Essays about: "business convention"
Showing result 1 - 5 of 52 essays containing the words business convention.
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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. Industry Outlook on Legume Farming : A case study on market dynamics, actor network and interaction mapping in India.
University essay from Uppsala universitet/Institutionen för samhällsbyggnad och industriell teknikAbstract : Meat substitutes are an increasingly popular subject area for sustainability studies and industrial transition. A transition to plant-based alternatives requires a substantial value chain with the ability to withstand transitional structure and market changes. READ MORE
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3. Bron till delaktighet : tillgängliga gröna utomhusmiljöer för personer med autismspektrumtillstånd (AST)
University essay from SLU/Dept. of Urban and Rural DevelopmentAbstract : Syftet med examensarbetet är att undersöka vad landskapsarkitekter behöver ta hänsyn till för att tillgängliggöra gröna utomhusmiljöer för personer med autismspektrumtillstånd (AST), utifrån de behov som dessa personer kan uppleva. Flera kurser under landskapsarkitektutbildningen har uppmärksammat begreppen ”tillgänglighet” och ”gestaltning för alla”. READ MORE
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4. Arms Trade, Human Rights and the Jurisdictional Threshold: On the Responsibility of Arms Transferring States Under the European Convention on Human Rights
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The Arms Trade Treaty (ATT) as well as Council Common Position 2008/944/CFSP of 8 December 2008 defining common rules governing control of exports of military technology and equipment (EU Common Position) impose substantive obligations on states for the purpose of minimising the adverse humanitarian effects of global arms trade. Notwithstanding these commitments, arms trade is an expanding business. READ MORE
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5. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. READ MORE
