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Found 4 essays matching the above criteria.

  1. 1. 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

  3. 2. A Legal and Political View on Regional Trade Agreements in the GATT/WTO

    University essay from Göteborgs universitet/Juridiska institutionen

    Author : Andreas Dynefors-Hallberg; [2008-03-19T12:00:49Z]
    Keywords : Internationell rätt; WTO;

    Abstract : The issue of globalization and world trade liberalization has been vigorously debated over the past few years, culminating in the WTO-riots in Seattle 1999. Since then, various NGOs have claimed that WTO and its regulatory framework; GATT, is not a sincere attempt to bring prosperity to all members of WTO, i.e. including those in the third world. READ MORE

  4. 3. Developing countries and emergency safeguard measures in world trade law

    University essay from Lunds universitet/Juridiska institutionen

    Author : Carl-Owe Olsson; [2006]
    Keywords : Folkrätt; Law and Political Science;

    Abstract : Before going into details and regulations behind the safeguard measures it's important to understand the basic starting point. The members of WTO all agree to have tariffs at a certain level and the member countries are prohibited to raise the tariffs above this level. This makes the system predictable&semic every one knows the tariff levels. READ MORE

  5. 4. The right to health and right to intellectual property in the EU. Analysis of the internal and external policies.

    University essay from Lunds universitet/Juridiska institutionen

    Author : Beata Faracik; [2002]
    Keywords : Human Rights Law and Intellectual Property Rights; Law and Political Science;

    Abstract : It is very common nowadays to speak of an ''information society'' in which control of information or information based knowledge has replaced control over matter as an ultimate source of economic power. The intellectual creations protected through patents, trade marks, copyrights etc constitute often a huge part of the companies' intangible assets. READ MORE