Sökning: "International Tax Regime"
Visar resultat 1 - 5 av 17 uppsatser innehållade orden International Tax Regime.
1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : 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. LÄS MER
2. AUSTERITY AND THE SWEDISH POLITICAL ECONOMY: A Case Study on the Rise of the Swedish Consolidation State
Kandidat-uppsats, Göteborgs universitet/Institutionen för globala studierSammanfattning : Following the 1990-1994 crisis, the Swedish government embarked on an ambitious austerity programme that transformed the Swedish polity beyond recognition. This has given rise to a ‘consolidation state’ that operates based on a strict austerity regime combined with a sacrosanct commitment to attain budget surpluses and never default on its creditors. LÄS MER
3. Taxing the Digital Economy - A Legal Assessment of the Introduction of PIllar One to the Internal Market
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : 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. LÄS MER
4. Transfer pricing rules as trade restrictions: Is the OECD’s HTVI approach compatible with the EU fundamental freedoms?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This thesis considers whether the OECD’s HTVI approach is compatible with the EU fundamental freedoms. Its conclusions are of relevance to EU Member States who have implemented, or are looking to implement, the HTVI approach as part of a national transfer pricing regime. LÄS MER
5. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER
