Essays about: "EU Fundamental Freedoms"
Showing result 16 - 20 of 66 essays containing the words EU Fundamental Freedoms.
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16. 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 handelsrättAbstract : 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
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17. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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18. 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 fakultetenAbstract : 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
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19. 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 fakultetenAbstract : 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
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20. Tax Challenges of the Digital Economy: Does a Withholding Tax on Certain Digital Transactions Solve the Problem of Missing Taxation Rights, While Being In Line with EU-Law and the OECD Model Convention?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis investigates whether the implementation of a withholding tax on financial transactions obtained by the provision of certain digital services could solve the current problem of missing taxation rights regarding the income of highly digitalized multinational business models. Furthermore, the thesis aims to determine whether such tax could be in line with European Union law and the model convention for double taxation treaties issued by the OECD. READ MORE
