Essays about: "OECD"

Showing result 1 - 5 of 491 essays containing the word OECD.

  1. 1. Assessing the Value of Development Assistance According to the Recipients: A Case Study of Georgian Organisations’ Perspectives on Estonian Development Assistance

    University essay from Lunds universitet/Graduate School

    Author : Hanna Pintson; [2022]
    Keywords : Development assistance value; Recipients’ perspectives; Field-study; Local organisations; Donor evaluation; Estonia-Georgia development cooperation; Social Sciences;

    Abstract : Factors contributing to valuable development assistance are often perceived as a "black box," due to heterogeneity of development aid motives. This research brings out that too often, the value of aid is assessed from the perspectives of the donors rather than from its recipients. READ MORE

  2. 2. Targeted interest deduction limitation rules post-Lexel

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Alexander Tale; [2022]
    Keywords : Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

    Abstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE

  3. 3. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Andrea Rosato; [2022]
    Keywords : tax; international tax; OECD; BEPS; Pillar 2; base erosion; profit shifting; anti-avoidance; corporate inversions; TCJA; tax cuts and jobs act; United States; US; law; US tax law; international tax law; taxation; tax planning; aggressive tax planning;

    Abstract : .... READ MORE

  4. 4. Are recessions still healthy? Empirical evidence regarding the relationship between mortality and macroeconomic conditions

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Felix Persson; [2022]
    Keywords : Health; Mortality; Macroeconomic conditions; Recessions; Business cycles; Business and Economics;

    Abstract : The relationship between macroeconomic conditions and mortality has previously been established to be procyclical, which means that mortality has decreased during recessions and vice versa. This has been shown for various settings. READ MORE

  5. 5. Educational Seduction : A critical analysis of the teacher as seducer in aneducational setting

    University essay from Malmö universitet/Institutionen för barndom, utbildning och samhälle (BUS)

    Author : Fatima Zulfiqar; [2022]
    Keywords : Altruistic teacher; educational seduction; Dr. Fox effect; professional teacher; teacher role; wholesomeness.;

    Abstract : Problems with discipline and student engagement in Swedish classrooms is a burning issue. According to the data provided in the article, "Improving schools in Sweden, an OECD perspective", a significant number of students find it difficult to concentrate during a lesson as there is "noise and disorder during lessons" (Schleicher, 2015, s. 35). READ MORE