Essays about: "development co-operation"
Showing result 1 - 5 of 110 essays containing the words development 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. 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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4. The economic impact of different strategies during the Covid-19 pandemic : A comparison of economic growth between the zero and non-zero strategy among the OECD member countries
University essay from Jönköping University/IHH, NationalekonomiAbstract : The global pandemic Covid-19 caused an inevitable impact on economic growth and public health. Policymakers were forced to opt for the zero or the non-zero strategy to ease the economic effects and stop the spreading of infection. Previous literature on the matter strikingly agreed that the zero strategy was optimal. READ MORE
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5. To what extent do Demographic changes affect Pay-As-You-Go Pension Systems? : Using the fixed effects regression model with panel data on 20 OECD countries from 1991 to 2017
University essay from Högskolan Dalarna/Institutionen för kultur och samhälleAbstract : This thesis investigates the effect of demographic changes on the pay-as-you-go (PAYG) pension system. Demographic changes specifically refer to increasing life expectancy and decreasing fertility rates. An increase in life expectancy leads to a rise in the number of pensioners. READ MORE
