Essays about: "Interest Limitation Rule"
Showing result 1 - 5 of 9 essays containing the words Interest Limitation Rule.
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1. Copyright and Single Dance Moves
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This thesis is about the copyright protection for single dance moves. The purpose of this thesis is to come to a conclusion as to whether single dance moves could be protected by copyright in Europe and if it should be protected. READ MORE
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2. Double Taxation Resulting from the ATAD: Is There A Relief?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. READ MORE
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3. Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation and alternatives.
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The issue of thin capitalization has risen in importance in recent years, to the point that it warranted international action. That action came in the form of Action 4 of the OECD BEPS Project, of Article 4 of the EU ATAD and of the new interest deduction limitation rules in the national Swedish legislation. READ MORE
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4. Art. 4 ATAD : How the Interest Limitation Rule of the ATAD aligns with the Freedoms of the TFEU and National Constitutions
University essay from Uppsala universitet/Juridiska institutionenAbstract : This thesis addresses Art. 4 ATAD and looks at it from two different angles. Firstly, Art. 4 ATAD will be examined in the light of the TFEU freedoms. READ MORE
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5. Pro-Government Interventions and Civil Wars : Examining Legitimacy-focused Pro-Government Interventions in Asymmetric Civil Wars
University essay from Uppsala universitet/Institutionen för freds- och konfliktforskningAbstract : External unilateral intervention in civil wars has been always a subject of interest in international relations, especially during the Cold War and after the Bosnian civil war. Unilateral interventions have come to the surface again with recent examples in Syria, Yemen, Ukraine, and Libya. READ MORE
