Essays about: "EU soft law"

Showing result 11 - 15 of 40 essays containing the words EU soft law.

  1. 11. The EU's Common Security and Defense Policy : The Cases of Ukraine and the Baltic States

    University essay from Lunds universitet/Europastudier

    Author : Greta Berkelyte; [2017]
    Keywords : Constructivism; soft power; EU; CSDP; Realism; Military intervention; Ukraine; Baltic States; Russia; Social Sciences; Law and Political Science;

    Abstract : Russia’s aggressive actions in Ukraine and annexation of the Crimean peninsula raised security concerns in the Baltic States as potential targets of invasion. This anxiety was strengthened after the EU launched a civilian Advisory Mission (EUAM) in Ukraine as a response to Russia’s illegal actions. READ MORE

  2. 12. A Single-Minded Market for Digital Assets? : Copyright clearance of orphan works in the digitisation ecosystem

    University essay from

    Author : Karolina Andersdotter; [2016]
    Keywords : copyright; orphan works; digitisation; information policy; digital asset and media management; extended collective licensing;

    Abstract : This dissertation assesses the Swedish and the United Kingdom (UK) legislative frameworks for cross-border copyright clearance of orphan works in mass-digitisation schemes. By reviewing relevant copyright frameworks and practices around the world, interviewing Swedish and British experts in the field of libraries and copyright, and discussing the national solutions applied in Sweden and the UK, conclusions are drawn to form a roadmap for future policy work in the area. READ MORE

  3. 13. Is BEPS Action 6 “Preventing Treaty abuse” compatible with the EU Law concept of abuse?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Amela Juka; [2016]
    Keywords : Treaty shopping; Treaty abuse; Anti-abuse rules; Double non-taxation; CJEU; LOB Clause; PPT rule; wholly artificial arrangements ; GAAR; BEPS; BEPS action 6; OECD; EU Fundamental Freedoms; EU law; Law and Political Science;

    Abstract : In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of "granting treaty benefits in inappropriate circumstances". Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. READ MORE

  4. 14. Does the LOB clause in BEPS Action 6 violate the principle of MFN treatment in EU law?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Sascha Åkerman; [2016]
    Keywords : tax law; EU law; BEPS; tax planning; tax avoidance; aggressive tax planning; LOB clause; LOB rule; limitation on benefit; MFN treatment; MFN principle; principle of MFN treatment; ACT Group Litigation case; Sopora case; D case; Orange European Smallcap Fund case; WTO; GATT; Law and Political Science;

    Abstract : OECD delivered on October 5th 2015 the BEPS final package consisting of 15 actions intending to address the issues of base erosion and profit shifting. The aim of Action 6 is to prevent treaty abuse, in particular treaty shopping. READ MORE

  5. 15. The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Oleksandr Koriak; [2016]
    Keywords : Treaty Shopping; Treaty Abuse; BEPS; GAAR; PPT; Principal Purpose Test; Anti-Abuse Rules; EU Fundamental Freedoms; Law and Political Science;

    Abstract : On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. READ MORE