Essays about: "Controlled Foreign Company"

Showing result 1 - 5 of 12 essays containing the words Controlled Foreign Company.

1. 1. Exploring the solar park market in Lower Saxony : Implications on foreign companies’ entry strategies

   University essay from Linköpings universitet/Industriell miljöteknik

   Author : Patricia Chronéer; Nike Hammerman; [2023]
   Keywords : Solar Parks; Lower Saxony; Germany; Entry Strategies; Drivers; Barriers; Regulatory Landscape; Social Landscape; Technical Landscape; Economic Landscape; Geographical Landscape; Market Potential; Electricity Production;

   Abstract : To meet the European Union’s target of climate neutrality by 2050 ambitious measures need to be taken. The electricity sector is one of the largest contributors to greenhouse gas emissions globally, which makes it an important sector to decarbonize. For this to happen, fossil fuels must be replaced by renewable energy sources. READ MORE

3. 2. Extraction for the Green Transition: An Eco-Marxist actor analysis of lithium governance in Bolivia

   University essay from Lunds universitet/Statsvetenskapliga institutionen

   Author : Julian Dannefjord; [2021]
   Keywords : Bolivia; lithium; extractivism; climate change; energy transition; actor analysis; Eco-Marxism; John Bellamy Foster; metabolic rift; ecological imperialism; Law and Political Science;

   Abstract : Bolivia holds among the biggest reserves of lithium in the world. Lithium-ion batteries are essential components in electric vehicles, solar panels, and wind turbines, and are therefore crucial for a global transition from fossil fuels to renewable energy. Meanwhile, the extraction process of lithium can cause large environmental damage. READ MORE

4. 3. Can the Arm’s Length Principle in the OECD Transfer Pricing Guidelines Fulfil the Minimum Requirements of the Transaction Approach in the Controlled Foreign Company Rules under Anti-Tax Avoidance Directive?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Zhijie Qiu; [2019]
   Keywords : Arm s Length Principle; CFC Rules; ATAD; BEPS; Law and Political Science;

   Abstract : Generally, the ALP in TP regulations is widely applied in order to prevent price manipulation which will cause tax avoidance. And CFC regulations have usually been regarded as a “backstop” of TP regulations in terms of combating tax avoidance. READ MORE

5. 4. Performance Evaluation and Comparison of Standard Cryptographic Algorithms and Chinese Cryptographic Algorithms

   University essay from Blekinge Tekniska Högskola/Institutionen för datavetenskap

   Author : Louise Bergman Martinkauppi; Qiuping He; [2019]
   Keywords : cryptography; performance; SM2; SM3; SM4; kryptering; prestanda; SM2; SM3; SM4;

   Abstract : Background. China is regulating the import, export, sale, and use of encryption technology in China. If any foreign company wants to develop or release a product in China, they need to report their use of any encryption technology to the Office of State Commercial Cryptography Administration (OSCCA) to gain approval. READ MORE

6. 5. The concept of controlled foreign company and its complience with the EU-law : Does the Swedish chapter 39a Income Tax Act constitute a breach on freedom of establishment?

   University essay from IHH, Rättsvetenskap

   Author : You-Fin He; [2011]
   Keywords : International Tax Law; CFC; direct taxation; EU-law; internal market; freedom of establishment.;

   Abstract :   Establishment in foreign countries can be achieved through a subsidiary company or a permanent establishment. Profit of a subsidiary company is normally taxed in accordance with the law of the country of where it is established, since a subsidiary company constitutes a separate legal entity. READ MORE