Sökning: "bilateral negotiations"
Visar resultat 1 - 5 av 27 uppsatser innehållade orden bilateral negotiations.
1. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. LÄS MER
2. Skatterättslig tolkning i ljuset av BEPS-åtgärderna
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : One of the most effective ways for states to raise revenue for their treasury is through taxation. This is even if the value creation takes place outside the country's borders. The problem is usually referred to as double taxation. As a consequence of this, from a micro perspective, uncertainty arises for taxpayers in cross-border transactions. LÄS MER
3. Patent Pools: An ‘Industry Solution’ to SEP disputesin 5G and Internet of Things : A quest for a successful Digital Single Market
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : Patent pools are a source of collaborative efficiencies when they comprise of patents essential to astandard thereby facilitating access to useful technologies. Despite that, in the context oftelecommunication standards, attempts to create patent pools have seemingly not been successful,for example in 2G, 3G and 4G standards, owing to a lack of participation by SEP holders, whohave mostly engaged in bilateral negotiations. LÄS MER
4. BREXIT: The Swedish Perspective : A Gravity Model Approach
Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)Sammanfattning : The subject of trade negotiations has been a highly publicised debate in the context of Brexit. The term ‘no deal’ has come to represent the United Kingdom leaving with no specific or comprehensive preferential trade agreement, whereas the potentially most far-reaching deal would resemble something along the lines of an EFTA membership. LÄS MER
5. Governing orders at odds in Sápmi : assessing governability in trans-border reindeer herding with help of social impact assessment
Master-uppsats, SLU/Dept. of Urban and Rural DevelopmentSammanfattning : The Sami people, an indigenous people in Scandinavia, and their cultural practice of reindeer herding have been divided across the northern parts of Sweden, Norway, Finland, and north-western Russia, since the national borders were established in the 1700-1800s. In Sweden and Norway, trans-border reindeer herding (TBRH) has been regulated by several bilateral agreements, but from 2005 the countries have failed to negotiate a new convention for TBRH. LÄS MER
