Essays about: "OECD"

Showing result 1 - 5 of 356 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

  2. 2. 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

  3. 3. 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

  4. 4. Are the differences in the stringency of domestic environmental regulations affecting the bilateral trade of OECD countries?

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Lishu Zhang; [2019]
    Keywords : Bilateral trade; Environmental regulation; Energy intensity; Gravity model; Panel data;

    Abstract : The question of whether the stringency of domestic environmental regulations indeed interferes with trade is of growing interest for better policymaking. This paper re-examines the relationship between the stringency of environmental regulations and bilateral trade using a panel dataset consisting of 34 OECD countries over 7 years. READ MORE

  5. 5. Import penetration from China and its effect on manufacturing employment in the OECD countries

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Hanna Hellberg; Ludvig Mannerson; [2019]
    Keywords : China; Import penetration; OECD; trade; manufacturing; Business and Economics;

    Abstract : China has ever since the 1990s emerged as a manufacturing superpower, following its liberalized trade reforms and its entrance to the World Trade Organization. This has caused China to expand their exports substantially, in particular to the OECD countries. READ MORE