Essays about: "political challenges in international business"

Showing result 1 - 5 of 23 essays containing the words political challenges in international business.

  1. 1. Whether nexus rules under EU Commission proposal of Significant digital presence rules is compatible with separate provisions of international tax law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kostiantyn Nemchenko; [2021]
    Keywords : digital tax; nexus; tax law; international taxation; permanent establishment; Law and Political Science;

    Abstract : Growing digitalisation of the global economy is brining irreversible changes in business models and structure of economic relationships. External factors, such as pandemiс, only facilitate the process of remote participation in economic life and performing economic functions. READ MORE

  2. 2. Taxing the Digital Economy in Developing Countries - A Legal Comparison Between OECD’s Pillar One and UN’s Article 12B

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Elma Hadzovic; [2021]
    Keywords : skatterätt; international tax law; OECD; Pillar One; UN; Article 12B; Law and Political Science;

    Abstract : Beskattning av den digitala ekonomin har varit en av de mest centrala delarna i den internationella skattekontexten under det senaste decenniet. Digitaliseringen har gett upphov till nya affärsmodeller som har lett till ett ökat tryck på det internationella skattesystemet som inrättades på 1920-talet. READ MORE

  3. 3. The Role of Foreign Market Knowledge in Internationalization of B2B Born Global SMEs : A Case Study of Deep Tech Companies

    University essay from Linnéuniversitetet/Institutionen för marknadsföring (MF); Linnéuniversitetet/Institutionen för marknadsföring (MF); Linnéuniversitetet/Institutionen för marknadsföring (MF)

    Author : Viktoria Gnatenko; Chenyu Huang; Simon Olsson; [2019]
    Keywords : Internationalization process; Foreign market knowledge; Foreign market entry; Globalization; Born Globals; Small and medium sized enterprises SMEs ; Entry modes.;

    Abstract : The subject of internationalization of Born Global small and medium-sized enterprises (SMEs) that start cross-border business operations shortly after the company’s foundation has received growing scholarly attention in the last decades. Although the research of the influence of the market knowledge - information a firm has about a specific foreign market, on internationalization decisions was developing rapidly to account for the challenges of the established internationalization theories, multi-factor comprehensive analysis of the influence of all the interlinked factors of the market knowledge remains overlooked by research. READ MORE

  4. 4. European Commission's proposal to implement a new permanent establishment nexus based on significant digital presence - Is it compliant with the EU Law and international tax principles?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Lara Nogueira; [2018]
    Keywords : Taxation of the Digital Economy; New permanent establishment nexus based on significant digital presence; Proportionality of the proposal and its compatibility with the Ottawa Principles.; Law and Political Science;

    Abstract : The taxation of the digital economy has become a relevant subject, as business models and value creation chains of all sectors have been transformed bringing challenges to the international tax system and parameters for the allocation of taxing rights between source and residence jurisdictions. In view of these changes, the European Commission has published two proposals for directives on the taxation of digital activities, proposing solutions to be harmonized into the system of direct taxation of Member States. READ MORE

  5. 5. Agenda 2030 for sustainable development and the role of companies : A human right based approach to sustainable development

    University essay from Uppsala universitet/Teologiska institutionen

    Author : Mikaela Engwall; [2018]
    Keywords : Non-state actors; Private sector; Human rights; Human rights-based approach; Sustainable development; Corporate responsibility; Multi-stakeholder approach; Agenda 2030; Sustainable development goals; SDG Compass; United Nations; Human rights obligations; Idea analysis;

    Abstract : The purpose of this thesis is to analyze the understanding of human rights in Agenda 2030 and the role of companies by adopting a human rights-based approach to sustainable development. It applies a qualitative idea analysis of the primarily material where central concepts are operationalized by constructing a model of analysis based on dimensions. READ MORE