Sökning: "oecd tax model"

Visar resultat 1 - 5 av 120 uppsatser innehållade orden oecd tax model.

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. Pillar Two and Developing Countries: What to Expect?

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Hafssa Manar; [2023]
   Nyckelord :Pillar Two GloBE Rules Developing Countries;

   Sammanfattning : Aggressive tax planning practices through schemes involving low-tax jurisdictions have been the target of the Organization for Economic Co-operation and Development (OECD) to end harmful tax competition and the so-called “race to the bottom”. Pillar Two Model Rules is the latest OECD way to achieve this objective. LÄS MER

4. 3. The “saving clause” : Examining the impact on the interpretation of distributive provisions in the OECD Model Tax Convention

   Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

   Författare :Ebba Beskow; [2023]
   Nyckelord :Tax law; tax treaty; model tax convention; OECD; BEPS; saving clause; Skatterätt; skatteavtal; internationell skatterätt; OECD; modellavtal; skatteavtalsrätt; BEPS;

   Sammanfattning : .... LÄS MER

5. 4. 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

7. 5. Faktorer som påverkar hushållssparande : En analys på vilka faktorer som påverkar hushållssparandet i nio OECD länder

   Kandidat-uppsats, Karlstads universitet

   Författare :Victor Ekblom; [2023]
   Nyckelord :Hushållssparande; Panel data; OECD; Inkomst;

   Sammanfattning : Syftet med denna uppsats är att undersöka hur olika faktorer påverkar hushållssparandet. De undersökta faktorerna är hushållens förmögenhet, inflationen, hushållens inkomst, ränta, arbetslöshet, andel i arbetsför ålder, utbildning, statens underskott, börsutveckling, total skatt, skatt på inkomst, sociala avgifter samt laggat sparande. LÄS MER