Essays about: "territorial limitation"

Found 5 essays containing the words territorial limitation.

  1. 1. Between national commitments and local actions: the role of regions in climate change mitigation governance : A French case-study

    University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

    Author : Franck Mathevet; [2021]
    Keywords : ;

    Abstract : The institutional landscape of French regions has evolved in the past decade, both in terms of regional divisions and of competencies carried out by the regional authorities. Especially, the regions have experienced a reinforcement of their role in the planning and implementation of climate change mitigation policies, interacting with all the actors of the French territorial organization, from the State to the local actors. READ MORE

  2. 2. 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 institutionen

    Author : James Summers; [2018]
    Keywords : tax; law; international tax law; intangible; tangible; property; income; definition; territorial tax system; worldwide tax system; OECD; WTO; United States; TCJA;

    Abstract : 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

  3. 3. The Territorial Limitation of the Swedish Wage Remuneration Rule for Closely Held Companies in light of EU- and Domestic Tax Law on Third Country Inbound Dividends

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Joel Dahl; [2017]
    Keywords : rå 2007 ref 59; rå 2000 ref 38; rå 2000 ref 47; qualified shares; market access; purpose approach; definite influence; rå 2007; rå 2000; skatteverket v a and b; eea; eu; association agreements; dividend; third countries; article 49; article 63; free movement of capital; freedom of establishment; world wide taxation; european and international taxation; tax law; tax; sweden; swedish income tax; capital export neutrality; FII group litigation; Kronos; Baars; SECIL; inbound dividends; inbound dividend; closely held companies; territorial limitation; wage remuneration; Law and Political Science;

    Abstract : The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. READ MORE

  4. 4. Pro-Government Interventions and Civil Wars : Examining Legitimacy-focused Pro-Government Interventions in Asymmetric Civil Wars

    University essay from Uppsala universitet/Institutionen för freds- och konfliktforskning

    Author : Amr Ali; [2017]
    Keywords : external foreign intervention; third-party; external foreign support civil war; asymmetric warfare; hearts and minds; biased intervention; rebel support; legitimacy; territorial control; information-sharing; international relations; rebel rule; rebel sanctuaries; rough terrains.; التدخل الدولي في الحروب الأهلية،التدخل الخارجي، التدخل المنحاز للحكومة، الشرعية، تبادل المعلومات مع الحكومة،التمرد;

    Abstract : External unilateral intervention in civil wars has been always a subject of interest in international relations, especially during the Cold War and after the Bosnian civil war. Unilateral interventions have come to the surface again with recent examples in Syria, Yemen, Ukraine, and Libya. READ MORE

  5. 5. The Development of International Conventions Relating to Marine Pollution: An Appraisal Using the TASCOI method of Organisational Practice in Reference to Torrey Canyon

    University essay from Lunds universitet/Juridiska institutionen

    Author : Justine Wene; [2002]
    Keywords : Sjörätt; Law and Political Science;

    Abstract : This thesis deals with the development of international conventions that relate to marine pollution, after the occurrence of a big oil pollution incident. In order to facilitate the description of the different stages, the approach used is the TASCOI method. READ MORE