Essays about: "principle of legality"

Showing result 1 - 5 of 41 essays containing the words principle of legality.

1. 1. Rubberducking EU copyright law - Generative AI, machine learning and infringement

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

   Author : Monika Trombitas Andersson; [2023]
   Keywords : Artificial intelligence; copyright law; EU-law; copyright infringement; data mining exception; Law and Political Science;

   Abstract : Huruvida generativ AI utgör intrång i upphovsrättsinnehavarens ekonomiska rättigheter är en normativ fråga som, på grund av rättssäkerhetsprincipen som är en viktig del av rättsstatsprincipen borde kunna besvaras. Ändå verkar det inte finnas något entydigt svar. READ MORE

3. 2. Does the purpose validate the means? A critical analysis of the 40th chapter 17 a § IL in Swedish tax law

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

   Author : Felix Honnér; [2023]
   Keywords : Fiscal Law; Tax-deficiency; Taxational; Legality; Proportionality; Skatterätt; Taxation; Hoist; Law and Political Science;

   Abstract : I fallet HFD 2021 ref. 33 var problematiken angående överlåtelser av under-skottsföretag en central punkt. Fallet, även kallat Hoist-målet, hanterade frågan om huruvida en överlåtelse av ett underskottsföretag stred mot reg-lerna i 40 kap. IL alternativt skatteflyktslagen. READ MORE

4. 3. The Legality of Unilateral Economic Sanctions - An analysis of international law on the lawfulness of unilateral economic restrictive measures

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

   Author : Johan Holst; [2023]
   Keywords : public international law; unilateral economic sanctions; coercive measures; countermeasures; state sovereignty; non-intervention; customary law; Law and Political Science;

   Abstract : This thesis explores the legality of unilateral economic sanctions in international law. It concludes that economic sanctions imposed by the UN Security Council under Chapter VII of the UN Charter, as well as countermeasures taken by states in accordance with established ILC criteria, are lawful when adhering to the principle of proportionality and aligning with human rights regulations. READ MORE

5. 4. Is control over risk getting out of control? : An analysis of the concept of control over risk as set out in the 2022 OECD Guidelines in relation to Swedish law

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Karolina Linusson; [2023]
   Keywords : control over risk; OECD Transfer Pricing Guidelines; transfer pricing; the arm s length principle; kontroll över risk; internprissättning; armlängdsprincipen;

   Abstract : In 2017 an amended version of the OECD Transfer Pricing Guidelines was published which included new provisions to prevent BEPS through the shifting of risks. Through the amendment of the Guidelines, it was clarified that for an entity in an MNE to contractually assume a risk, for transfer pricing purposes, it needs to control the risk and have the financial capacity to assume it. READ MORE

6. 5. Targeted interest deduction limitation rules post-Lexel

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Alexander Tale; [2022]
   Keywords : Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

   Abstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE