Essays about: "mandatory rules"

Showing result 6 - 10 of 50 essays containing the words mandatory rules.

  1. 6. Sustainability of Artificial Turf Fields : Comparative life cycle assessment of artificial and natural turf fields

    University essay from Linköpings universitet/Industriell miljöteknik

    Author : Mikael Säberg; [2021]
    Keywords : artificial turf; natural turf; life cycle assessment; infill materials; water consumption;

    Abstract : Soccer accounts for a third of the Swedish sports movement with 3 503 fields of both natural and artificial turf. The European Union will make a decision in 2021 on how to handle the issue of rubber performance infill. This infill can be found in artificial turf fields and are used for performance properties. READ MORE

  2. 7. 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. 8. 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

  4. 9. Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ola Nilsson; [2020]
    Keywords : DAC 6; Sweden s implementation; reportable cross-border arrangement; Law and Political Science;

    Abstract : After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal to 4-10% of the global corporate income tax. READ MORE

  5. 10. A review of decision-making in the Authorisation regime of Regulation (EC) 1907/2006 REACH

    University essay from Högskolan i Gävle/Avdelningen för Industriell utveckling, IT och Samhällsbyggnad

    Author : Mats Forkman; [2019]
    Keywords : ;

    Abstract : Chemicals are integral to almost all sectors of society, bringing many benefits, but the sound management throughout their lifecycle is essential in order to achieve a better and more sustainable future for all. The object of this study, the Authorisation regime in EU’s REACH-regulation, is one regulatory instrument to control chemicals. READ MORE