Sökning: "OECD guidelines"
Visar resultat 1 - 5 av 105 uppsatser innehållade orden OECD guidelines.
1. GOVERNANCE BEYOND BORDERS The Extraterritorial Reach of OECD National Contact Points for Responsible Business Conduct
Master-uppsats, Göteborgs universitet/Statsvetenskapliga institutionenSammanfattning : As increasingly powerful actors in a globalised world, multinational corporations are often able to evade responsibility for human rights violations and other misconduct occurring in their own operations or supply chains. Since courts face limitations when attempting to exert jurisdiction outside of their state territories, state-based non-judicial mechanisms such as the OECD National Contact Points (NCPs) have been established to fill this gap by mediating between corporations and victims of corporate human rights abuses with the aim of providing remedy to the latter. LÄS MER
2. The influence and impact of Japan to upbringing the human rights norms in Southeast Asia through the world of business
Master-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : Japan’s influence in Southeast Asia has been enormous throughout history, whether in its military occupation, culture, or economic ties, and there is no doubt that Southeast Asia has developed under its influence. Have Southeast Asian states then developed and improved their human rights situation because of Japan? Or has Japan aggravated the situation being “blue washed”, by performing its business activities to be “cooperative”, or to simply make profit? My answer to these questions is that Japan has certainly done a considerable amount of upbringing human rights norms, with afterwar compensation and ODA to help shape the infrastructure of many countries in the region, and this can especially be seen in economic, social and cultural rights. LÄS MER
3. Is control over risk getting out of control? : An analysis of the concept of control over risk as set out in the 2022 OECD Guidelines in relation to Swedish law
Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionenSammanfattning : In 2017 an amended version of the OECD Transfer Pricing Guidelines was published which included new provisions to prevent BEPS through the shifting of risks. Through the amendment of the Guidelines, it was clarified that for an entity in an MNE to contractually assume a risk, for transfer pricing purposes, it needs to control the risk and have the financial capacity to assume it. LÄS MER
4. Stora Enso and Human Rights Due Diligence : Understanding the compliance requirements of the proposed EU Directive on Corporate Sustainability Due Diligence for large public-interest companies through a case study of Stora Enso
Master-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : This thesis seeks to examine the human rights due diligence (HRDD) requirements outlined in the EU proposal for the Corporate Sustainability Due Diligence Directive (CSDD proposal) for large EU limited liability companies (LLC), offering a comprehensive overview of these requirements. To further clarify and substantiate the HRDD provisions stated in the CSDD proposal, the thesis also includes a case study of Stora Enso, which serves as an illustration of how these requirements are applied in real-world scenarios. LÄS MER
5. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law
Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. LÄS MER
