Essays about: "Race to the Bottom"
Showing result 1 - 5 of 19 essays containing the words Race to the Bottom.
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1. 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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2. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws
University essay from Uppsala universitet/Juridiska institutionenAbstract : 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
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3. The Race to the Bottom : A Minor Field Study of H&M’s CSR in practice
University essay from Enskilda Högskolan Stockholm/Avdelningen för mänskliga rättigheter och demokratiAbstract : CSR has become a tool for global corporations to justify their outsourcing practices in other countries. Despite these CSR policies, reports reveal that labor rights violations are common in these supply chains, and not at least in the garment industry. READ MORE
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4. How the concept of fairness influences EU law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The thesis presents fairness as a concept that can be defined in several ways. The different definitions overlap and influence each other in a somewhat unexpected manner. READ MORE
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5. Environmental pollution and fiscal decentralization. On the role of institutions.
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : Previous research in the field of Environmental Federalism has not reached an agreement on whether fiscal decentralization leads to an increase in environmental pollution, i.e. a race to the bottom, or decrease in it, i.e. READ MORE
