Essays about: "international co-operation"

Showing result 1 - 5 of 69 essays containing the words international co-operation.

  1. 1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ritu Pandey; [2023]
    Keywords : International tax; IIR GLoBE rule EU law;

    Abstract : 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

  2. 2. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Piyachat Damrad; [2023]
    Keywords : Thailand; developing country; developing countries; Pillar Two impact; Pillar two effect;

    Abstract : 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

  3. 3. Challenging ‘Impartiality’ of the OSCE Mission to Ukraine : A Content Analysis of Interpretative Statements Made by Participating States

    University essay from Malmö universitet/Institutionen för globala politiska studier (GPS)

    Author : Hanna Schmidt; [2022]
    Keywords : Special Monitoring Mission; Ukraine; Mediation; Impartiality; Bias;

    Abstract : States have different ties to warring parties in armed conflict. Bias, as in being closer to one conflict side, is a known factor that shapes mediation processes. However, its particular role has been insufficiently studied. This study assesses bias as a significant influence on mediation in Ukraine. READ MORE

  4. 4. Institutional Investors and Sustainability - An Analysis of Institutional Investors’ Legal Due Diligence Obligations

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Louise Bjerrek; [2022]
    Keywords : Sustainable Finance Disclosure Regulation; Human Rights Due Diligence; Institutional Investors; Greenwashing; Guiding Principles on Business and Human Rights; OECD Guidelines for Multinational Enterprises; National Contact Point.; Law and Political Science;

    Abstract : The European Union’s Sustainable Finance Agenda has launched several new actions in order to reorient capital flow of the financial market to sustainability objectives. One of these initiatives was to unify and harmonize the rules on marketing of sustainable aims of financial products. READ MORE

  5. 5. Starving for Justice? The Compatibility of the United States of America's Unilateral Coercive Measures with the 'Right to Food' in Venezuela

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Colm Daragh Kelly Ryan; [2020]
    Keywords : Human Rights Law; Economic Sanctions; Unilateral Sanctions; Unilateral Coercive Measures; Economic Rights; Social Rights; Foreign Policy; Food; Right to Food; USA; United States; Venezuela; Law and Political Science;

    Abstract : Unilateral coercive measures are a foreign policy tool that are thousands of years old and used by states in response to foreign policy concerns. Their use has become more common throughout the 21st Century, and this raises concerns from a human rights perspective. READ MORE