Sökning: "EU Allowance"

Visar resultat 1 - 5 av 20 uppsatser innehållade orden EU Allowance.

  1. 1. Targeted interest deduction limitation rules post-Lexel

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Alexander Tale; [2022]
    Nyckelord :Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

    Sammanfattning : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. LÄS MER

  2. 2. EU ETS Fourth Phase Firm-Level Effects : An Exploratory Study of Implications for Swedish Industry within the EU ETS

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :JOAR HARALDSSON; LINUS LOGREN; [2022]
    Nyckelord :EU ETS; Phase 4; Swedish industry; EU Allowance; Harmonisation; Greenhouse gas abatement; Competitiveness; Carbon leakage; EU ETS; Fas 4; Svensk industri; EU Utsläppsrätt; Hamonisering; Minskning av växthusgaser; Konkurrens; Koldioxidläckage;

    Sammanfattning : The European Union Emission Trading System (EU ETS) is the cornerstone of the EU's transition to climate neutrality by 2050. Significant carbon price increases and ambitious changes to the ETS make phase four (2021-2030) uncharted territory. LÄS MER

  3. 3. Hedging the Term Structure Risk of Carbon Allowance Derivatives : An Application of Stochastic Optimisation to EUA Market Making

    Master-uppsats, Linköpings universitet/Produktionsekonomi

    Författare :Nikolas Tsigkas; [2022]
    Nyckelord :Commodity Derivatives; Emissions Trading; Term Structure; Nonparametric Curve Estimation; Hedging; Stochastic Optimisation; Monte Carlosimulation; Market Microstructre; Systematic Risk Factors;

    Sammanfattning : The initiative by the EU to combat global warming through the introduction of a cap-and-trade system for greenhouse gas emissions in 2005, known as the EU Emissions Trading System (ETS), resulted in the inception of a new financial market. The right to emit one tonne of CO2-equivalents, as well as derivatives on this right, have become commodities, traded both through exchanges and over the counter. LÄS MER

  4. 4. The effect of the EU ETS on emissions of Swedish industries : a price effect estimation approach

    Kandidat-uppsats, SLU/Dept. of Economics

    Författare :Stina Åberg; [2021]
    Nyckelord :EU ETS; policy analysis; carbon pricing; emissions; industries; environmental policy;

    Sammanfattning : Industries globally produced 50% of total CO₂ emissions in 2018, largely contributing to current climate changes. The efficiency of environmental policies is crucial for reaching necessary abatement goals. The EU ETS policy covers the most emission intensive industries, whereas it is imperative to repeatedly evaluate the policy efficiency. LÄS MER

  5. 5. Emission Allowances in the European Union Emissions Trading System

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Franziska Manke; [2020]
    Nyckelord :Emission Allowances; EU ETS; Volatility; GARCH; Cointegration;

    Sammanfattning : The first part of the thesis analyses the short term behavior of daily emission allowance (EUA) log returns with a focus on volatility dynamics in the recent market environment. In this part, I present a historical overview of the European Union Emission Trading System (EU ETS), analyze the stylized facts of the time series, employ appropriate time series models, and assess model in-sample and out-of-sample performance. LÄS MER