Sökning: "OECD"

Visar resultat 1 - 5 av 723 uppsatser innehållade ordet OECD.

  1. 1. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Moisés Zúñiga Vargas; [2019]
    Nyckelord :Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Sammanfattning : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. LÄS MER

  2. 2. The Interaction Between Monetary Policy and Macroprudential Policy

    Master-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Glenn Nielsen; [2019]
    Nyckelord :monetary policy; macroprudential policy; macroeconomic stability; financial stability; panel VAR; Business and Economics;

    Sammanfattning : The latest global financial crisis ignited the debate on whether the role of monetary policy's main objective, price stability, is enough to achieve financial stability. It also sparked an interest of new policy measures that directly targets the financial system, such as macroprudential policies. LÄS MER

  3. 3. The Transfer Pricing Act of Thailand : Critical Comparison with the OECD Transfer Pricing Guideline

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Pornprapa Tisa; [2019]
    Nyckelord :;

    Sammanfattning : .... LÄS MER

  4. 4. The Compatibility of EU State Aid for Environmental Protection with the Polluter Pays Principle : In the Context of the EU Emissions Trading System

    Uppsats för yrkesexamina på grundnivå, Stockholms universitet/Juridiska institutionen

    Författare :Angelica Arnqvist; [2019]
    Nyckelord :Polluter Pays Principle; State Aid for Environmental Protection; European Union Emissions Trading System;

    Sammanfattning : This thesis, examines three research questions concerning the coherence between the European Union (EU) rules about State aid for environmental protection and the “polluter-pays-principle” (PPP) in the context of the free allocation practice in the European Union Emissions Trading System (EU ETS).  The aim of the first research question is to study whether the free allocation of emission rights within the EU ETS is compatible with the EU State aid rules. LÄS MER

  5. 5. Are the differences in the stringency of domestic environmental regulations affecting the bilateral trade of OECD countries?

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Författare :Lishu Zhang; [2019]
    Nyckelord :Bilateral trade; Environmental regulation; Energy intensity; Gravity model; Panel data;

    Sammanfattning : The question of whether the stringency of domestic environmental regulations indeed interferes with trade is of growing interest for better policymaking. This paper re-examines the relationship between the stringency of environmental regulations and bilateral trade using a panel dataset consisting of 34 OECD countries over 7 years. LÄS MER