Essays about: "Proportionality"

Showing result 6 - 10 of 132 essays containing the word Proportionality.

1. 6. Does the purpose validate the means? A critical analysis of the 40th chapter 17 a § IL in Swedish tax law

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

   Author : Felix Honnér; [2023]
   Keywords : Fiscal Law; Tax-deficiency; Taxational; Legality; Proportionality; Skatterätt; Taxation; Hoist; Law and Political Science;

   Abstract : I fallet HFD 2021 ref. 33 var problematiken angående överlåtelser av under-skottsföretag en central punkt. Fallet, även kallat Hoist-målet, hanterade frågan om huruvida en överlåtelse av ett underskottsföretag stred mot reg-lerna i 40 kap. IL alternativt skatteflyktslagen. READ MORE

3. 7. Cyber Attacks as Armed Attacks? : The Right of Self-Defence When a Cyber Attack Occurs

   University essay from Stockholms universitet/Juridiska institutionen

   Author : Mikaela Nyman; [2023]
   Keywords : public international law; cyber attack; the right of self-defence; armed attack; cyber operation; UN Charter; self-defence;

   Abstract : This thesis examined the relationship between cyber operations and armed attacks to determine when the right of self-defence is triggered by cyber operations. The research question for this thesis was under what circumstances a cyber operation is considered a cyber attack and what kind of self-defence the targeted victim State can use. READ MORE

4. 8. Stay away from math? Data literacy and math anxiety in seventh-grade students

   University essay from Lunds universitet/Kognitionsvetenskap

   Author : Emma Nicklasson; [2023]
   Keywords : Data literacy; math anxiety; Science General;

   Abstract : The term data literacy has been defined as “the ability to collect, manage, evaluate, and apply data, in a critical manner” and the concept speaks for an important skill in today’s information-rich digital landscape. The educational system is a key factor in supporting students in their quest of strengthening this ability. READ MORE

5. 9. Safeguarding Financial Integrity and Privacy in the EU's Internal Market: Balancing Anti-Money Laundering Obligations against Fundamental Rights to Privacy

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

   Author : Wandee Setthapirom; [2023]
   Keywords : AML Anti-money laundering and terrorist financing gdpr fintech Surveillance payment services customer due diligence privacy Data protection FIU financial intelligence units Directive 2015 849 Directive 2016 680 Directive 2018 1673 Directive 2016 679; Law and Political Science;

   Abstract : The thesis explores the EU’s anti-money laundering framework’s compatibility with conditions required under privacy rights. It asks the question whether the anti-money laundering framework confers obligations to private entities and other actors not belonging to law enforcement in a way which risks violation to the fundamental rights to privacy and data protection. READ MORE

6. 10. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Madara Olmane; [2023]
   Keywords : tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

   Abstract : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. READ MORE