Essays about: "Pillar Two"
Showing result 1 - 5 of 94 essays containing the words Pillar Two.
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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. Pillar Two and Developing Countries: What to Expect?
University essay from Uppsala universitet/Juridiska institutionenAbstract : 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
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3. Sustainability performance and market risk. A study of the banking sector
University essay from Umeå universitet/FöretagsekonomiAbstract : The financial crisis of 2007-2008 highlighted the societal impacts of bank risk-taking. A strong focus on maximizing profits for shareholders combined with a disregard for, and underestimation of risks led to the downfall of large banks such as Lehman Brothers and multiple other banks getting bailed out by several governments and other banks. READ MORE
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4. Are ESG-ratings related to financial strength? : A panel data analysis of Swedish publicly traded firms
University essay from Umeå universitet/FöretagsekonomiAbstract : In a world facing environmental destruction and social injustices, corporations are called upon to act more sustainably. There has been an upswing in demand for green investments in the last decades, a trend further facilitated by the covid-19 pandemic. READ MORE
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5. Implementering av Skogliga Grunddata i hprGallring vid andragallring
University essay from SLU/School for Forest ManagementAbstract : Gallring är en av de skogsvårdsåtgärder som utförs i våra skogar för att bemöta de olika skogliga mål som skogsägarna har för sin skog. I Sveriges skogar så utförs gallringsåtgärder på ca 400 000 hektar årligen. READ MORE
