Essays about: "Pillar Two impact"

Showing result 1 - 5 of 20 essays containing the words Pillar Two impact.

  1. 1. Pillar Two and Developing Countries: What to Expect?

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Hafssa Manar; [2023]
    Keywords : Pillar Two GloBE Rules Developing Countries;

    Abstract : Aggressive tax planning practices through schemes involving low-tax jurisdictions have been the target of the Organization for Economic Co-operation and Development (OECD) to end harmful tax competition and the so-called “race to the bottom”. Pillar Two Model Rules is the latest OECD way to achieve this objective. READ MORE

  3. 2. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Piyachat Damrad; [2023]
    Keywords : Thailand; developing country; developing countries; Pillar Two impact; Pillar two effect;

    Abstract : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. READ MORE

  4. 3. A Sustainable Pioneer in a House on Fire

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Cindy Tieu; Julia Tran; [2023]
    Keywords : Climate finance; ESG scores; Event study; Paris agreement; Swedish stock market; Business and Economics;

    Abstract : 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

  5. 4. Impact of ESG performance and carbon emissions on cost of debt : A study of the Nordic markets

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Filip Larsson; Henrik Larsson; [2023]
    Keywords : ESG performance; carbon intensity; cost of debt; spreads; Refinitiv; ESG scores; CSR; sustainability; Nordics;

    Abstract : The study examines the link between the Environmental, Social and Governance (ESG) performance of a company and its cost of debt, measured as credit spreads between corresponding corporate and risk-free government bonds, in Nordic countries between 2020 and 2022. No previous studies look at ESG effects on bond spreads in the Nordic markets, although their stakeholder-oriented nature could make them attentive to ESG issues. READ MORE

  6. 5. Urban Forests and Environmental Justice. Insights from Padua and Turin

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Nicolò Zagato; [2022]
    Keywords : Urban Forests; Environmental Justice; Governance; Italy; Earth and Environmental Sciences;

    Abstract : Cities around the world are employing strategies to become greener and more sustainable, and urban forests can play a major role in providing environmental benefits. However, it has been found that in many cities those benefits are not equally experienced by citizens, highlighting the importance of examining environmental justice. READ MORE