Essays about: "Danilo Penetrante Ventajar"

Found 2 essays containing the words Danilo Penetrante Ventajar.

1. 1. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Danilo Penetrante Ventajar; [2018]
   Keywords : Taxation; Human Rights; BEPS; BEPS Action Plan 12; Mandatory Disclosure Rules; Aggressive Tax Planning; Abusive Tax Planning; Tax Avoidance; Fairness; ECHR; EU Charter of Fundamental Rights; Directive on Administrative Cooperation; DAC; DAC6; right to property; right to privacy; right to fair trial; LPP; Law and Political Science;

   Abstract : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. READ MORE

3. 2. Finding a Home for Orphan Works: Will a Human Rights Perspective Help?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Danilo Penetrante Ventajar; [2010]
   Keywords : European Business Law; Law and Political Science;

   Abstract : Copyright has traditionally been considered as a right that has a social function. Thus, among the various justifications for its existence, it is the utilitarian or instrumentalist justification that has often been hoisted in order to assess how well it serves the needs of society. READ MORE