Essays about: "bilateralism"
Found 5 essays containing the word bilateralism.
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1. 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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2. For Whom the Bugle Calls – Past and Present of Third-Party Enforcement in International Law
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This thesis examines the phenomena of third-party enforcement in public international law, in a historical as well as in a contemporary perspective. To that end, it traces the role of such enforcement measures from the past into the present. READ MORE
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3. Bilateralism of tax treaties versus triangular cases: is there a conflict?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The paper examines the triangluar situations which occur because of the bilateral nature of double tax treaties and tries to find out whether a bilateral tax treaty is able to solve a situation between more than two states. The thesis discusses proposed solutions and assesses their application considering the bilateral nature of the treaties... READ MORE
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4. Principles versus Interests: Reactions of the Current Actors in Turkey to the EU’s Increasing FTAs with Third Countries
University essay from Lunds universitet/Statsvetenskapliga institutionenAbstract : The EU has recently shifted its trade policy from multilateralism to bilateralism, and this has highly affected Turkey via the existing trade regime with the EU. The aim of this dissertation is to analyse the reactions of current actors in Turkey to the EU’s increasing FTAs with third countries in the EU-Turkey trade regime context. READ MORE
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5. Trade Facilitation in the Multilateral Trading System - An Analysis of the Doha Round Negotiations on Trade Facilitation
University essay from Göteborgs universitet/Juridiska institutionenAbstract : The World Trade Organization (WTO) as the world trading system is at a “cross roads”. Following the failure of ministers to reach an agreement on the WTO negotiations at their meeting in Geneva in July 2008, the WTO Members have retreated for serious reflection on the continued efforts to conclude the Doha Round. READ MORE
