Essays about: "eu-law"

Showing result 16 - 20 of 283 essays containing the word eu-law.

  1. 16. 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

  2. 17. Towards a Stricter Comparability Test : An EU Law Analysis of the Swedish Dividend Withholding Tax Regime in Relation to Non-EU Investment Funds

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Fredrika Wendleby; [2019]
    Keywords : investment funds; withholding tax; EU law; free movement of capital; third countries; legal form; comparability; investeringsfonder; kupongskatt; EU-rätt; fri rörlighet för kapital; tredje land; juridisk form; jämförbara situationer;

    Abstract : The aim of this paper is to investigate if it is compatible with the free movement of capital (Article 63 TFEU) to levy a withholding tax on Swedish-sourced dividends paid to non-EU investment funds with legal personality (in the paper referred to as investment companies). This question is of relevance since several Swedish intermediaries do not pay any income tax on dividends, either due to a formal tax exemption or to de facto practice. READ MORE

  3. 18. Tax Challenges of the Digital Economy: Does a Withholding Tax on Certain Digital Transactions Solve the Problem of Missing Taxation Rights, While Being In Line with EU-Law and the OECD Model Convention?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Nina Kim Rica Sparmann; [2019]
    Keywords : Digital Economy; Withholding Tax; Digital Advertisement Services; User Data; Taxes; Direct Taxation; Tax Challenges of the Digital Economy; OECD; Double Taxation; European Fundamental Freedoms; State Aid; Social Media; Law and Political Science;

    Abstract : This thesis investigates whether the implementation of a withholding tax on financial transactions obtained by the provision of certain digital services could solve the current problem of missing taxation rights regarding the income of highly digitalized multinational business models. Furthermore, the thesis aims to determine whether such tax could be in line with European Union law and the model convention for double taxation treaties issued by the OECD. READ MORE

  4. 19. The compatibility of ISDS clauses in intra-EU disputes with EU law - An analysis of the extent of application of the Achmea judgement on bilateral and multilateral investment treaties

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

    Author : Michelle Rinaldo Iversen; [2019]
    Keywords : EU Law; International Investment Law; Achmea judgement; ISDS provisions; ISDS clauses; ISDS mechanism; bilateral investment treaties; Energy Charter Treaty; international law; Law and Political Science;

    Abstract : Within the area of international investment law investor-state dispute settlement (ISDS) clauses are commonly used in order to provide investment protection. The ISDS mechanism can be described as a system under which an investor can arbitrate a dispute against a host state, based on an investment agreement concluded between the host state and the national state of the investor. READ MORE

  5. 20. How the concept of fairness influences EU law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jessica Svensson; [2018]
    Keywords : Fairness; Tax; EU-law; ATAD; Law and Political Science;

    Abstract : The thesis presents fairness as a concept that can be defined in several ways. The different definitions overlap and influence each other in a somewhat unexpected manner. READ MORE