Essays about: "result of WTO"
Showing result 1 - 5 of 31 essays containing the words result of WTO.
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1. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses
University essay from Uppsala universitet/Juridiska institutionenAbstract : The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. READ MORE
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2. The effect of sanitary and phytosanitary measures on EU exports: The case of agri-food products
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : With protectionism on a global rise, non-tariff measures have been an object for public debates and research, as the work of WTO has reduced the possibilities of raising traditional trade restrictions as customs tariffs. Hence governments have turned to non-tariff measures and regulatory standards to fulfill their agendas. READ MORE
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3. EU Cross-Border Energy Investments in an International Context: The Case of Commodity Transportation and Transmission Infrastructure
University essay from Lunds universitet/Juridiska institutionenAbstract : In regard to the energy sector, it is generally presumed that in post-Lisbon era and since the adoption of Third Energy Package the Member States and institutions of the Union act in a shared format. However, by developing new legislation in the field, supra-national institutions tend to shift the competence away from shared (as it currently stands). READ MORE
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4. Does the LOB clause in BEPS Action 6 violate the principle of MFN treatment in EU law?
University essay from Lunds universitet/Juridiska institutionenAbstract : OECD delivered on October 5th 2015 the BEPS final package consisting of 15 actions intending to address the issues of base erosion and profit shifting. The aim of Action 6 is to prevent treaty abuse, in particular treaty shopping. READ MORE
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5. Making the right decisions?
University essay from Lunds universitet/Statsvetenskapliga institutionenAbstract : This theory testing study investigates the decision-making of the member states in the Dispute Settlement Body of the WTO, using a game theoretical approach. Game theory has its origins in political philosophy and can thus be valuable when analysing the behaviour of states in international regimes. READ MORE
