Essays about: "rule document"

Showing result 1 - 5 of 18 essays containing the words rule document.

  1. 1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ritu Pandey; [2023]
    Keywords : International tax; IIR GLoBE rule EU law;

    Abstract : 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

  3. 2. HL-DRIP: A Blockchain-based Remote Drone ID Protocol registry management : Evaluation of a Hyperledger Fabric-based solution to manage DRIP registries

    University essay from Linköpings universitet/Institutionen för datavetenskap

    Author : Juan Basaez Serey; [2023]
    Keywords : DRIP; Drone Remote ID; Hyperledger-Fabric; IPFS;

    Abstract : On January 15, 2021, the Federal Aviation Administration published the Unmanned Aircraft System Remote Identification rule with the intention of improving airspace security regarding the use of Unmanned Aircraft. According to the rule, UAs in flight must provide the public with information such as their identification, location, and altitude. READ MORE

  4. 3. Recommendation of Text Properties for Short Texts with the Use of Machine Learning : A Comparative Study of State-of-the-Art Techniques Including BERT and GPT-2

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Luciano Zapata; [2023]
    Keywords : Text classification; Short texts; Deep Learning; BERT; GPT; GPT-2; Transformers; Natural Language Processing; Textklassificering; Korta Texter; Djupinlärning; BERT; GPT; GPT-2; Transformatorer; Naturlig språkbehandling;

    Abstract : Text mining has gained considerable attention due to the extensive usage ofelectronic documents. The significant increase in electronic document usagehas created a necessity to process and analyze them effectively. READ MORE

  5. 4. Ownership structure and accounting quality: A study on Swedish private equity backed companies

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Oscar Cederholm; Gustaf Persson; [2023]
    Keywords : Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

    Abstract : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. READ MORE

  6. 5. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

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

    Author : Douglas Linton Wahlgren; [2023]
    Keywords : skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

    Abstract : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. READ MORE