Sökning: "Corporate establishment"
Visar resultat 1 - 5 av 103 uppsatser innehållade orden Corporate establishment.
1. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. LÄS MER
2. 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
3. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.
Master-uppsats, Umeå universitet/FöretagsekonomiSammanfattning : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. LÄS MER
4. Energy Management in Internal Networks for Increased Energy Efficiency : A Case Study at ProfilGruppen Extrusions AB
Master-uppsats, Linköpings universitet/EnergisystemSammanfattning : Around one third of the CO2-emissions in the world are estimated to be originating from the industrial sector. These emissions must be reduced dramatically and one of the ways of doing so is by improving energy efficiency. Energy efficiency aims to reduce the energy needed whilst ensuring the same amount and quality of goods and services. LÄS MER
5. Risky Business: It is considered sustainable, right? : Examining the EU Taxonomy and its implications of legally classifying what economic activities are sustainable
Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionenSammanfattning : The EU Taxonomy Regulation[1] (“EU Taxonomy”) is a relatively new classification system for determining what economic activities are considered sustainable. By creating a common language between investors, issuers, and policymakers, the regulation aims to increase transparency and help investors assess whether investments meet robust environmental standards. LÄS MER
