Essays about: "mandatory rules"

Showing result 11 - 15 of 50 essays containing the words mandatory rules.

1. 11. Tipping of Justitia’s Scale: The Compatibility of Mandatory Disclosure for Intermediaries with the Right against Self-Incrimination and the Right to Confidentiality

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Elke Schwär; [2018]
   Keywords : DAC6; Directive on Administrative Cooperation 2011 16 EU; mandatory disclosure; intermediaries; tax transparency; reportable cross-border arrangements; right against self-incrimination; right to confidentiality; human rights; fundamental rights; Charter of Fundamental Rights of the European Union; Article 6 ECHR; Article 8 ECHR; Article 47 CFREU; Article 7 CFREU; European Convention on Human Rights; aggressive tax planning; criminal charges; penalties; Law and Political Science;

   Abstract : Human rights are the basis by which the dignity of the human being is guaranteed. This is especially important in the relationship between persons and governments, who on the one hand have great power in form of legislation over these persons, but on the other hand must ensure the protection of human rights. READ MORE

3. 12. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Danilo Penetrante Ventajar; [2018]
   Keywords : Taxation; Human Rights; BEPS; BEPS Action Plan 12; Mandatory Disclosure Rules; Aggressive Tax Planning; Abusive Tax Planning; Tax Avoidance; Fairness; ECHR; EU Charter of Fundamental Rights; Directive on Administrative Cooperation; DAC; DAC6; right to property; right to privacy; right to fair trial; LPP; Law and Political Science;

   Abstract : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. READ MORE

4. 13. Satelliability - A study of the intersection between international responsibility and international liability for private satellite launches

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

   Author : Martin Larrosa Pardo; [2017]
   Keywords : Public International Law; Space Law; Law Economics; Law and Political Science;

   Abstract : In this thesis I study international space law’s rules on international responsibility and international liability for private satellite launches. I have used a legal dogmatic method to interpret these rules, before subjecting them to an economic analysis on how they will affect the behaviour of private actors and States. READ MORE

5. 14. EU Cross-Border Energy Investments in an International Context: The Case of Commodity Transportation and Transmission Infrastructure

   University essay from Lunds universitet/Juridiska institutionen

   Author : Kristians Porins; [2016]
   Keywords : Directive 2009 73; downstream; energy competence; essential facilities; exemption policy; GATS; infrastructure foreclosure; innovation; interconnectors; investment; midstream; natural gas transportation; refusal to deal; shared competence; strategic underinvestment; third party access; transmission; WTO; Law and Political Science;

   Abstract : In regard to the energy sector, it is generally presumed that in post-Lisbon era and since the adoption of Third Energy Package the Member States and institutions of the Union act in a shared format. However, by developing new legislation in the field, supra-national institutions tend to shift the competence away from shared (as it currently stands). READ MORE

6. 15. International Commercial Arbitration and Money Laundering : Problems that arise and how they should be resolved

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Christoffer Coello Hedberg; [2016]
   Keywords : international arbitration and money laundering; international commercial arbitration; money laundering; corruption; arbitrability; sua sponte; public policy; mandatory rules; transnational public policy; burden of proof; standard of proof; international arbitration and criminal law; skiljedomsrätt; penningtvätt; pengatvätt; skiljemannarätt;

   Abstract : Abstract  This thesis is concerned with examining the intersection between the areas of international commercial arbitration and money laundering. There are various points of connectivity between the two and the aim of this thesis is to discern how an arbitrator should conduct arbitral proceedings involving money laundering. READ MORE