Essays about: "OECD"

Showing result 1 - 5 of 368 essays containing the word OECD.

  1. 1. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Moisés Zúñiga Vargas; [2019]
    Keywords : Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Abstract : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. READ MORE

  3. 2. VIRTUAL AND REAL

    University essay from Lunds universitet/Industridesign

    Author : Yifan Li; [2019]
    Keywords : Arts and Architecture; Technology and Engineering;

    Abstract : According to the statistics from Programme for International Student Assessment (PISA) and Trends in International Mathematics and Science Study (TIMSS), a continuously declining trend is showed in Swedish kids' mathematical performance during recent years. In comparison with other OECD countries, the mathematical literacy of 15-year-old students in Sweden is almost below average. READ MORE

  4. 3. The Interaction Between Monetary Policy and Macroprudential Policy

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Glenn Nielsen; [2019]
    Keywords : monetary policy; macroprudential policy; macroeconomic stability; financial stability; panel VAR; Business and Economics;

    Abstract : The latest global financial crisis ignited the debate on whether the role of monetary policy's main objective, price stability, is enough to achieve financial stability. It also sparked an interest of new policy measures that directly targets the financial system, such as macroprudential policies. READ MORE

  5. 4. The Transfer Pricing Act of Thailand : Critical Comparison with the OECD Transfer Pricing Guideline

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Pornprapa Tisa; [2019]
    Keywords : ;

    Abstract : .... READ MORE

  6. 5. The Compatibility of EU State Aid for Environmental Protection with the Polluter Pays Principle : In the Context of the EU Emissions Trading System

    University essay from Stockholms universitet/Juridiska institutionen

    Author : Angelica Arnqvist; [2019]
    Keywords : Polluter Pays Principle; State Aid for Environmental Protection; European Union Emissions Trading System;

    Abstract : This thesis, examines three research questions concerning the coherence between the European Union (EU) rules about State aid for environmental protection and the “polluter-pays-principle” (PPP) in the context of the free allocation practice in the European Union Emissions Trading System (EU ETS).  The aim of the first research question is to study whether the free allocation of emission rights within the EU ETS is compatible with the EU State aid rules. READ MORE