Essays about: "two pillar approach"

Showing result 1 - 5 of 29 essays containing the words two pillar approach.

  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. Sustainability performance and market risk. A study of the banking sector

    University essay from Umeå universitet/Företagsekonomi

    Author : Arvid Särkiniemi; Oskar Lindman; [2023]
    Keywords : risk; market risk; sustainability performance; corporate management; bank management; CSR; panel data; parametric VaR; non-parametric VaR; CVaR; VaR; Historical simulation; bank sector; the financial sector; ESG; financial performance.;

    Abstract : The financial crisis of 2007-2008 highlighted the societal impacts of bank risk-taking. A strong focus on maximizing profits for shareholders combined with a disregard for, and  underestimation of risks led to the downfall of large banks such as Lehman Brothers and multiple other banks getting bailed out by several governments and other banks. READ MORE

  4. 3. Are ESG-ratings related to financial strength? : A panel data analysis of Swedish publicly traded firms

    University essay from Umeå universitet/Företagsekonomi

    Author : Vendela Sandström; William Jörding; [2023]
    Keywords : ESG; financial strength; Piotroski F-score; Altman´s Z-Score;

    Abstract : In a world facing environmental destruction and social injustices, corporations are called upon to act more sustainably. There has been an upswing in demand for green investments in the last decades, a trend further facilitated by the covid-19 pandemic. READ MORE

  5. 4. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Piyachat Damrad; [2023]
    Keywords : Thailand; developing country; developing countries; Pillar Two impact; Pillar two effect;

    Abstract : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. READ MORE

  6. 5. Urban Forests and Environmental Justice. Insights from Padua and Turin

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Nicolò Zagato; [2022]
    Keywords : Urban Forests; Environmental Justice; Governance; Italy; Earth and Environmental Sciences;

    Abstract : Cities around the world are employing strategies to become greener and more sustainable, and urban forests can play a major role in providing environmental benefits. However, it has been found that in many cities those benefits are not equally experienced by citizens, highlighting the importance of examining environmental justice. READ MORE