Essays about: "European Union law"

Showing result 16 - 20 of 886 essays containing the words European Union law.

  1. 16. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ismail Quttineh; [2023]
    Keywords : EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

    Abstract : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. READ MORE

  2. 17. The Principle of Non-Regression Rule of Law in the EU

    University essay from Stockholms universitet/Juridiska institutionen

    Author : Elina Dice; [2023]
    Keywords : are EU Law; Rule of Law; Principle of Non-Regression; Judicial Independence; and EU Values;

    Abstract : The principle of non-regression is an novel concept in the EU rule of law area. The Court of Justice of the European Union ("Court" or "CJEU") has recently discussed it e.g., in Repubblika (Maltese Judges), Commission versus Poland (Disciplinary régime applicable to judges), Advocate General  Tanchev in his Opinion in A. READ MORE

  3. 18. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ritu Pandey; [2023]
    Keywords : International tax; IIR GLoBE rule EU law;

    Abstract : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. READ MORE

  4. 19. “For Your Freedom and Ours” Exploring the Motives Behind the Polish and Czech Response to the Russian Invasion of Ukraine through Role Conceptions

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Linnea Månsson; [2023]
    Keywords : Czech Republic; Poland; role conceptions; role theory; Ukraine; European Union; United States.; Law and Political Science;

    Abstract : In their response to the Russian invasion of Ukraine, in 2022, Poland and the Czech Republic surprised the world with their decisive and strong support, being leading contributors of both humanitarian and military aid. This paper is a qualitative case study using content analysis method and the theoretical framework of role theory. READ MORE

  5. 20. The influence of digital platforms in competition law: an accepted or imposed violation of the law?

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

    Author : Apollonie Epin; [2023]
    Keywords : Competition law; digital platforms; DMA; Digital Markets Act; anti-competitive behavior; efficiency of competition law; Law and Political Science;

    Abstract : The GAFAM (Google, Apple, Facebook, Amazon and Microsoft) play an important role in our daily lives as they are always collecting intangible assets, data, and are competing for consumers attention. These platforms arose, grew faster than their competitors and strengthened their position to a point where they clearly dominate the market, occupying almost monopolistic positions. READ MORE