Essays about: "model treaty"

Showing result 1 - 5 of 44 essays containing the words model treaty.

  1. 1. To protect, or not to protect: an empirical comparison of two of the EU’s free trade agreements

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Olle Törnquist; [2019]
    Keywords : EU Japan Korea Tariffs FTA; Business and Economics;

    Abstract : In this essay, I use an empirical approach to explore two recent free trade agreements struck by the European Union: the EU-Korea Free Trade Agreement and the EU-Japan Economic Partnership Agreement. By comparing the EU’s tariff concessions on goods in both instances, I identify the goods that were liberalised in the former agreement but excluded from the latter. READ MORE

  2. 2. 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

  3. 3. Does the taxation of permanent establishment ensure source-based taxation on business profits? - An analysis of cross-border services

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Thanissorn Masuchand; [2018]
    Keywords : permanent establishment; Law and Political Science;

    Abstract : Services belong to the business sector which contributes most to the world’s economy. Despite that there is no specific provision in the OECD Model Tax Convention which concerns the taxation of business services specifically. READ MORE

  4. 4. Beneficial Ownership - a concept in identity crisis

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

    Author : Fredrik Hagmann; [2017]
    Keywords : tax law; skatterätt; international tax law; internationell skatterätt; tax treaty law; skatteavtalsrätt; beneficial owner; beneficial ownership; OECD; dividend; utdelning; interest; ränta; royalty; model treaty; modellavtalet; Law and Political Science;

    Abstract : The aim of this thesis is to analyze and determine the meaning of the term “Beneficial Owner”, in the model treaty of the OECD and therefore its meaning in bilateral negotiated treaties based on the model treaty. The term’s legacy and application is presented. READ MORE

  5. 5. The Definition of a Permanent Establishment in the BEPS Era : An analysis of the introduction of commissionaire structures in Article 5(5) of the OECD Model Treaty

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Camilla Berkesten Hägglund; [2017]
    Keywords : International tax law; Internationell skatterätt;

    Abstract : .... READ MORE