Essays about: "Reporting Obligation"

Showing result 1 - 5 of 14 essays containing the words Reporting Obligation.

  1. 1. The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jacopo Varallo; [2022]
    Keywords : Tax; Tax Law; EU Tax Law; EU Law; European Union; DAC; DAC7; Administrative Cooperation; Privacy; Data Protection; Exchange of Information; Reporting Obligation; Digital Platforms; Law and Political Science;

    Abstract : In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously. As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns. READ MORE

  3. 2. Is there a collision between the EU Charter and the obligation to notify that intermediaries with legal professional privilege have under DAC 6?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Rayssa Gutterres Costa; [2021]
    Keywords : DAC 6 - Notification Obligation - Legal Professional Privilege - EU Charter - ECHR; Law and Political Science;

    Abstract : The thesis explores the Directive 2018/822 of May 2018, also known as DAC 6, and the obligation to notify that it placed on intermediaries with legal professional privilege. The research conducted aims at answering the question if the notification obligation brought by DAC 6 is in conflict with EU primary law, namely, the Charter of Fundamental Rights of the European Union. READ MORE

  4. 3. Getting hard to resist: Prospect of mandatory human rights due diligence in Ukraine

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

    Author : Ihor Konopka; [2021]
    Keywords : Business and human rights; corporate respect for human rights; due diligence; human rights due diligence; mandatory human rights due diligence; corporate civil liability; Ukraine; Law and Political Science;

    Abstract : The 2011 UN Guiding Principles on Business and Human Rights (UNGPs) introduced human rights due diligence (HRDD) as a societal expectation to businesses to implement a new kind of due diligence risk management process to ‘know and show’ they respect human rights. Ten years later, mandatory human rights due diligence (mHRDD) legislation imposing a legal duty to carry out HRDD has become mainstream across Europe. READ MORE

  5. 4. Bidding models for bond market auctions

    University essay from KTH/Matematisk statistik

    Author : Kristofer Engman; [2019]
    Keywords : Auction; winner s curse; request for quote; RFQ; statistics; applied mathematics; financial mathematics; bond; e-auction; fixed income; skew exponential power; mifid II; pricing; Budgivning; winner s curse; request for quote; RFQ; statistik; tillämpad matematik; finansiell matematik; obligation; e-auktion; fixed income; skew exponential power; mifid II; prissättning;

    Abstract : In this study, we explore models for optimal bidding in auctions on the bond market using data gathered from the Bloomberg Fixed Income Trading platform and MIFID II reporting. We define models that aim to fulfill two purposes. The first is to hit the best competitor price, such that a dealer can win the trade with the lowest possible margin. READ MORE

  6. 5. Forensic Breach Response in Compliance with GDPR

    University essay from Lunds universitet/Institutionen för elektro- och informationsteknik

    Author : Madeleine Serenhov; [2018]
    Keywords : GDPR; Breach response; Compliance; Breach notification; Technology and Engineering;

    Abstract : Modifications and new approaches for breach response and forensic investigations for compliance with the General Data Protection Regulation, GDPR, is to be expected in May 2018. This paper brings forth the conclusion that engagement from top management is crucial in order to comply with the GDPR requirements. READ MORE