Essays about: "TAX EU TREATY"

Showing result 1 - 5 of 31 essays containing the words TAX EU TREATY.

  1. 1. Managing microplastics: A study of recent development in the EU and the UN

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

    Author : Hilda Björkman; [2023]
    Keywords : EU-rätt; EU law; folkrätt; public international law; internationell miljörätt; international environmental law; mikroplast; microplastics; Law and Political Science;

    Abstract : På grund av plasts ubikvitet i världens hav utvecklas rättsliga instrument för att motverka de negativa miljöeffekterna av plast. Denna uppsats analyserar kritiskt två nya rättsliga utvecklingar inom den internationella miljö-rätten: förordning (EU) 2023/2055 om mikroplaster (som en del av REACH-initiativet) och utvecklingen av ett globalt FN-plasttraktat. READ MORE

  3. 2. Searching for the silver lining of the US cloud

    University essay from Stockholms universitet/Institutionen för data- och systemvetenskap

    Author : Sonja Di Gleria; [2022]
    Keywords : Schrems II; public sector; privacy; GDPR;

    Abstract : We live in a society where more and more services are available online, and to an increasing extent, people expect that there should be a digital solution. The demand for digitalization of the public sector is increasing. READ MORE

  4. 3. The General Anti-Avoidance Rules in International Tax Law and the Rule of Law – The Issue of Predictability and Taxpayers’ Rights

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Rufus Bloh Senyon; [2022]
    Keywords : GAAR; OECD Treaty GAAR; EU GAAR; Taxpayers Rights and Fuller s Morality of Law Principles;

    Abstract : This paper addresses a principle in international taxation that has long been a subject of controversy in many countries regarding the countering of abusive maneuverings in tax matters and had engendered debates amongst academic scholars concerning its predictibility. This anti-abuse principle, doctrine or clause in international tax matters had over the years received many names according to variant applied in each country. READ MORE

  5. 4. Justifying Mobility Hindrance in the Name of Public Health and Its Tax Implication in the European Union

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Novanti Nayasaputri Suhana; [2021]
    Keywords : freedom of movement of person; principle of proportionality; tax implication; Law and Political Science;

    Abstract : This master thesis seeks to find an answer whether the restriction on freedom of movement of person can be justified on the ground of public health and also explaining what tax implication could happen for taxpayers in the context of pandemic relating to tax treaty interpretation. The right of freedom of movement of persons will be examined from the perspective of EU law. READ MORE

  6. 5. Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Serra Tor; [2020]
    Keywords : CIV-Investment Fund- Pension Fund-Withholding tax-Discrimination-TFEU Freedoms-Free Movement of Capital-Freedom of Establishment - OECD Model Convention 2017 - OECD s Commentary- UCITS Directive- AIFM Directive; Law and Political Science;

    Abstract : For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. READ MORE