Essays about: "Gielen"

Found 2 essays containing the word Gielen.

  1. 1. Neutralisation of discrimination in direct taxation: the problem of applicability from the perspective of tax treaties and 'opt in' domestic clauses

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Anna Baranowska; [2014]
    Keywords : neutralisation; discrimination; tax treaties; opt in provision; parallel tax system; justification; compensation; double taxation; direct taxation; Gielen; Hirvonen; Beker; Avoir FIscal; Bouanich; Amurta; witholding tax; Law and Political Science;

    Abstract : The thesis provides the analysis of the concept of neutralisation based on the existing case law of the CJEU, AGs' opinions and academic writings. It introduces the reader to the meaning, scope and the purpose of neutralisation. READ MORE

  3. 2. Partial Test of Biological Sex on the Swedish Labour Market

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Sara Moricz; [2013]
    Keywords : twin testosterone transfer; Sweden; gender wage gap; sex; Business and Economics;

    Abstract : Testosterone is the main androgen affecting sexual differentiation in-utero. According to the twin testosterone transfer hypothesis, a female fetus sharing uterus with a male is exposed to higher testosterone levels. Likewise, a male fetus sharing uterus with another male is exposed to higher levels. READ MORE