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Showing result 11 - 15 of 312 essays matching the above criteria.

  1. 11. The incompatability of art. 4 ATAD with freedom of establishment: Evidence from the Swedish implementation

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Richard Påhlsson; [2020]
    Keywords : Anti-Tax Avoidance Directive; ATAD; ATAD art 4; Interest limitation rules; Tax avoidance; Tax abuse; Transposition of EU directives.; Law and Political Science;

    Abstract : The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. READ MORE

  2. 12. Harmonization of EU Contract Law adopted on the basis of Article 114 TFEU

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

    Author : Claudia Fernanda Peña Rodriguez; [2020]
    Keywords : Article 114 TFEU; Internal Market; EU contract law.; Law and Political Science;

    Abstract : Contract law has traditionally been regulated by national law which has raised certain problems in cross-border transactions caused by the divergences in domestic contract law among the Member States. Therefore, the diversity of national law has been increasing the challenges in practice for entrepreneurs which is causing a lack of legal certainty, uniformity and creates serious obstacles that hinder the well-functioning of the internal market. READ MORE

  3. 13. The Commission’s Approach in State Aid Assessment of Advance Pricing Agreements: an Autonomous EU Arm’s Length Principle and Its Implications

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

    Author : Polina Parshina; [2020]
    Keywords : Law and Political Science;

    Abstract : This thesis aims to reveal whether the Commission’s approach in the State aid assessment of advance pricing agreements (APAs) is in line with the current EU law framework and whether, given its implications, it is a sensible development in State aid law applied to taxation. Chapter 2 introduces the background of the arm's length principle, looking into its origin, purpose and application in tax law. READ MORE

  4. 14. The EU reinvents the wheel: A study on the challenges of the Arbitration and Mediation Centre in the Unified Patent System

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

    Author : Viktor Rauer; [2020]
    Keywords : EU law; patent law; arbitration; mediation; IP law; private international law; law and economics; comparative law; Law and Political Science;

    Abstract : The Unitary Patent is a patent proposed by the EU that will make it possible for inventors to protect their inventions in all Member States by submitting a single patent application. This is intended to simplify the patent application procedure and mitigate the associated costs. READ MORE

  5. 15. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksei Shcherbakov; [2020]
    Keywords : Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Abstract : 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