Essays about: "Tax treaty"
Showing result 1 - 5 of 71 essays containing the words Tax treaty.
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1. The “saving clause” : Examining the impact on the interpretation of distributive provisions in the OECD Model Tax Convention
University essay from Stockholms universitet/Juridiska institutionenAbstract : .... READ MORE
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2. Managing microplastics: A study of recent development in the EU and the UN
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : På grund av plasts ubikvitet i världens hav utvecklas rättsliga instrument för att motverka de negativa miljöeffekterna av plast. Denna uppsats analyserar kritiskt två nya rättsliga utvecklingar inom den internationella miljö-rätten: förordning (EU) 2023/2055 om mikroplaster (som en del av REACH-initiativet) och utvecklingen av ett globalt FN-plasttraktat. READ MORE
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3. Unlawful State Aid Through Tax Rulings : The use of an arm’s length principle to evaluate selective advantage in Art. 107.1 of the Treaty on the Functioning of the European Union
University essay from Uppsala universitet/Juridiska institutionenAbstract : .... READ MORE
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4. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two
University essay from Uppsala universitet/Juridiska institutionenAbstract : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. READ MORE
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5. Searching for the silver lining of the US cloud
University essay from Stockholms universitet/Institutionen för data- och systemvetenskapAbstract : We live in a society where more and more services are available online, and to an increasing extent, people expect that there should be a digital solution. The demand for digitalization of the public sector is increasing. READ MORE
