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Found 5 essays matching the above criteria.

  1. 1. The Dual role of Most-Favoured-Nation-Clause in Investment Treaty System : Treatment of Protection of Foreign Investor

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Alice Bzovii; [2017]
    Keywords : Investment;

    Abstract : .... READ MORE

  2. 2. 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. 3. Just How Favored is 'Most-Favored'?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Emelie Smiding; [2007]
    Keywords : Processrätt; Law and Political Science;

    Abstract : Nearly all BITs include the MFN standard. The conventional idea appears to have held that the MFN standard only entitles the beneficiary of an MFN provision to invoke more favorable substantive provisions. READ MORE

  4. 4. Will the Fundamental Freedoms of EC Law Impose a Most-Favoured-Nation Obligation on Tax Treaties?

    University essay from IHH, Rättsvetenskap

    Author : Daniel Massi; [2005]
    Keywords : EC Direct Tax Law; International Tax Law; Most-Favoured-Nation Treatment; EC Law; Fundamental Freedoms.;

    Abstract : This thesis examines whether the fundamental freedoms of the EC Treaty prescribe most-favoured-nation (MFN) treatment. The right to MFN treatment concerns the issue whether taxpayers resident in one Member State can “cherry-pick” the most beneficial tax treaty available to other taxpayers. READ MORE

  5. 5. 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