Essays about: "eu-law"

Showing result 21 - 25 of 273 essays containing the word eu-law.

  1. 21. 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

  2. 22. 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

  3. 23. 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

  4. 24. Industrial Actions and the European Union - A study on how the European legal order has affected the right to undertake industrial actions for Swedish trade unions

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Erik Karlsson; [2018]
    Keywords : Industrial actions; fundamental freedoms; fundamental rights; proportionality; Law and Political Science;

    Abstract : This thesis has the aim of investigating how EU-law has affected the legal position regarding Swedish trade union’s possibilities of undertaking industrial actions. It also aims at determining whether the influence of EU-law on the right to undertake industrial actions has had any effects on the Swedish model. READ MORE

  5. 25. Artificial intelligence outsmarting the human perception of what is patentable? - An EU examination of the patentability of artificial intelligence

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

    Author : Jennifer Rönnerhed; [2018]
    Keywords : EU law; artificial intelligence; intellectual property; patent; inventive step; technical character; board of appeal; European patent convention; inventor; problem and solution approach; Law and Political Science;

    Abstract : Artificial intelligence challenges IPRs and patent is the legal field in focus for this thesis. The thesis examines if artificial intelligence can be the inventor of its own invention. Thereafter central questions to granting a patent by focusing on the second patent requirement in art. 56 EPC - the inventive step. READ MORE