Essays about: "Conflict of Jurisdictions"
Showing result 1 - 5 of 12 essays containing the words Conflict of Jurisdictions.
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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. A new path towards accountability? an Analysis of the IIIM for Syria
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The conflict in the Syrian Arab Republic is ongoing since more than ten years, and there is no end in sight. The conflict is deemed to be the most documented conflict of all time. Despite the longevity of the conflict, there has been a lack of criminal accountability for the crimes committed. READ MORE
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3. Eu State Aid Rules And Corporate Direct Tax Arrangements : An Analysis of Article 107(1) TFEU and Recent case Developments with the principle of Legality
University essay from Uppsala universitet/Juridiska institutionenAbstract : The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. READ MORE
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4. THIRD-PARTY FUNDING IN INVESTOR-STATE ARBITRATION
University essay from Uppsala universitet/Juridiska institutionenAbstract : Third-Party funding refers to a financing arrangement in which a non-party entityprovides financial resources to a disputing party in return for some benefits whichis usually dependent on the outcome of the dispute before the court or tribunal.These benefits could be for pecuniary profits or for the achievement of somepolicy objectives. READ MORE
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5. The finance function's role in EU Taxonomy work: A cross-sectional study on how sustainability and finance functions are organized around the EU Taxonomy
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper aims to fulfill three interrelated purposes by examining (i) how sustainability and finance functions are organized around EU Taxonomy work, (ii) what perspective the finance function has towards their potential involvement and role, and (iii) what the interactional dynamics between the two functions are. Through a qualitative cross-sectional case study, where the analysis is framed by Abbott's (1988) theory of inter-professional settlements and concept of jurisdictions, we contribute to the relatively underexplored research areas of organizations' sustainability work in general and the role of the finance function within such work in three main ways. READ MORE
