Essays about: "nexus requirement"

Found 3 essays containing the words nexus requirement.

  1. 1. Legal analysis of an EU DST: Is there a legal basis for it under EU law and would it violate the EU's duty to respect international law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Tobias Egger; [2023]
    Keywords : Digital Services Tax; EU law; Art. 115 TFEU; Principle of territoriality; nexus requirement; Law and Political Science;

    Abstract : This thesis examines a potential EU digital services tax under two aspects. Those are first, whether a sufficient legal basis is given for it within EU law and second, whether it would violate the EU’s duty to respect international law. To make the analysis more tangible it is based on the directive proposal for such a tax from 2018. READ MORE

  2. 2. Results Measurement of Livelihood Interventions in the Humanitarian Field, using a Sustainable Livelihoods Framework (SLF) to analyze the Economic Rate of Return (ERR) of an income-generating activity (IGA) project in a post-disaster setting, in San Andres Osuna, Guatemala

    University essay from Uppsala universitet/Teologiska institutionen

    Author : Olof Hörmander; [2023]
    Keywords : aquaponic fish tanks; results measurement; humanitarian work; development; sustainability; livelihoods; sustainable livelihoods framework SLF ; Economic Rate of Return ERR ;

    Abstract : There is limited evidence-based data on income-generating interventions, both within thehumanitarian and the development field. Nevertheless, there is a growing and unavoidable nexus between the two fields, and therefore also, within their methodologies for measuring project intervention results, as well as their success rates. READ MORE

  3. 3. Taxing the Digital Economy - A Legal Assessment of the Introduction of PIllar One to the Internal Market

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

    Author : Gabija Ramanauskaite; [2021]
    Keywords : EU Law; International tax law; OECD; Pillar One; Nexus; Law and Political Science;

    Abstract : In the last decade, the progress of the digital economy has caused a rift in the international tax regime, which now faces several challenges. The current principles governing taxation rules are based on notions that business can only be conducted through physical presence. READ MORE