Essays about: "OECD and UN MODEL"
Showing result 1 - 5 of 6 essays containing the words OECD and UN MODEL.
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1. A Solidarity Model of Foreign Aid? : A case study of the Olof Palme International Center’s projects in South Africa
University essay from Högskolan Väst/Institutionen för ekonomi och itAbstract : This bachelor thesis is a qualitative case study of whether the Olof Palme International Center’s (OPC) model of foreign aid, as a Swedish non-governmental organisation (NGO), is understood by leading figures of the three types of participants involved in the model; the OPC, Swedish member organisations, and, in this case, South African partner organisations, as taking either a solidarity- or charity-approach to foreign aid, in both theory and practise. The theories of Mutual Aid and International Solidarity are used to construct two opposing “solidarity” and “charity” models of foreign aid, against which the OPC model is compared. READ MORE
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2. Taxing the Digital Economy in Developing Countries - A Legal Comparison Between OECD’s Pillar One and UN’s Article 12B
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Beskattning av den digitala ekonomin har varit en av de mest centrala delarna i den internationella skattekontexten under det senaste decenniet. Digitaliseringen har gett upphov till nya affärsmodeller som har lett till ett ökat tryck på det internationella skattesystemet som inrättades på 1920-talet. READ MORE
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3. How the Nordic countries approach CSR and MSI : A study of firms’ CSR actions. The Nordic model.
University essay from KTH/Industriell ekonomi och organisation (Inst.)Abstract : There is an increasing demand for the private sector to include corporate social responsibility in their business and everyday work. This thesis has studied the corporate responsibility of firms in the Nordic countries (Denmark, Finland, Norway and Sweden), compared with firms in 18 other OECD countries. READ MORE
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4. A Comparative Approach to the Order of Priority of the Allocation of Taxing Rights over Business Profits in the OECD MC, the UN MC and the Andean Pact MC – The PE broadening. An Argentinean example.
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The current OECD´s PE threshold requires either a direct physical presence (fixed place of business) or an indirect presence through a legal representative (dependent agent). On the other hand, Model Conventions such as the UN MC, provide a wider PE threshold, including income generating activities which are not included under the OECD PE threshold. READ MORE
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5. Possible VAT implications due to voluntary and involuntary transfer pricing adjustments in the EU
University essay from Lunds universitet/Juridiska institutionenAbstract : Mervärdesskatt och Transfer Pricing är två av de stora områdena inom internationell skatterätt, då det förra är en indirekt skatt och baseras på det subjektiva priset och det senare området tillhör direkt beskattning och använder ett objektivt, fiktivt pris för beräkning kan de vid första anblick sakna anknytning. Det finns dock en risk att justeringar av det pris som använts för Transfer Pricing-ändamål kan påverka den mervärdeskatt som ska erläggas. READ MORE
