Essays about: "Corporate Income Taxation System"
Showing result 1 - 5 of 12 essays containing the words Corporate Income Taxation System.
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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. Swedish SMEs' Perception of the Corporate Income Taxation System's Treatment of Online Data Collection
University essay from Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhetAbstract : Purpose - The paper aims to analyse the perception SMEs in Sweden have of the corporate income tax system's treatment of online data collection. Methodology – This study employs a qualitative research approach in which the authors implemented a deductive phenomenological research approach. READ MORE
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3. Corporate Income Tax and Bank Leverage: Bank Leverage in the 2010s
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : This paper studies the impact of corporate income taxation on leverage ratios (debts as a share of total assets) in the banking sector across 102 countries for the period 2012-2021, aiming to replicate the 2013 IMF paper ‘Taxation, Bank Leverage, and Financial Crises’ by Keen, De Mooij and Orihara. With a sample of 5,829 banks, a system GMM is used, together with a fixed effects model to compare the two estimators and enable comparison with previous studies. READ MORE
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4. Taxing Digitalized Space: On the Roots and Reach of Claims to Global Tax Jurisdiction
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Facing a digitalized global economy, where almost half of multinational corporate profits go untaxed, we find ourselves on the verge of tax revolution. With its two-pillar solution, the OECD seeks to lay the first building blocks of a new system for cross-border corporate income taxation. READ MORE
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5. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE
