Sökning: "erosion"

Visar resultat 1 - 5 av 640 uppsatser innehållade ordet erosion.

  1. 1. Flow modeling and bank erosion downstream due to spillway discharge : Independent thesis Advanced level (professional degree) 30 ECTS credits

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Avdelningen för beräkningsvetenskap

    Författare :Alexander Lindblad; [2022]
    Nyckelord :Ansys Fluent; Multiphase Flow; Spillway; CFD; Volume of Fluid; Reynolds-averaged Navier-Stokes;

    Sammanfattning : Dam spillways and downstream areas are used to guide large flows of water during for example heavy rainfall. The large flows give way to turbulent pattern sand velocities that may damage the river banks or the dam structure. Investigation of these water patterns at certain flows are therefore done to examine at risk areas. LÄS MER

  2. 2. Targeted interest deduction limitation rules post-Lexel

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Alexander Tale; [2022]
    Nyckelord :Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

    Sammanfattning : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. LÄS MER

  3. 3. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Andrea Rosato; [2022]
    Nyckelord :tax; international tax; OECD; BEPS; Pillar 2; base erosion; profit shifting; anti-avoidance; corporate inversions; TCJA; tax cuts and jobs act; United States; US; law; US tax law; international tax law; taxation; tax planning; aggressive tax planning;

    Sammanfattning : .... LÄS MER

  4. 4. Estimating the effective population size of Swedish native cattle : understanding the demographic trajectories of indigenous Swedish cattle breeds

    Master-uppsats, SLU/Dept. of Animal Breeding and Genetics

    Författare :Dolapo Adepoju; [2022]
    Nyckelord :Swedish native cattle; effective population size; genetic drift; cattle demographic trajectories; native cattle conservation;

    Sammanfattning : The indigenous cattle populations are on the decline globally with the continuous improvement of genetic gains in commercial breeds. Due to their unique adaptive features to the local ecosystem, traditional cattle breeds are pools of valuable genetic resources that could help combat the impact of climate change in the near future. LÄS MER

  5. 5. 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 institutionen

    Författare :Daniel Raddenbach; [2022]
    Nyckelord :tax; taxation; globalization; international relations; negotiation; Pillar One; Pillar Two; OECD; model tax treaty; multilateralism; cooperation; tax multilateralism; global minimum tax; digital services; bilateralism;

    Sammanfattning : 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