Essays about: "jurisdictions"
Showing result 1 - 5 of 143 essays containing the word jurisdictions.
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1. The dilemma of authorship for AI-generated work in the EU and US. A comparative study of the notions of ‘human input’ and ‘author’s own intellectual creation’ in the assessment of authorship for copyright protection of AI-generated work
University essay from Göteborgs universitet/Juridiska institutionenAbstract : With the technological advancements of the 21st century, there has been a significant increase of AI-generated work in both the EU and the US. However, authorship of AI-generated works has been a contested issue as it challenges the traditional view of creations being associated with human beings. READ MORE
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2. Teacher characteristics and choicesand their effects on reading achievement: A comparision between Sweden and Quebec
University essay from Göteborgs universitet/Institutionen för pedagogik och specialpedagogikAbstract : Purpose. The purpose of this study is to compare teacher and classroom factors that are believed to affect students’ reading achievement scores at the fourth grade level by using PIRLS 2011 dataset. READ MORE
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3. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
University essay from Uppsala universitet/Juridiska institutionenAbstract : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. READ MORE
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4. 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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5. Bringing human rights due diligence into law: Addressing modern slavery or business as usual? : A postcolonial assessment of the UK Modern Slavery Act’s compliance with the UN Guiding Principles on Business and Human Rights
University essay from Uppsala universitet/Teologiska institutionenAbstract : Operating through complex supply chains and multiple jurisdictions, today’s business enterprises can outsource manufacturing to different parts of the world where they can take advantage of low labour- and production costs. In the global quest for businesses to maximise their profits, deteriorating working conditions for offshore labour workers are increasing the risks of human rights abuses. READ MORE
