Essays about: "thesis on tax planning"

Showing result 1 - 5 of 34 essays containing the words thesis on tax planning.

  1. 1. Pillar Two and Developing Countries: What to Expect?

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Hafssa Manar; [2023]
    Keywords : Pillar Two GloBE Rules Developing Countries;

    Abstract : Aggressive tax planning practices through schemes involving low-tax jurisdictions have been the target of the Organization for Economic Co-operation and Development (OECD) to end harmful tax competition and the so-called “race to the bottom”. Pillar Two Model Rules is the latest OECD way to achieve this objective. READ MORE

  2. 2. The Ecological and Social Effects of Gentrification and Urbanisation in Thailand's Lower Chao Phraya Delta

    University essay from Malmö universitet/Institutionen för Urbana Studier (US)

    Author : Daniel O'Kane; [2022]
    Keywords : Gentrification; Urbanisation; Bangkok; Chao Phraya; Bang Kachao; Rangsit; Lower Chao Phraya Delta; Mangrove; Land Speculation; Concretisation; Flood; Flooding; Canals; Permaculture; Liquid Perception; Solid Perception; Land Clearance; Waterscape Urbanism; Salinisation; Agriculture; Food Security; Wealth Inequality; Property Tax; Land Tax; Greenwashing;

    Abstract : Rapid economic development and urban expansion of the Bangkok Metropolitan Region (BMR) places pressure on biomes and communities alike. In a world suffering from the increasing effects of climate change, unchecked urbanisation comes at the expense of carbon sequestrating environments. READ MORE

  3. 3. Data centers : The influence of big tech on urban planning in Sweden

    University essay from Malmö universitet/Institutionen för Urbana Studier (US)

    Author : Julie Maas; [2022]
    Keywords : data centers; digital infrastructure; the cloud; electricity; big tech; Sweden; Staffanstorp;

    Abstract : This thesis aimed to describe what (planning for) data centers reveal about the power relations between big tech companies and Sweden’s municipalities and national government. Data centers owned by large IT companies serve global interests but are dependent on and have an impact on local infrastructures, as demonstrated by for instance the large amount of energy they require. READ MORE

  4. 4. Corporate Tax Abuse on the Business and Human Rights Agenda

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

    Author : Julia Persson; [2022]
    Keywords : International Human Rights Law; Business and Human Rights; Guiding Principles on Business and Human Rights; tax justice; tax and human rights; tax evasion; tax avoidance; aggressive tax planning; human rights due diligence; mandatory human rights due diligence; mänskliga rättigheter; företagande och mänskliga rättigheter; FN:s vägledande principer för företag och mänskliga rättigheter; Law and Political Science;

    Abstract : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. READ MORE

  5. 5. Taxing the Digital Economy - A Legal Assessment of the Introduction of PIllar One to the Internal Market

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

    Author : Gabija Ramanauskaite; [2021]
    Keywords : EU Law; International tax law; OECD; Pillar One; Nexus; Law and Political Science;

    Abstract : In the last decade, the progress of the digital economy has caused a rift in the international tax regime, which now faces several challenges. The current principles governing taxation rules are based on notions that business can only be conducted through physical presence. READ MORE