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Showing result 1 - 5 of 109 essays matching the above criteria.
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1. 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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2. Corporate Climate Due Diligence in the European Union – A Legal Analysis of its Implications for the Climate Action of Energy-Intensive Industries
University essay from Lunds universitet/Institutionen för handelsrättAbstract : In this thesis, issues surrounding climate actions are analysed through the notion of corporate due diligence in the European Union (EU) context. The study explores how mandatory climate change due diligence schemes, potentially in the form of a legally binding instrument, may affect the critical sector of energy-intensive industries (EIIs) in the Union and further contribute to the broader EU climate actions. READ MORE
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3. 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 handelsrättAbstract : 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
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4. Too Much Information? An Assessment of the European Commission’s Proposal for Changes to Article 17 of the Market Abuse Regulation
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Article 17(1) of the Market Abuse Regulation (MAR) mandates that an issuer shall publicly disclose “inside information” which directly concerns the issuer as soon as possible, with the concept of “inside information” defined in art. 7 of MAR. READ MORE
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5. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. READ MORE
