Essays about: "Tax competition"
Showing result 1 - 5 of 59 essays containing the words Tax competition.
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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. Policy Incoherence in the Development of Biogas in the Road Transport Sector
University essay from Linköpings universitet/Institutionen för temaAbstract : Sweden has one of the highest biogas potentials in the world and has been a leader in reducing fossil fuels in the transportation industry. With a goal of achieving a 70% reduction of greenhouse gas emissions in domestic transport by 2030 compared to 2010 levels and net-zero greenhouse gas emissions by 2050, despite the potential advantages of biogas implementation, its adoption in the Swedish transport sector has been limited. READ MORE
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4. Eu State Aid Rules And Corporate Direct Tax Arrangements : An Analysis of Article 107(1) TFEU and Recent case Developments with the principle of Legality
University essay from Uppsala universitet/Juridiska institutionenAbstract : The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. READ MORE
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5. The Effects of CBAM on Russian Exports
University essay from Lunds universitet/Ekonomisk-historiska institutionenAbstract : In 2021, the EU announced the introduction of a carbon border adjustment mechanism (CBAM) to address the carbon leakage problem, which hampers its efforts to mitigate climate change. One of the CBAM requirements is that if an export party can provide that it paid for used carbon domestically, the corresponding amount will be deducted from the EU importers. READ MORE
