Avancerad sökning
Visar resultat 1 - 5 av 40 uppsatser som matchar ovanstående sökkriterier.
1. 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
2. The concept of human rights : a qualitative content analysis of the declarations of UN, ASEAN and AU
Master-uppsats, Södertörns högskola/StatsvetenskapSammanfattning : This thesis will examine and evaluate how post-colonial and universal key concepts reflects on The Universal Declaration of Human rights, the African Charter on Human and Peoples' Rights, and the ASEAN Declaration on Human Rights in order to provide diverse understandings of the concept of rights. The purpose of the study is to examine and evaluate how some of the key concepts of post-colonialism and universalism are reflected in these three declarations. LÄS MER
3. Skatteflykt och källskatt på gränsöverskridande utdelningar
Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionenSammanfattning : Since 2015, the tax avoidance rule in the Amending Directive 2015/121 imposes minimum requirements on the EU member states to take measures to prevent abuse of the withholding tax exemption granted under the Parent-Subsidiary Directive 2011/96/EU. The applicable Swedish abuse rule in section 4(3) of the Swedish Withholding Tax Act, according to which the Amending Directive in this respect has been implemented, has been criticised for not meeting the minimum requirements of the directive. LÄS MER
4. Ways of Being : A Presentation and Defense of Kris McDaniel’s Ontological Pluralism
Master-uppsats, Uppsala universitet/Avdelningen för teoretisk filosofiSammanfattning : In this thesis I present and defend Kris McDaniel’s ontological pluralism. Ontological pluralism for McDaniel is the doctrine that there are different ways of being. In The Fragmentation of Being (2017) McDaniel wants to motivate this thesis for reasonable ontological outlooks. LÄS MER
5. Rent konstlade upplägg - doktrinens utveckling och dess EU-skatterättsliga innebörd
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : Skatterätten inom Europeiska unionen har under många år varit under konstant utveckling. EU-skatterätten är ett mångfacetterat område genom att det i vissa avseenden skett en harmonisering, medan skatterätten inom andra områden kvarstår som en del av medlemsstaternas suveräna lagstiftningar. LÄS MER
