Essays about: "proposed tax"
Showing result 1 - 5 of 74 essays containing the words proposed tax.
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1. 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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2. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. READ MORE
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3. Visualizing issue tracking data using a process mining tool to support the agile maturity assessment within the Scaled Agile Framework : A case study
University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)Abstract : Today, agile development is broadly used within both small and large organizations worldwide. Transitioning to agile development in a large organization is a complex task that requires support from everyone in it. The Scaled Agile Framework (SAFe) is a framework meant to help integrate agile development within all parts of an organization. READ MORE
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4. Escaping the Taxman
University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : This thesis studies market effects during time periods when certain information was released concerning the Pillar two model - a law proposal by the OECD intended to combat global tax evasion and raise global corporate tax rates. Several Difference in differences regressions are performed looking both at the market as a whole, as well as an intellectual property intensive subpart of the market. READ MORE
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5. The cornerstone of EU climate policy: does it impact innovation? Long-term evidence from the Swedish Pulp and Paper Industry
University essay from Lunds universitet/Ekonomisk-historiska institutionenAbstract : The EU Emissions Trading System (ETS) is a cornerstone of the union’s strategy to mitigate climate change and innovation is integral to emissions reduction, as well as an aim of the policy. To study if the EU ETS is associated with increased innovation, the Swedish Pulp and Paper Industry (PPI) poses an interesting case. READ MORE
