Advanced search
Showing result 6 - 10 of 62 essays matching the above criteria.
-
6. 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
-
7. How does the degree of rurality affect different determinants of economic growth?
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : The heterogeneity in regional growth rates within the European Union has been subject to a vast array of studies and research. However, there exists surprisingly little literature focusing on the impact of regional structural development on the economic growth processes. READ MORE
-
8. THIRD-PARTY FUNDING IN INVESTOR-STATE ARBITRATION
University essay from Uppsala universitet/Juridiska institutionenAbstract : Third-Party funding refers to a financing arrangement in which a non-party entityprovides financial resources to a disputing party in return for some benefits whichis usually dependent on the outcome of the dispute before the court or tribunal.These benefits could be for pecuniary profits or for the achievement of somepolicy objectives. READ MORE
-
9. Ratification and Reservations: A Window-Dressing Exercise? A Study on Reservations to Human Rights Treaties
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : For the conditions under which States may reserve themselves to certain provisions of a Convention, which they nevertheless wish to oblige themselves to, are regulated in Article 19 VCLT. States may make reservations under this Article unless: (a) a reservation is prohibited by the treaty, (b) the treaty provides that only reservations of a certain kind – and the reservation in question is not of that kind, or (c) the reservation is incompatible with the object and purpose of the treaty. READ MORE
-
10. Data as Protected Investment Under International Investment Law
University essay from Uppsala universitet/Juridiska institutionenAbstract : Over the last decades technological companies have grown significantly and impacted our societies both politically and economically.The significant amount of user data these companies collect and manage have economic as well as political impacts on our societies. READ MORE
