Essays about: "eu oecd"
Showing result 1 - 5 of 85 essays containing the words eu oecd.
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1. Burning Matters : A comparative case study of how the EU and the OECD frame Portugal’s wildfire crisis management
University essay from Uppsala universitet/Statsvetenskapliga institutionenAbstract : Wildfires are a part of the growing concern regarding climate issues in our society, and since the 1990s, the intensity of wildfires has grown. As wildfires affect our societies, countries have adapted crisis management strategies to tackle the issue of wildfires with help from international organisations. READ MORE
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2. 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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3. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE
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4. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. READ MORE
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5. Party strategies during economic instability : Examining how fluctuations in economic expectations among voters affect the policy positioning of parties
University essay from Stockholms universitet/Statsvetenskapliga institutionenAbstract : This thesis examines the ways that fluctuations in voter expectations for the state of the economy affect party strategies, throughout 28 countries across the EU and OECD between 1995 and 2021. I thus make a theoretical contribution to the existing research by testing the theoretical models that claim that parties primarily respond to voter preferences and perceptions when conducting their policy strategies. READ MORE
