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Showing result 1 - 5 of 22 essays matching the above criteria.
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1. Saving Sustainability Agreements - A Critical Analysis of the New Sustainability Chapter in the European Commission's Draft Guidelines on Horizontal Cooperation Agreements
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This thesis analyzes the European Commission’s new draft revised Guidelines on Horizontal Cooperation Agreements, published 1 March 2022, from the perspective of sustainability agreements. The Draft Horizontal Guidelines have introduced a dedicated chapter on agreements pursuing sustainability objectives and how their compliance under Article 101 of the Treaty on the Functioning of the European Union should be assessed. READ MORE
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2. Taxing the Digital Economy in Developing Countries - A Legal Comparison Between OECD’s Pillar One and UN’s Article 12B
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Beskattning av den digitala ekonomin har varit en av de mest centrala delarna i den internationella skattekontexten under det senaste decenniet. Digitaliseringen har gett upphov till nya affärsmodeller som har lett till ett ökat tryck på det internationella skattesystemet som inrättades på 1920-talet. READ MORE
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3. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE
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4. Who May be Lawfully Targeted in Non-International Armed Conflicts? - A Legal Analysis of the Notion of Direct Participation in Hostilities
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The regulations applicable in non-international armed conflicts, Common Article 3 to the Geneva Conventions I-IV and Additional Protocol II, offer protection to civilians who do not directly participate in the hostilities. There is no commonly accepted definition of direct participation in hostilities in treaty-based international humanitarian law, State practice or international jurisprudence. READ MORE
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5. Transnational Corporations and Human Rights : Assessing the position of TNCs within international human rights law, and the appropriateness of an international treaty on business and human rights
University essay from Uppsala universitet/Juridiska institutionenAbstract : Transnational corporations are playing an important role in the global economy of today. Many of these corporations have great economic resources and have the possibility of contributing to the development of societies in developing states. READ MORE
