Essays about: "Legal Personality"

Showing result 16 - 20 of 31 essays containing the words Legal Personality.

1. 16. Towards a Stricter Comparability Test : An EU Law Analysis of the Swedish Dividend Withholding Tax Regime in Relation to Non-EU Investment Funds

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Fredrika Wendleby; [2019]
   Keywords : investment funds; withholding tax; EU law; free movement of capital; third countries; legal form; comparability; investeringsfonder; kupongskatt; EU-rätt; fri rörlighet för kapital; tredje land; juridisk form; jämförbara situationer;

   Abstract : The aim of this paper is to investigate if it is compatible with the free movement of capital (Article 63 TFEU) to levy a withholding tax on Swedish-sourced dividends paid to non-EU investment funds with legal personality (in the paper referred to as investment companies). This question is of relevance since several Swedish intermediaries do not pay any income tax on dividends, either due to a formal tax exemption or to de facto practice. READ MORE

3. 17. Transnational Corporations and Human Rights : Assessing the position of TNCs within international human rights law, and the appropriateness of an international treaty on business and human rights

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Erik Söderlund; [2018]
   Keywords : Human rights; corporation; corporations; transnational corporation; transnational corporations; business; businesses; TNC; TNCs; treaty law; draft treaty; intergovernmental woking group; United Nations; Bhopal; Rana Plaza; international law; Ruggie; John Ruggie; Ruggie pricniples; pillar; labour; labour law; labour rights; CSR; Corporate social responsibility; guiding principles; UN global compact; global compact; ILO; jus cogens; customary law; OECD; ICCPR; ICESCR; state-centrism; Bilateral investment treaty; ILC; WTO; World trade organization; International law commission; legal personality; företag; mänskliga rättigheter; traktat; traktaträtt; juridisk person; folkrätt; internationell rätt; FN; Förenta Nationerna; Ruggie; Jhon Ruggie; Arbetsrätt; Globala målen; företagspolicy; Amnesty International; Human Rights Watch;

   Abstract : Transnational corporations are playing an important role in the global economy of today. Many of these corporations have great economic resources and have the possibility of contributing to the development of societies in developing states. READ MORE

4. 18. Personality rights, defamation and the internet - Considerations of private international law

   University essay from Lunds universitet/Juridiska institutionen

   Author : Axel Nilsson; [2017]
   Keywords : Private law; comparative law; private international law; Law and Political Science;

   Abstract : This thesis discusses areas related to problems of private international law that can arise from an online cross-border violation of personality rights. The thesis can be divided into two parts. One part deals with jurisdictional issues and specifically a discussion regarding Art. READ MORE

5. 19. Non-State Actors Escaping Justice - Obligations Regarding Child Soldiers Applicable to Non-State Actors

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

   Author : Karin Lindahl; [2017]
   Keywords : Public international law; Child soldiers; Non-State Actors; Non-International Conflicts; Law and Political Science;

   Abstract : There are mainly three different international legal obligations regarding child soldiers in internal armed conflicts. The prohibition from child recruitment, to provide special protection for children and protection from taking part in hostilities. All are applicable to States but it is less clear which of them apply to non-state actors. READ MORE

6. 20. The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Emma Österlind; [2016]
   Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; The Court of Justice of the European Union; independence; branches; wholly owned subsidiaries; remuneration; economic risk; working conditions; employer s liability; legal form; subordination; Law and Political Science;

   Abstract : Article 9(1) of the VAT Directive requires a person to independently carry out economic activity in order to be considered as taxable for VAT purposes. Article 10 provides a negative definition of the term “independently”, precluding from the scope of this concept persons that are bound to an employer by a contract of employment or any other legal ties creating the relationship of employer and employee in terms of working conditions, remuneration and employer’s liability. READ MORE