Essays about: "article 49"

Showing result 1 - 5 of 17 essays containing the words article 49.

  1. 1. 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

  2. 2. Restrictive Measures: A Study of the Legality of Countermeasures and EU's Sanctions Imposed on Russia and Iran

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

    Author : Arvid Hellberg; [2023]
    Keywords : public international law; state responsibility law; countermeasures; third-party countermeasures; sanctions; obligations erga omnes; Law and Political Science;

    Abstract : Denna uppsats har undersökt konceptet kontraåtgärder inom folkrätten i förhållande till EU:s användning av sanktioner som ett medel för att tvinga efterlevnad av internationella förpliktelser. En kontraåtgärd är en åtgärd som i sig själv är olaglig men blir laglig när den tas som svar på en annans stats olagliga handling. READ MORE

  3. 3. Machine learning and Neural networks in Fake news detection : A mapping study

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Theodor Kudryk; Astrid Lindh; [2022]
    Keywords : Fake news; Information disorder; Detection; Disinformation; Natural Lan-guage Processing; Machine Learning; Neural Networks; Fake news; Desinformation; Detektion; Natural Language Processing; Maskininlärning; Neurala Nätver;

    Abstract : Fake news, or information disorder, is a societal problem that could be partially remedied by automatic detection tools. While still a young research field many such tools have been proposed in academic writing. READ MORE

  4. 4. Schrems Cases: Are Rules Clarified?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ke Xu; [2022]
    Keywords : Schrems Case; Data Protection; Cross Border Data Flow; GDPR; Privacy Shield; Law and Political Science;

    Abstract : According to General Data Protection Regulation (GDPR), there are “equivalent adequate” (Article 45), “appropriate safeguards” (Article 46), “derogations” (Article 49) as options to perform the cross- border data transfer. Privacy Shield, together with its predecessor Safe Harbor, was introduced with the purpose to facilitate the data transfer between EU and the United States in compliance with EU laws. READ MORE

  5. 5. A Machine Learning Estimation of the Occupancy of Padel Facilities in Sweden : An application of Random Forest algorithm on a padel booking dataset

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Michael Johansson; Nadia Gonzálvez Läth; [2022]
    Keywords : Machine Learning; Random Forest Regression; Occupancy; Estimation; Padel; Bookings; Sweden; Evaluation Metrics; Features; SHAP; Maskininlärning; Random Forest Regression; Beläggning; Uppskattning; Padel; Bokningar; Sverige; Utvärderingsmått; Inputvärden; SHAP;

    Abstract : Padel is one of the fastest growing sports in Sweden. Its popularity rose significantly during the Covid-19 pandemic in 2020, as many other types of sport facilities closed, and people had more flexible work schedules due to remote work. READ MORE