Essays about: "MFN principle"

Found 5 essays containing the words MFN principle.

  1. 1. Does the LOB clause in BEPS Action 6 violate the principle of MFN treatment in EU law?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Sascha Åkerman; [2016]
    Keywords : tax law; EU law; BEPS; tax planning; tax avoidance; aggressive tax planning; LOB clause; LOB rule; limitation on benefit; MFN treatment; MFN principle; principle of MFN treatment; ACT Group Litigation case; Sopora case; D case; Orange European Smallcap Fund case; WTO; GATT; Law and Political Science;

    Abstract : OECD delivered on October 5th 2015 the BEPS final package consisting of 15 actions intending to address the issues of base erosion and profit shifting. The aim of Action 6 is to prevent treaty abuse, in particular treaty shopping. READ MORE

  3. 2. IP Multicasting over DVB-T/H and eMBMS : Efficient System Spectral Efficiency Schemes for Wireless TV Distributions

    University essay from Institutionen för informationsteknologi och medier

    Author : S.M. Hasibur Rahman; [2012]
    Keywords : eMBMS; DVB-T; Multicasting; system spectral efficiency;

    Abstract : In today’s DVB-T/H (Digital Video Broadcasting-Terrestrial/Handheld) systems, broadcasting is employed, meaning that TV programs are sent over all transmitters, also where there are no viewers. This is inefficient utilization of spectrum and transmitter equipment. IP multicasting is increasingly used for IP-TV over fixed broadband access. READ MORE

  4. 3. A Legal and Political View on Regional Trade Agreements in the GATT/WTO

    University essay from Göteborgs universitet/Juridiska institutionen

    Author : Andreas Dynefors-Hallberg; [2008-03-19T12:00:49Z]
    Keywords : Internationell rätt; WTO;

    Abstract : The issue of globalization and world trade liberalization has been vigorously debated over the past few years, culminating in the WTO-riots in Seattle 1999. Since then, various NGOs have claimed that WTO and its regulatory framework; GATT, is not a sincere attempt to bring prosperity to all members of WTO, i.e. including those in the third world. READ MORE

  5. 4. Tax Treaties and EC Law : Development, Problems and Solutions

    University essay from IHH, Rättsvetenskap

    Author : Gustaf Muren; Peter Krohn; [2008]
    Keywords : EC Law; Tax Treaties;

    Abstract : Double taxation treaties play a vital part in the international relations between states regarding taxation matters. Since double taxation can occur as soon as a person has income in more than one state, it is very important that there can be effective remedies to the problems that can occur in these situations. READ MORE

  6. 5. Just How Favored is 'Most-Favored'?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Emelie Smiding; [2007]
    Keywords : Processrätt; Law and Political Science;

    Abstract : Nearly all BITs include the MFN standard. The conventional idea appears to have held that the MFN standard only entitles the beneficiary of an MFN provision to invoke more favorable substantive provisions. READ MORE