Essays about: "bilateral negotiation"
Showing result 1 - 5 of 8 essays containing the words bilateral negotiation.
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1. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two
University essay from Uppsala universitet/Juridiska institutionenAbstract : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. READ MORE
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2. Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Adopted on November 2016, the Multilateral instrument for BEPS tax treaty measures (MLI) has come into play in the global tax treaty landscape. The MLI is a multilateral agreement that aims for a speedy implementation of the treaty measures agreed upon in the Base Erosion and Profit Shifting (BEPS) Project by allowing the modification of the bilateral double tax treaties (DTTs) without the need of individual negotiation of each treaty. READ MORE
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3. Professional Relationships in a Bilateral Context : A Cross-Cultural Communication Study
University essay from Stockholms universitet/Institutionen för Asien-, Mellanöstern- och TurkietstudierAbstract : The purpose of this paper is to study cross-cultural communication from a Chinese perspective. Professional relationships between the West and China have become pivotal in the political, economic, and cultural domains. It is, therefore, of importance to understand and make use of different communication practices in a bilateral context. READ MORE
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4. Spurring Climate Change Action Beyond External Borders - A study of legal measures available to the EU to exert pressure on Canada to pursue climate change action in times of international institutional failure
University essay from Lunds universitet/Juridiska institutionenAbstract : Climate change is one of today’s major challenges; a challenge with significant consequences that will affect all countries in different ways if a way to combat global warming by stabilizing greenhouse gas emissions cannot be agreed on. A global problem calls for an international response; however, the international climate regime has failed to deliver adequate results. READ MORE
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5. Geographical Indications in the 21st century - what, when and how? A Critical Review of the Legal Framework for GI Protection and GI-Related Trade in the International Community
University essay from Lunds universitet/Juridiska institutionenAbstract : Intellectual property is a very important type of asset in today’s business world. Since business in the Western World grows increasingly based and dependent on know-how and technological development, intangible assets such as trademarks, copyrights and patents plausibly represent greater economic value to economic actors here than other, physical, assets do. READ MORE
