Essays about: "principle of separate entities"
Found 5 essays containing the words principle of separate entities.
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1. Dispositions - Space and order
University essay from Lunds universitet/Institutionen för arkitektur och byggd miljöAbstract : The thesis focuses on both developing an architectural design as proposal for new premises for Malmö Konstmuseum as well as investigating specific topics in architecture. The project is a typological study of form, space and order with a focus on structuralism and deals with man’s relationship to its spatial environment. READ MORE
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2. The potential civil liability of innocent subsidiaries as a consequence of the notion of undertaking in EU Competition Law - an implication from the recent case Skanska
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : In EU Competition Law, the addressee of the prohibition indicated in the Treaty on the Functioning of the European Union (TFEU) is the undertaking. The Court of Justice of the European Union (CJEU) has applied the notion of undertaking using an economic and functional approach, determining that undertaking, as a single economic entity, may consist with several separate legal entities, including natural and legal persons. READ MORE
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3. Outsourcing Responsibility - The developments of the doctrine of limited liability concerning multinational corporations and human rights violations
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Offer för brott mot mänskliga rättigheter orsakade av multinationella företags aktiviteter möter stora rättsliga luckor och hinder när de försöker utkräva kompensation för skador. Bolagsrätten som täcker dessa situationer har inte ännu anpassats till förändringarna som den globaliserade världen inneburit, och de komplexa strukturerna som multinationella företag består av idag. READ MORE
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4. The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America
University essay from Lunds universitet/Juridiska institutionenAbstract : The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. READ MORE
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5. Formulary Apportionment in the European Union
University essay from Lunds universitet/Juridiska institutionenAbstract : The European Union has discussed the idea of a potential shift from a system of dividing the EU source income of multinational companies based on separate accounting and the arm's length principle, to one based on consolidated base taxation with formulary apportionment. EU businesses have for several years highlighted numerous tax obstacles in the EU that prevent them from operating on the basis consistent with the Single Market. READ MORE