as well as the considerations underlying the choice whether or not to consult a particular stakeholder group. As the manner in which a consultation procedure is executed can be a decisive success factor, the key stages of a sound consultation procedure and the considerations underlying them are also an integral part of this research. Show less
