Essays about: "Rules of Origin"

Showing result 6 - 10 of 50 essays containing the words Rules of Origin.

  1. 6. The Commission’s Approach in State Aid Assessment of Advance Pricing Agreements: an Autonomous EU Arm’s Length Principle and Its Implications

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Polina Parshina; [2020]
    Keywords : Law and Political Science;

    Abstract : This thesis aims to reveal whether the Commission’s approach in the State aid assessment of advance pricing agreements (APAs) is in line with the current EU law framework and whether, given its implications, it is a sensible development in State aid law applied to taxation. Chapter 2 introduces the background of the arm's length principle, looking into its origin, purpose and application in tax law. READ MORE

  3. 7. Is GSP+ a Plus? - A Mixed Method Review of Trade Preference Scheme GSP+

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Hannes Berggren; [2019]
    Keywords : EU; Trade Preferences; GSP ; Gravity Equation; Sustainable Development; Business and Economics;

    Abstract : The EU, being the largest trading partner for many developing countries, offers a General Scheme of Preferences (GSP) as a voluntary trade promoting scheme. Through GSP+, an extension of GSP, the EU offers additional market access conditional on commitment to sustainable development and good governance. READ MORE

  4. 8. Neutralizing the Effects of Hybrid Mismatch Arrangements on a EU Level - To what extent can Member States be obliged to align their tax systems to each other?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Juliane Fiebig; [2016]
    Keywords : Hybrid Mismatches; Hybrid Financial Instruments; Double Taxation; Double Non-Taxation; Tax Abuse; BEPS; Anti-Tax Tax Avoidance; Tax Arbitrage; Law and Political Science;

    Abstract : Due to the on-going discussion regarding the OECD/G20 BEPS project and its particular actions it is an important task for the EU legislator to establish a reasonable and functional legal framework in order to ensure a certain degree of uniformity of Anti-BEPS measures within the European Union. In doing so, the protagonists must respect the boundaries set to domestic law as well as to measures of secondary legislation by primary EU law. READ MORE

  5. 9. Implementation and Evaluation of a Continuous Code Inspection Platform

    University essay from Linköpings universitet/Institutionen för datavetenskap

    Author : Tomas Melin; [2016]
    Keywords : Static Code Analysis; Continuous Code Inspection; SonarQube; Software Quality; 静态代码分析，持续代码审查， SonarQube，软件质量; Statisk kodanalys; kontinuerlig kodgranskning; SonarQube; mjukvarukvalitet;

    Abstract : Establishing and preserving a high level of software quality is a not a trivial task, although the benefits of succeeding with this task has been proven profitable and advantageous. An approach to mitigate the decreasing quality of a project is to track metrics and certain properties of the project, in order to view the progression of the project’s properties. READ MORE

  6. 10. Animal Welfare, Public Procurement and the EU Internal Market - A Recurrent Dilemma in Swedish Policy Making?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Kristin Persson; [2016]
    Keywords : EU-law; European Union; Lisbon Treaty; Internal Market; Animal Welfare; Administrative Law; Public Procurement; Law and Political Science;

    Abstract : On the basis of an article recently authored by the Swedish Minister for Public Administration, the main purpose of this thesis is to examine whether contracting authorities are allowed to refer to ‘Swedish’ standards of animal welfare (whether explicitly or not) when purchasing foodstuffs, without infringing the EU rules on free movement. In making this assessment, the thesis identifies three recent developments that could be expected to have an impact on the discretion of contracting authorities. READ MORE