Essays about: "Pillar 2"
Showing result 1 - 5 of 40 essays containing the words Pillar 2.
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1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
University essay from Uppsala universitet/Juridiska institutionenAbstract : 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
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2. A Sustainable Pioneer in a House on Fire
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : This paper examines the impact of the Paris agreement on firms on the Swedish stock market. Additionally, the firms were also categorized into sustainable and unsustainable firms by their Environmental Pillar Score (which is part of the ESG score) in order to investigate performance differences between the two groups. READ MORE
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3. OFFSHORE WIND POWER CO-OPERATED GREEN HYDROGEN AND SEA-WATER OXYGENATION PLANT: A FEASIBILITY CASE STUDY FOR SWEDEN
University essay from Uppsala universitet/Institutionen för geovetenskaperAbstract : The world energy production, transformation, storage, and usage are under a dramatic change. Actions are being taken by Governments to slow down the effects of the climate change. Wind energy is expected to be a central pillar for this change. READ MORE
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4. Colonialism, Cinema, and Critique: Examining the Rhetoric in Opinion Pieces on Farha
University essay from Lunds universitet/SociologiAbstract : This dissertation examines media articles' use of rhetoric to discuss the film Farha (2021) specifically the following research questions: 1. What rhetoric is used to express sympathy and praise of the film and 2. What rhetoric is used to express opposition and condemnation of the film. READ MORE
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5. Market Reaction to Environmental Controversies: The role of perceived behaviour
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : The rising importance of ESG related issues has been witnessed both by recent literature and surveys. In this paper, we first analyse whether environmental controversies have a significant impact on the involved companies’ stock returns. READ MORE