Essays about: "Capital requirements directive"

Showing result 1 - 5 of 11 essays containing the words Capital requirements directive.

1. 1. Economic Implications of the Payment Services Directive 2: Empirical Evidence from the Capital Markets

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Maxim Mokhonko; Kushtrim Sylejmani; [2019-02-01]
   Keywords : event study; Payment Service Directive 2; PSD 2; regulation;

   Abstract : This study is the first, to our knowledge, to analyze the effect of the Payment Services Directive 2 on the European banks’ stock returns. The financial market data is analyzed using the event study methodology. Our findings show that the PSD 2 has had a statistically significant positive impact on the stock returns of the European banks. READ MORE

3. 2. The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Emma Österlind; [2016]
   Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; The Court of Justice of the European Union; independence; branches; wholly owned subsidiaries; remuneration; economic risk; working conditions; employer s liability; legal form; subordination; Law and Political Science;

   Abstract : Article 9(1) of the VAT Directive requires a person to independently carry out economic activity in order to be considered as taxable for VAT purposes. Article 10 provides a negative definition of the term “independently”, precluding from the scope of this concept persons that are bound to an employer by a contract of employment or any other legal ties creating the relationship of employer and employee in terms of working conditions, remuneration and employer’s liability. READ MORE

4. 3. Valuation of Contingent Convertible Bonds

   University essay from KTH/Matematisk statistik

   Author : Alexander Back; William Keith; [2016]
   Keywords : Contingent Convertible Bonds; Hybrid Capital; Capital Structure; Capital Adequacy Regulation; Basel III; Risk-NeutralValuation;

   Abstract : Contingent convertible bonds are hybrid capital instruments, contingent on some form of indicator of financial distress of the issuing bank. Following the financial crisis, these instruments are proposed as a solution to the moral hazard issue of banks too big to fail. READ MORE

5. 4. The Growth of the Swedish Corporate Bond Market

   University essay from Göteborgs universitet/Graduate School

   Author : Sofie Björhn; Sofie Johnsson; [2015-07-07]
   Keywords : Corporate bonds; Corporate bond market; Swedish corporate bond market; Financial market; Capital market; Credit market; Regulations; Basel Accords; CRD; Capital requirements directive; Central bank rate; Risk; High yield; Investment grade; GDP; Market development; Financial Innovation; Financial crisis;

   Abstract : Abstract: Since the early 2000s the Swedish corporate bond market has experienced a significant growth. This study does, through a quantitative method, research and discuss the factors that are the main drivers of growth in the Swedish corporate bond market and how they are related. READ MORE

6. 5. Self-supply of goods in the light of the principle of fiscal neutrality

   University essay from Lunds universitet/Juridiska institutionen

   Author : Kamile Skinderyte; [2015]
   Keywords : Self-supply; Article 16 of the VAT Directive; VAT; Tax Law; Asset labelling doctrine; allocation of assets; the principle of fiscal neutrality; Article 168a of the VAT Directive.; Law and Political Science;

   Abstract : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. READ MORE