Essays about: "Pillar 2"
Showing result 6 - 10 of 40 essays containing the words Pillar 2.
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6. 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 institutionenAbstract : .... READ MORE
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7. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two
University essay from Uppsala universitet/Juridiska institutionenAbstract : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. READ MORE
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8. The role of animals in sustainable land use : can a plant-based diet benefit both animals and land use?
University essay from SLU/Dept. of Biosystems and Technology (from 130101)Abstract : Introduction: Agroecology and sustainability are both concepts that aim to find solutions towards a healthy planet. This thesis is based on two pillars with a plant-based diet as the connection between them. The two pillars are 1) the missing animal perspective and 2) a more resource efficient land use. READ MORE
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9. Corporate Tax Abuse on the Business and Human Rights Agenda
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. READ MORE
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10. Numerical Simulation of 3.3 kV–10 kV Silicon Carbide Super Junction-MOSFETs for High Power Electronic Applications
University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)Abstract : The thesis focuses on designing and characterizing SiC 3.3 kV Diffused Metal-Oxide Semiconductor Field-Effect Transistor (DMOSFET)s with a Ron that is significantly lower than that of current commercial devices. The On-state resistance and breakdown voltage are then adjusted by adding a Super-Junction structure. READ MORE
