Sökning: "bilateral negotiation"
Visar resultat 1 - 5 av 11 uppsatser innehållade orden bilateral negotiation.
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. Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Adopted on November 2016, the Multilateral instrument for BEPS tax treaty measures (MLI) has come into play in the global tax treaty landscape. The MLI is a multilateral agreement that aims for a speedy implementation of the treaty measures agreed upon in the Base Erosion and Profit Shifting (BEPS) Project by allowing the modification of the bilateral double tax treaties (DTTs) without the need of individual negotiation of each treaty. LÄS MER
4. Professional Relationships in a Bilateral Context : A Cross-Cultural Communication Study
Kandidat-uppsats, Stockholms universitet/Institutionen för Asien-, Mellanöstern- och TurkietstudierSammanfattning : The purpose of this paper is to study cross-cultural communication from a Chinese perspective. Professional relationships between the West and China have become pivotal in the political, economic, and cultural domains. It is, therefore, of importance to understand and make use of different communication practices in a bilateral context. LÄS MER
5. Spurring Climate Change Action Beyond External Borders - A study of legal measures available to the EU to exert pressure on Canada to pursue climate change action in times of international institutional failure
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : Climate change is one of today’s major challenges; a challenge with significant consequences that will affect all countries in different ways if a way to combat global warming by stabilizing greenhouse gas emissions cannot be agreed on. A global problem calls for an international response; however, the international climate regime has failed to deliver adequate results. LÄS MER
