Essays about: "EU Corporate LAw"

Showing result 1 - 5 of 64 essays containing the words EU Corporate LAw.

  1. 1. #ReFashionNow: Investigating the Nexus Between Corporate Social Responsibility Discourse and the EU Strategy for Sustainable and Circular Textiles

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Frida Månsson; [2024]
    Keywords : Textile industry; Corporate social responsibility; European Union; Critical frame analysis; Discourse; Law and Political Science;

    Abstract : This thesis investigates the intertwining of corporate social responsibility (CSR) discourse and the European Union's strategy for sustainable and circular textiles through a single case study and critical frame analysis (CFA). By doing this, concurring discourse between corporations and the institutions aimed at governing them can be problematised. READ MORE

  2. 2. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ismail Quttineh; [2023]
    Keywords : EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

    Abstract : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. READ MORE

  3. 3. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ritu Pandey; [2023]
    Keywords : International tax; IIR GLoBE rule EU law;

    Abstract : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. READ MORE

  4. 4. Corporate Climate Due Diligence in the European Union – A Legal Analysis of its Implications for the Climate Action of Energy-Intensive Industries

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ellin Svea Jarl Righi; [2023]
    Keywords : Corporate Due Diligence; Climate Change; Climate Change Due Diligence; Corporate Sustainability Due Diligence Directive; Energy-Intensive Industries; Climate Action; Law and Political Science;

    Abstract : In this thesis, issues surrounding climate actions are analysed through the notion of corporate due diligence in the European Union (EU) context. The study explores how mandatory climate change due diligence schemes, potentially in the form of a legally binding instrument, may affect the critical sector of energy-intensive industries (EIIs) in the Union and further contribute to the broader EU climate actions. READ MORE

  5. 5. Corporate Sustainability Due Diligence : the Swedish Quick Service Restaurant Sector

    University essay from SLU/Department of Molecular Sciences

    Author : Jonathan Gray Elliott; [2023]
    Keywords : Burger King; CSDDD Corporate Sustainability Due Diligence Directive; Environment; EU; Fast food; Max Hamburger; McDonald’s; Power; Quick Service Restaurant; Restaurant; Sustainability; Sweden; Wholesale;

    Abstract : This thesis project looked at the preparedness of the Quick Service Restaurant Sector (QSRS) in Sweden for the introduction of a new EU law in 2024, the Corporate Sustainability Due Diligence Directive (CSDDD). Food systems play a major role in the climate crisis, contributing up to one third of all greenhouse gas emissions, with the QSRS playing a significant role in this across the globe. READ MORE