Essays about: "draft treaty"

Showing result 11 - 15 of 22 essays containing the words draft treaty.

  1. 11. Per Aspera Ad Astra: Towards the International Fiscal Meaning of the Concept 'Beneficial Owner'

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Anna Vitko; [2011]
    Keywords : autonomous treaty meaning; domestic law meaning; discussion draft of 29 April 2011; beneficial owner; judicial interpretation of the concept beneficial owner ; Law and Political Science;

    Abstract : The term ‘beneficial owner’ was first internationally introduced by the OECD in the Model Convention in 1977 and since that time it serves as one of the anti-abuse rules directly provided for in double tax treaties. The concept is critical for determining the eligibility of a person for the tax treaty benefits and for the allocation of taxing rights between two contracting states with regard to dividends, interest or royalties income. READ MORE

  2. 12. Human Rights Perspectives on Access of the Blind, Visually Impaired and Other Reading Disabled Persons to Copyrighted Materials

    University essay from Lunds universitet/Juridiska institutionen

    Author : Lida Ayoubi; [2011]
    Keywords : WIPO Draft Treaty; Right to Read; Copyright; Law and Political Science;

    Abstract : The present thesis deals with the unsatisfactory access of the blind and visually impaired persons to accessible copyrighted materials as part of the clash of human rights and intellectual property rights. Therefore, numerous human rights of these groups of people affected by the lack of access to copyrighted works are studied. READ MORE

  3. 13. Trafficking in Human Beings as Crime against Humanity or Severe Infringement of Human Rights What is the Appropriate Definition for Human Trafficking?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Hovhannes Lazaryan; [2011]
    Keywords : Human Trafficking as Crime against Humanity and as Violation of Human Rights; Law and Political Science;

    Abstract : International criminal law is currently subdivided into international criminal law stricto sensu — the so-called core crimes—genocide, war crimes, crimes against humanity and crimes of international concern—the so-called treaty crimes—human trafficking, terrorism, drug trafficking etc.* This research draft suggests that special category of international crimes such as human trafficking can be appropriately relabeled from transnational criminal law into the threshold of either international criminal law as crime against humanity or into international human rights law as violation of human rights with the purpose to find right match for the trafficking in human beings For this purpose the thesis work will outline human trafficking from two perspectives, first as crime against humanity and second as violation of human rights. READ MORE

  4. 14. What is the point of European Competition Law - An evaluation of the Achievement of the Single Market Goal through the use of Article 81 of the EC Treaty

    University essay from Lunds universitet/Juridiska institutionen

    Author : Lise Alm; [2007]
    Keywords : Konkurrensrätt; EG-rätt; Law and Political Science;

    Abstract : This thesis sets out to examine the relationship between integration of the Common Market of the EU and European competition legislation. More specifically, it aims to answer three questions. Firstly, whether competition law has succeeded in what it was set out to do, namely further integration of the markets of the Member States. READ MORE

  5. 15. The added value of the UN Draft Norms as compared to existing codes on Corporate Social Responsibility and their legal status

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anna Bohman; [2006]
    Keywords : International Human Rights Law; Law and Political Science;

    Abstract : When the United Nations was created in 1945, states were the only significant decision-makers. Even with the construction of the human rights regime in the aftermath of the Second World War, states were designated as the only duty-bearers who could violate international human rights law. READ MORE