Essays about: "Transfer rules"

Showing result 1 - 5 of 77 essays containing the words Transfer rules.

  1. 1. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Wihan Esterhuizen; [2023]
    Keywords : Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

    Abstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE

  3. 2. Image Colorization Based on Deep Learning

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Tao Deng; [2023]
    Keywords : Image colorization; Deep Learning; Convolutional Neural Network; Generative Adversarial Network; Färgläggning av bilder; djupinlärning; Konvolutionella Neurala Nätverk; Generativa Adversariella Nätverk;

    Abstract : With the development of artificial intelligence, there is a clear trend to combine computer technology with traditional industries. In recent years, with the development of digital media technology, many methods for coloring gray-scale images have been proposed. READ MORE

  4. 3. Mission impossible : A case study on how to manage the tension between openness and secrecy in the defense industry

    University essay from Linköpings universitet/Institutionen för ekonomisk och industriell utveckling; Linköpings universitet/Filosofiska fakulteten

    Author : Lisa Eriksson; Lovisa Sajland; [2023]
    Keywords : Open innovation; The paradox of openness; Differentiation and integration approach; Defense industry; Saab AB; Offset; Transfer of Technology; Brazil;

    Abstract : Title: Mission Impossible? A case study on how to manage the tension between openness and secrecy in the defense industry. Background: This thesis is built upon a unique case exhibiting open innovation within the defense industry. READ MORE

  5. 4. LinguaMapping: The New Frontier in Language Processing : A New Online Tool for Measuring Swedish L1 Transfer in English Embedded Relative Clauses

    University essay from Högskolan i Halmstad/Akademin för lärande, humaniora och samhälle

    Author : Henrik Salomonsson; [2023]
    Keywords : L1 transfer; English embedded relative clauses; language processing; eye-tracking; self-paced reading; LinguaMapping;

    Abstract : The structure of embedded relative clauses in English may involve several grammatical elements, generating different grammatical rules with respect to word order. Studying the impact of first language (L1) transfer in the production of English embedded relative clauses is important to reveal valuable information about specific challenges in second language acquisition (SLA). READ MORE

  6. 5. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Sam Lincoln; [2023]
    Keywords : EU-rätt; Skatterätt; Law and Political Science;

    Abstract : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. READ MORE