Essays about: "soft-law"
Showing result 1 - 5 of 64 essays containing the word soft-law.
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1. Towards harmonisation of a meaningful Human Rights Due Diligence or Risk of Cosmetic Compliance? : A legal analytical analysis of the Corporate Sustainability Due Diligence Directive proposal
University essay from Uppsala universitet/Teologiska institutionenAbstract : Caution should be made to the assumption that mandatory human rights due diligence (HRDD) for businesses automatically will lead to an increased respect for the human rights as it is susceptible to cosmetic forms of compliance. The formulation of HRDD within the Corporate Sustainability Due Diligence (CSDD) directive is thus crucial for the directive to make a substantial, meaningful change and succeed with fostering companies respect for the human rights. READ MORE
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2. “Team Europe is back in Tunis” – a study on ECHR applicability ratione personae to EU support for Tunisian border and migration management
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : After the well-known spike in migrants crossing the Mediterranean in 2015- 2016, the EU has intensified its cooperation with third states on the field of migration. Although there are numerous examples where such policies have been criticised as incompatible with the principle of non-refoulement and for not respecting migrants’ human rights, there are no CJEU rulings concerning their compliance with EU law. READ MORE
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3. Mandatory Human Rights Due Diligence: A study on sources of international business and human rights law, and stakeholder engagement in the context of the EU’s sustainability due diligence directive
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The European Council’s proposal for a corporate sustainability due diligence directive (the “Proposal”) aims to introduce obligations and respon-sibilities for some companies (“Company/Companies”) related to sustainability matters. Part of the reasons for the Proposal was the emergence of global value chains, which are prone to contain human rights violations. READ MORE
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4. Stora Enso and Human Rights Due Diligence : Understanding the compliance requirements of the proposed EU Directive on Corporate Sustainability Due Diligence for large public-interest companies through a case study of Stora Enso
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This thesis seeks to examine the human rights due diligence (HRDD) requirements outlined in the EU proposal for the Corporate Sustainability Due Diligence Directive (CSDD proposal) for large EU limited liability companies (LLC), offering a comprehensive overview of these requirements. To further clarify and substantiate the HRDD provisions stated in the CSDD proposal, the thesis also includes a case study of Stora Enso, which serves as an illustration of how these requirements are applied in real-world scenarios. READ MORE
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5. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. READ MORE
