Essays about: "Marks and spencer"

Showing result 1 - 5 of 13 essays containing the words Marks and spencer.

1. 1. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ismail Quttineh; [2023]
   Keywords : EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

   Abstract : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. READ MORE

3. 2. Female Representation In Trade Unions: The Case Of The Cambodian Garment Industry

   University essay from Lunds universitet/Juridiska institutionen

   Author : Fabiana Pereira; [2016]
   Keywords : Labour Law; Human Rights Law; Female Representation; Cambodia; Trade Unions; Gender Equality; Law and Political Science;

   Abstract : The textile and garment industry is one of Cambodia’s economic ‘growth pillars’ and it plays a key role in the country’s economic development. Foreign enterprises contract Cambodian factories to manufacture goods, which will then be sold worldwide. International buyers include H&M, GAP, Marks & Spencer, Levi’s, Adidas and Inditex. READ MORE

4. 3. Kinetics of Swelling Applied on Gelatine

   University essay from Lunds universitet/Livsmedelsteknik och nutrition (master)

   Author : Victor Norgren; [2015]
   Keywords : fluid dynamic gauging FDG ; gravimetric measurements; pseudo-sigmoidal model PSM ; pseudo-second order model; Ofner; Robinson; Hofmeister; gelatine; swelling; food engineering; livsmedelsteknik; bio-polymers; anisotropic material; Arrhenius equation; physical chemistry; photography; pharmaceutics; Agriculture and Food Sciences;

   Abstract : This report is about the measurements of swelling gelatine films of different thickness and at different temperature. The research has been mainly focused on finding a suitable model. Results have shown that the new Pseudo-Sigmoidal Model (PSM) is superior to previous quasi-second order models such as the Robinson and Ofner model. READ MORE

5. 4. Cross Border Loss Relief

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Lydia Manka Massawe; [2012]
   Keywords : final losses; Marks Spencer case; losses; group taxation; Cross border losses; Law and Political Science;

   Abstract : The problem to be examined in this research is on the tax treatment of losses in cross border situations as addressed in the European cases and the adaptation or implementation of the final decision of the European Court of Justice (ECJ) by different European states to their respective national laws as required by the EU law . The main issue was on the transfer of losses between different independent companies, belonging to the same group, located in different jurisdictions. READ MORE

6. 5. The Swedish intra‐group deduction and its compatibility with EU Law

   University essay from Lunds universitet/Juridiska institutionen

   Author : Björn Anefur; [2011]
   Keywords : EU law; intra-group deduction; Law and Political Science;

   Abstract : En utökning av EU:s medlemsstaters nationella koncernbeskattningssystem till att även inkludera gränsöverskridande aktiviteter har under en lång tid varit uppe för debatt inom den Europeiska Unionen. Den Europeiska Kommissionen har presenterat kommunikationer och utkast till direktiv som syftar till att harmonisera de nationella reglerna på området, framförallt i förhållande till utjämning av förluster som har uppstått i ett dotterbolag med hemvist i en annan stat än dess moderbolag. READ MORE