Essays about: "EU Fundamental Freedoms"

Showing result 1 - 5 of 52 essays containing the words EU Fundamental Freedoms.

  1. 1. The Compatability of the OECD MNA with EU Fundamental Freedoms and the Case Law on Abuse

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Danila Oborin; [2020]
    Keywords : Danish Beneficial Ownership Cases Tax Abuse Tax Evasion Modified Nexus Approach OECD Fundamental Freedoms Intellectual Property Preferential Regime Research and development; Law and Political Science;

    Abstract : The OECD Modified Nexus Approach (MNA) as found in BEPS Action 5 is the preferred method for implementing an IP regime. By linking IP-related expenditures to tax benefits, the approach redefined substance with the aim to prevent tax base erosion which could occur in lenient IP regimes. READ MORE

  2. 2. Transfer pricing rules as trade restrictions: Is the OECD’s HTVI approach compatible with the EU fundamental freedoms?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Wilhelm Nyström; [2020]
    Keywords : International tax law; transfer pricing; EU law; fundamental freedoms; Law and Political Science;

    Abstract : This thesis considers whether the OECD’s HTVI approach is compatible with the EU fundamental freedoms. Its conclusions are of relevance to EU Member States who have implemented, or are looking to implement, the HTVI approach as part of a national transfer pricing regime. READ MORE

  3. 3. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksei Shcherbakov; [2020]
    Keywords : Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Abstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE

  4. 4. Forget me not? - An exploration of the recent developments in case-law on the right to be forgotten

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

    Author : Sara Andersson; [2019]
    Keywords : The right to be forgotten; EU law; Data Protection; the GDPR; The founding principles of EU law; Access to information; Law and Political Science;

    Abstract : This thesis has examined the right to be forgotten; the right to have personal data erased from the search index of a search engine operator so that it is not displayed following a search on the basis of a data subject’s name. The right is fairly new, as it was first established in Case C-131/12 Google Spain on 13 May 2014 and was subsequently codified in Article 17 and 21 of the General Data Protection Regulation (GDPR) in 2016. READ MORE

  5. 5. Down to the Minimum: An analysis of the family reunification rights under the Temporary Law

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

    Author : Matilda Nilsson; [2019]
    Keywords : public international law; administrative law; family reunification; Temporary Law; article 8 ECHR; article 14 ECHR; discrimination; right to respect for family life; Law and Political Science;

    Abstract : In July 2016, the Law on temporary limitations to the possibility of being granted residence permit in Sweden (the Temporary Law) came into force. The Temporary Law implied a sharp turn in Swedish asylum legislation. READ MORE