Essays about: "Corporation tax"

Showing result 1 - 5 of 20 essays containing the words Corporation tax.

  1. 1. Corporate Tax Abuse on the Business and Human Rights Agenda

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Julia Persson; [2022]
    Keywords : International Human Rights Law; Business and Human Rights; Guiding Principles on Business and Human Rights; tax justice; tax and human rights; tax evasion; tax avoidance; aggressive tax planning; human rights due diligence; mandatory human rights due diligence; mänskliga rättigheter; företagande och mänskliga rättigheter; FN:s vägledande principer för företag och mänskliga rättigheter; Law and Political Science;

    Abstract : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. READ MORE

  3. 2. Taxing Digitalized Space: On the Roots and Reach of Claims to Global Tax Jurisdiction

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Hedvig Lärka; [2020]
    Keywords : corporate income taxation; cross-border taxation; jurisdiction; spatiality; legal geography; minimum taxation; unitary taxation; Global Anti Base Erosion; GLoBE; Pillar II; two pillar approach; tax transparency; transnational law; transnational taxation; international taxation; international law; OECD; BEPS; BEPS IF; Law and Political Science;

    Abstract : Facing a digitalized global economy, where almost half of multinational corporate profits go untaxed, we find ourselves on the verge of tax revolution. With its two-pillar solution, the OECD seeks to lay the first building blocks of a new system for cross-border corporate income taxation. READ MORE

  4. 3. Enskild firma, aktiebolag eller både och? : skatteskillnader och andra effekter i lantbruksföretag

    University essay from SLU/Dept. of Biosystems and Technology (from 130101)

    Author : Erik Bertilsson; Albin Skure; [2019]
    Keywords : aktiebolag; enskild firma; företagsform; ägarskifte; generationsskifte; mjuka värden; risk; lönsamhet; lantbruksföretag; företagsledning; skatt;

    Abstract : Rationaliseringen av svenskt jordbruk leder till större enheter och högre omsättning, vilket gör valet av företagsform allt viktigare för lantbruksföretagare. Aktiebolag för driften ökar i popularitet hos lantbruksföretagare. READ MORE

  5. 4. Aktiebolag eller enskild firma : en analys av lönsamheten i olika organisationsformer för ett jordbruksföretag

    University essay from SLU/Dept. of Economics

    Author : Marcus K. Malmenstedt; [2019]
    Keywords : jordförvärvslagen; aktiebolag; enskild firma; investeringsteori; organisationsform; jordbruksföretag;

    Abstract : The purpose with this paper is to investigate the financial consequences of a potential change in the Swedish Land Acquisition Act. The paper will compare corporations with sole proprietors to find out the most profitable business form for an agricultural business. READ MORE

  6. 5. PRESS RELEASES AND SOCIAL MEDIA IN CORPORATE CRISIS COMMUNICATION: : A COMPARATIVE CASE STUDY OF NORDEA AND SAMSUNG

    University essay from Örebro universitet/Institutionen för humaniora, utbildnings- och samhällsvetenskap

    Author : Alexandra Jokinen; [2017]
    Keywords : Corporate Crisis Communication; Social Media; Press Releases; Nordea; Samsung;

    Abstract : This research looks at how corporates manage crisis communication using press releases and social media channels. It aims to find out how the case corporations Nordea and  Samsung executed their crisis communication during the years 2016 and 2017.The dissertation draws upon literature on organizational crisis and reputation. READ MORE