Essays about: "Principle of Proportionality"

Showing result 31 - 35 of 56 essays containing the words Principle of Proportionality.

  1. 31. The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Oleksandr Koriak; [2016]
    Keywords : Treaty Shopping; Treaty Abuse; BEPS; GAAR; PPT; Principal Purpose Test; Anti-Abuse Rules; EU Fundamental Freedoms; Law and Political Science;

    Abstract : On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. READ MORE

  3. 32. 1:2:3:4

    University essay from KTH/Arkitektur

    Author : Erik Lindberg; [2015]
    Keywords : proportion; Katrineholm; stadshus;

    Abstract : Mitt examensprojekt är en experimentell undersökning av proportionalitet som vägledande princip i den arkitektoniska formgivningprocessen. Proportionslära ansågs länge vara en viktig del av arkitekturämnet, men är idag mest något som hör arkitekturhistorien till. READ MORE

  4. 33. Coming to terms with precaution – On the indications and implications of a norm of precaution in international environmental law and in the law of the European Convention on Human Rights

    University essay from Lunds universitet/Juridiska institutionen

    Author : Julia Hellström; [2015]
    Keywords : folkrätt; public international law; internationell miljörätt; international environmental law; mänskliga rättigheter; international human rights law; försiktighetsprincipen; the principle of precaution; Law and Political Science;

    Abstract : Although public international law is sometimes referred to as the global legal order, its various disciplines are often considered in isolation. It is therefore interesting to investigate the relationships between the disciplines, because if they are too distant, it may be hard to claim that public international law is a single legal order. READ MORE

  5. 34. Is Proportionality Dependent on Legal Certainty?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Fanny Nisses; [2014]
    Keywords : EU law; fiscal law; social and welfare law; tax law; the principle of proportionality; fundamental freedoms; the principle of legal certainty; procedural requirements; Law and Political Science;

    Abstract : Varje medlemsstat har förbehållit sig rätten att lagstifta inom rättsområdet direkt beskattning. Det medför att medlemsstaterna är skatterättsligt suveräna och att gemensamma EU-beslut kan fattas inom detta rättsområde, under särskilda omständigheter. READ MORE

  6. 35. Transfer Pricing in European Union VAT Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Brimar Aðalsteinsson; [2013]
    Keywords : Value added tax; transfer pricing; open market value; Law and Political Science;

    Abstract : The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. READ MORE