Essays about: "co-operation"
Showing result 1 - 5 of 258 essays containing the word co-operation.
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1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
University essay from Uppsala universitet/Juridiska institutionenAbstract : 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
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2. Pillar Two and Developing Countries: What to Expect?
University essay from Uppsala universitet/Juridiska institutionenAbstract : Aggressive tax planning practices through schemes involving low-tax jurisdictions have been the target of the Organization for Economic Co-operation and Development (OECD) to end harmful tax competition and the so-called “race to the bottom”. Pillar Two Model Rules is the latest OECD way to achieve this objective. READ MORE
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3. Collaborative virtual instrument design : Exploring resonance, agency and affordance through a cooperative virtual instrument
University essay from Högskolan Dalarna/Institutionen för kultur och samhälleAbstract : In this paper, through the process of designing and building a collaborative virtual musical instrument I explore users' sense of resonance and agency in relation to technology. With technology’s constant acceleration leaving many feeling alienated, this paper attempts to investigate technology’s potential for creating more meaningful resonant relationships. READ MORE
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4. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws
University essay from Uppsala universitet/Juridiska institutionenAbstract : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. READ MORE
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5. Governing During the Pandemic : Changes in Risk Governance and Power in Sweden during the COVID-19 pandemic
University essay from Karlstads universitet/Fakulteten för humaniora och samhällsvetenskap (from 2013)Abstract : Background: The COVID-19 pandemic showed that disastrous events can develop in ways both new and surprising. It demonstrated that an infectious disease can easily spread over the globe in a matter of weeks. READ MORE