Essays about: "Uncertainty Avoidance"

Showing result 16 - 20 of 73 essays containing the words Uncertainty Avoidance.

  1. 16. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksei Shcherbakov; [2020]
    Keywords : Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Abstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE

  2. 17. Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ola Nilsson; [2020]
    Keywords : DAC 6; Sweden s implementation; reportable cross-border arrangement; Law and Political Science;

    Abstract : After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal to 4-10% of the global corporate income tax. READ MORE

  3. 18. The impact of board gender diversity on firm risk-taking behaviour: the moderating role of home country culture.

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Anouk Osinga; [2019]
    Keywords : Board Gender Diversity; Culture; Firm Strategic Behaviour; Mergers and Acquisitions; Risk-taking Behaviour;

    Abstract : This paper is focused on the effect board gender diversity has on firm risk-taking behaviour within the domain of mergers and acquisitions (M&A). As existing literature has produced mixed findings concerning board effectiveness in the corporate context, it is suggested that external contingencies might have an impact on the influence of female board representativeness. READ MORE

  4. 19. DECISION-MAKING FOR AUTONOMOUS CONSTRUCTION VEHICLES

    University essay from Mälardalens högskola/Inbyggda system

    Author : Gallardo Marielle; Chakraborty Sweta; [2019]
    Keywords : shared-space users; MPDM; timing analysis; planning and decision-making; autonomous vehicle; MDP; reinforcement learning; social force model;

    Abstract : Autonomous driving requires tactical decision-making while navigating in a dynamic shared space environment. The complexity and uncertainty in this process arise due to unknown and tightly-coupled interaction among traffic users. READ MORE

  5. 20. Cultural adaptation in cross-national business relationships: The Netherlands-Sweden

    University essay from Högskolan i Gävle/Företagsekonomi

    Author : Shakila Shamsudin; Inge Verbeek; [2019]
    Keywords : Culture; Time; Trust; Adaptation; Business Relationship;

    Abstract : Aim: The aim of this work is to study the role that culture plays in business relationships between the Netherlands and Sweden. Further, the effects of time and trust on the business relationships are also investigated. The investigation entails whether there are cultural differences between the two countries and how those differences are managed. READ MORE