Essays about: "principle of relevance"
Showing result 16 - 20 of 41 essays containing the words principle of relevance.
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16. The Commission’s Approach in State Aid Assessment of Advance Pricing Agreements: an Autonomous EU Arm’s Length Principle and Its Implications
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This thesis aims to reveal whether the Commission’s approach in the State aid assessment of advance pricing agreements (APAs) is in line with the current EU law framework and whether, given its implications, it is a sensible development in State aid law applied to taxation. Chapter 2 introduces the background of the arm's length principle, looking into its origin, purpose and application in tax law. READ MORE
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17. STAY : Mindfulness and Space
University essay from Umeå universitet/Designhögskolan vid Umeå universitetAbstract : The state of the art technology has been penetrated every corner of people's life. It is a path to transfer to a new way of life with the artificial intelligence and big data resources. The next generation of transportation should not only be a mobile accommodation or a productive studio. READ MORE
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18. A paradigm shift from voluntary to court-ordered climate change mitigation? The potentials and challenges of a human rights-based approach
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The central theme of this thesis is anthropogenic climate change; governments' inability to create an effective, inclusive response mechanism that manages to mitigate anthropogenic emissions; and advocates efforts to coerce States to act by invoking State responsibility in adjudicatory dispute settlement processes. States' failure to act in accordance with scientific risk assessments and to mitigate polluting activities has led underrepresented groups to increasingly lose trust in their respective executive and legislative branches, and, by means of protest, these advocates are now turning to court. READ MORE
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19. Refugee or just Stateless? - A Study of International Refugee Law in relation to Stateless Persons and Socio-Economic Deprivation
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Statelessness restricts the access of many rights, such as education and employment, which leads to many stateless persons finding themselves in socio-economic deprivation. The predicament of socio-economic deprivation can become so acute as to force people to cross international borders to seek protection elsewhere, for example as refugees. READ MORE
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20. Tax Penalties in Transfer Pricing
University essay from Uppsala universitet/Juridiska institutionenAbstract : The purpose of this thesis is to examine both the conditions for levying tax penalties in transfer pricing and the sustainability of the Swedish tax penalty framework in regard to transfer pricing in a post-BEPS world. This question is of relevance as BEPS has resulted in more extensive documentation requirements, affecting both the tax payer’s tax assessment procedure and the Swedish Tax Agency’s auditing practice. READ MORE
