Essays about: "Juridical science"

Showing result 1 - 5 of 33 essays containing the words Juridical science.

1. 1. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Priyanka Kumari Prasad; [2023]
   Keywords : Unilateral measures; Equalisation levy; Diverted Profit Tax; Digital economy; Value creation approach; Juridical double taxation; OECD s Pillar One.; Law and Political Science;

   Abstract : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. READ MORE

3. 2. Access to Remedy in Colombia - Examining the nexus between transitional justice and business and human rights

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

   Author : Louise Warvsten; [2021]
   Keywords : international law; human rights; transitional justice; access to remedy; Law and Political Science;

   Abstract : The fields of transitional justice and business and human rights have until recently seldom been examined jointly, despite the fact that their approaches reflect plenty of opportunities for potential synergies. This thesis bears the overarching aim of contributing to a greater understanding of how the two fields interact when states are transitioning from active armed conflict to post-conflict phases. READ MORE

4. 3. Managing EU Hegemony and Legitimacy : An analysis of the discursive practices of the European Commission in relation to the rule of law in Poland

   University essay from Lunds universitet/Europastudier

   Author : Sonia Ydreborg; [2018]
   Keywords : EU; European Commission; Poland; Legitimacy; Rule of Law; Europastudier; Law and Political Science; Social Sciences;

   Abstract : Since December 2015, the European Commission (EC) has defended the juridical autonomy in Poland by initiating the so called ‘Rule of Law Framework’ against the member state. Although the EC possess legal grounds for taking such actions against Poland, the supranational authority of the Commission is questioned in terms of legitimacy towards national governments. READ MORE

5. 4. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Margret Agusta Sigurdardottir; [2016]
   Keywords : Tax; Taxation; Tax Law; Direct Taxation; Fundamental Freedoms; Double Taxation; Double Non-Taxation; Tax Avoidance; Aggressive Tax Planning; The Single Tax Principle; Single Taxation; Tax Treaty Law; GAAR; General Anti-Abuse Rule; Exemption Method; Credit Method; Dividend; Interest; Classification of Income; International Tax Regime; ECJ Case Law; Hybrid Mismatch Arrangements; Hybrid Financial Instruments; Parent-Subsidiary Directive; Base Erosion and Profit Shifting; BEPS; BEPS Action Plan 2; Anti-Hybrid Rules; Linking Rules; Correspondence Principle; Anti-Tax Avoidance Directive Proposal; Parent-Subsidiary Directive Amendments; Justification Grounds; EU Law; Law and Political Science;

   Abstract : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. READ MORE

6. 5. International human right to water and environmental protection concerning the Senegal River

   University essay from Lunds universitet/Juridiska institutionen

   Author : Malin Bengtsson; [2015]
   Keywords : international environmental law; human right to water; Senegal River; international watercourse; freshwater; public participation; environmental assessements; regional law; Law and Political Science;

   Abstract : The environmental regulation of the Senegal River is more progressed than the international law stipulates. With progressed regulation in this thesis means how the situation and circumstances are for the citizens of the current riparian states. READ MORE