Essays about: "principle of territoriality"
Showing result 1 - 5 of 9 essays containing the words principle of territoriality.
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1. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE
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2. 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 handelsrättAbstract : 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
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3. The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The four fundamental freedoms granted to residents in the Community have become the pillars for fairness between economic operators and persons within the internal market. The aim of the freedoms is to prohibit any restriction or discrimination toward residents of another Member State and endorse equal treatment. READ MORE
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4. Territorial Copyright Licenses for Audio-visual Content:Steps Towards Overruling the Principle of Copyright Territoriality?
University essay from Uppsala universitet/Juridiska institutionenAbstract : The thesis evaluates the competition law and new legislation adopted under the Digital Single Market Strategy framework and itf effect on the principle of copyright territoriality and current territorial licensing practices. The interest of consumers to access cultural content, the interest of right holders to exploit their work in exchange for renumeration and interest of distributors to secure a broader audience and high income are interests which are taken into account. READ MORE
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5. The extraterritorial application of the European Convention on Human Rights and the United Nations Convention against Torture in frozen conflict regions as a tool of ensuring the prohibition of torture — the cases of Transnistria and Abkhazia
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The existence of frozen conflicts in Europe are posing difficulties in the application of international human rights treaties. This is due to, de facto governments of break-away regions not cooperating with international mechanisms and refusing to comply with regional and international instruments. READ MORE
