Essays about: "arm s length standard"

Showing result 1 - 5 of 8 essays containing the words arm s length standard.

  1. 1. Book retrieval system : Developing a service for efficient library book retrievalusing particle swarm optimization

    University essay from Uppsala universitet/Avdelningen för systemteknik

    Author : Adam Woods; [2024]
    Keywords : Particle swarm optimization; indoor positioning system; machine learning; Wi-Fi; RSSI; RTT; artificial neural network; ADAM optimizer; Keras; TensorFlow;

    Abstract : Traditional methods for locating books and resources in libraries often entail browsing catalogsor manual searching that are time-consuming and inefficient. This thesis investigates thepotential of automated digital services to streamline this process, by utilizing Wi-Fi signal datafor precise indoor localization. READ MORE

  3. 2. Fiscal Sovereignty and State Aid in the field of Direct Taxation of EU Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kristina Lyrenäs; [2019]
    Keywords : State aid; EU Commission; Apple; Starbucks; Fiat; Amazon; Engie; Belgian excess profit regime; fiscal sovereignty; Law and Political Science;

    Abstract : This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107(1) TFEU, are problematic from a fiscal sovereignty point of view. READ MORE

  4. 3. Is the Commission’s Arm’s Length Principle Compatible with the Principle of Legal Certainty?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Rachel Ashon; [2017]
    Keywords : Arm s Length Principle; European Union; Transfer Pricing; Advanced Pricing Arrangements; Tax Law; Law and Political Science;

    Abstract : The European Commission’s Decisions addressing tax rulings which came into the public domain in November 2014 as constituting State Aid (contrary to Article 107 TFUE) after Lux-Leaks have generated some discussion. Of paramount interest in this thesis is the Commission’s declaration in the Belgium Excess Profits, Fiat and Starbucks Decisions that the European Union has its own ALP (hereinafter called EC-ALP). READ MORE

  5. 4. Test and refinement of a down-scaled actively suspended forwarder

    University essay from KTH/Maskinkonstruktion (Inst.)

    Author : Qingxiao An; [2016]
    Keywords : Scaled vehicle; pendulum arm suspension; rough ground test; Nedskalat fordon; pendelarmsfjädring; ojämn mark; provning;

    Abstract : Cut-To-Length (CTL) logging is the dominating logging method in many parts of the world. CTL logging requires a forwarder for the logs from the felling area to a landing area. Due to the harsh off-road working conditions, a well performed suspension system is necessary for the forwarder. READ MORE

  6. 5. Transfer pricing, Valuating Intangibles in Practise

    University essay from Lunds universitet/Juridiska institutionen

    Author : Moa Svanberg; [2012]
    Keywords : Tax law; Transfer pricing; Arm s length princingple; OECD; Law and Political Science;

    Abstract : Uppsatsens syfte är att redogöra för nuvarande gällande rätt gällande internprissättning I kombination med immateriella rättigheter. Benämningen internprissättning refererar till priser i en transaktion som sker mellan bolag i en intressegemenskap. READ MORE