Sökning: "right of first negotiation"
Visar resultat 1 - 5 av 13 uppsatser innehållade orden right of first 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. Opening a new epoch of global ocean governance : a challenge for just benefit-sharing from the marine biodiversity of areas beyond national jurisdiction
Master-uppsats, Lunds universitet/LUCSUSSammanfattning : The new legal framework for marine biodiversity of areas beyond national jurisdiction (BBNJ) will be formally developed under the United Nations due to demands to fill a legal gap addressing BBNJ loss and justly sharing benefits from BBNJ. Since there is no global legal framework for BBNJ even though related agreements exist (i.e. LÄS MER
4. Den gode pårørende. Magt og moral i palliative omsorgsrelationer
Master-uppsats, Lunds universitet/SocialantropologiSammanfattning : English Summary This master thesis concerns the lives of spouses to someone who is incurably sick and dying. The study took place in the homes of married couples where one of them is incurably sick with cancer. I have visited the couples talked with them and interviewed them, some together and some separately. LÄS MER
5. Arbetsrättsligt skydd och tillgång till rättskipning för papperslösa arbetare. Rätt till lön, föreningsrätt och diskrimineringsskydd i konflikt med migrationsrättsliga bestämmelser
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : The thesis analyzes whether undocumented workers successfully can assert three labour law rights – the right to remuneration, the right to organize and the right to protection from discrimination – against their employer. The first research problematic concerns the scope of labour law for undocumented workers: "Does the rights apply to undocumented workers, and if so, to what extent and in what way does migration law affect the applicability of the rights of undocumented workers?". LÄS MER
