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Showing result 1 - 5 of 93 essays matching the above criteria.

1. 1. Mind the Gap: Quantifying fraud on Swedish exports using bilateral trade asymmetries

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Giulian Etingin-Frati; Ivelina Ilkova; [2023]
   Keywords : International taxation; Trade; Tax evasion; Customs;

   Abstract : Using open-source international trade statistics, we analyse cases where export country statistics do not match import country statistics for the same trade flow due to fraud. Specifically, we are interested in uncovering undervaluation fraud, whereby importers understate the value of their goods in order to pay lower taxes. READ MORE

3. 2. 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

4. 3. 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

5. 4. Data Privacy Laws & Social Media Governance : A comparative analysis of Tik Tok & Meta/Facebook using EU, US, and China’s Data Privacy Laws

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

   Author : Robin V. L. Aitken; [2023]
   Keywords : data privacy laws; liberalism; new constructivism; realism; social media governance;

   Abstract : This academic investigation examines the intersection between International Relations (IR), data privacy laws, and social media governance. The case studies are of Tik Tok & Facebook/Meta where we begin the research by taking a comparative analysis of the US congressional hearings of Mark Zuckerberg (CEO of Facebook/Meta) in 2018 and Shou Zi Chew (CEO of Tik Tok) in 2023. READ MORE

6. 5. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

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

   Author : Douglas Linton Wahlgren; [2023]
   Keywords : skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

   Abstract : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. READ MORE