Sökning: "Astrid Bendixen Kettis"

Hittade 2 uppsatser innehållade orden Astrid Bendixen Kettis.

1. 1. Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A Study on the Possible Need for an International Tax Reform

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Astrid Bendixen Kettis; [2020]
   Nyckelord :International Tax Law; Corporate Taxation; CSR; Law and Political Science;

   Sammanfattning : Domestic and international regulations aiming to facilitate international trade and investment today enable multinational corporations (MNCs) to operate transnationally through the use of branches or subsidiary companies. Within the field of corporate taxation, the lack of a global and universal tax system regulating international tax matters however allows MNCs to exploit gaps and loopholes within such regulations to lower or even eradicate their tax burden. LÄS MER

3. 2. Inherited Human Rights Risk - The Importance of Human Rights Due Diligence in M&A Transactions

   Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Astrid Bendixen Kettis; [2018]
   Nyckelord :Public International Law; M A; Human Rights; Law and Political Science;

   Sammanfattning : To date, there is no international ‘hard law’ instrument creating legally binding obligations for corporations. Instead, corporate activity is regulated by domestic law and ‘soft law’ standards on corporate responsibility and human rights. LÄS MER