Sökning: "international co-operation"

Visar resultat 1 - 5 av 107 uppsatser innehållade orden international co-operation.

  1. 1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Ritu Pandey; [2023]
    Nyckelord :International tax; IIR GLoBE rule EU law;

    Sammanfattning : 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

  3. 2. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Piyachat Damrad; [2023]
    Nyckelord :Thailand; developing country; developing countries; Pillar Two impact; Pillar two effect;

    Sammanfattning : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. LÄS MER

  4. 3. Challenging ‘Impartiality’ of the OSCE Mission to Ukraine : A Content Analysis of Interpretative Statements Made by Participating States

    Kandidat-uppsats, Malmö universitet/Institutionen för globala politiska studier (GPS)

    Författare :Hanna Schmidt; [2022]
    Nyckelord :Special Monitoring Mission; Ukraine; Mediation; Impartiality; Bias;

    Sammanfattning : States have different ties to warring parties in armed conflict. Bias, as in being closer to one conflict side, is a known factor that shapes mediation processes. However, its particular role has been insufficiently studied. This study assesses bias as a significant influence on mediation in Ukraine. LÄS MER

  5. 4. Institutional Investors and Sustainability - An Analysis of Institutional Investors’ Legal Due Diligence Obligations

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Louise Bjerrek; [2022]
    Nyckelord :Sustainable Finance Disclosure Regulation; Human Rights Due Diligence; Institutional Investors; Greenwashing; Guiding Principles on Business and Human Rights; OECD Guidelines for Multinational Enterprises; National Contact Point.; Law and Political Science;

    Sammanfattning : The European Union’s Sustainable Finance Agenda has launched several new actions in order to reorient capital flow of the financial market to sustainability objectives. One of these initiatives was to unify and harmonize the rules on marketing of sustainable aims of financial products. LÄS MER

  7. 5. Analys av biologiskt nedbrytbara hydrauloljor enligt OECD301

    Kandidat-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Författare :Solbjørg Latt Furholt; [2021]
    Nyckelord :OECD; Closed Bottle 301D; biologisk nedbrytning; hydraulolja;

    Sammanfattning : OECD (Organisation for Economics Co-operation and Development) är en internationell organisation som arbetar för ekonomisk tillväxt och ökad hållbarhet bland annat genom upprättande av standarder. En väletablerad OECD standard är Closed Bottle 301D vilket mäter bionedbrytbarhetsförmågan hos organiska komponenter i en aerobisk och akvatisk miljö. LÄS MER