Essays about: "Mandatory Disclosure Rules"
Showing result 1 - 5 of 7 essays containing the words Mandatory Disclosure Rules.
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1. Third Party Funding in International Commercial Arbitration : Disclosure Challenges in Primary and Secondary Markets of Legal-Claims
University essay from Stockholms universitet/Juridiska institutionenAbstract : Third-party funding (TPF) has grown to be a popular phenomenon in the past two decades with a large global market (billions of USD). This success came with new complications regarding conflicts of interest that threaten the impartiality and independence of arbitrators who may have common-interests with funders. READ MORE
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2. Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning
University essay from Lunds universitet/Institutionen för handelsrättAbstract : After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal to 4-10% of the global corporate income tax. READ MORE
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3. Tipping of Justitia’s Scale: The Compatibility of Mandatory Disclosure for Intermediaries with the Right against Self-Incrimination and the Right to Confidentiality
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Human rights are the basis by which the dignity of the human being is guaranteed. This is especially important in the relationship between persons and governments, who on the one hand have great power in form of legislation over these persons, but on the other hand must ensure the protection of human rights. READ MORE
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4. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. READ MORE
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5. CSR disclosures and the volatility of the stock market : A study of the Swedish and Danish stock markets
University essay from Umeå universitet/FöretagsekonomiAbstract : Reporting regarding issues that are related to Corporate Social Responsibility have come into more and more focus lately. Most countries currently have a limited or no mandatory regulations regarding what should be included in either an annual report or in a stand-alone report in terms of CSR. READ MORE
