Essays about: "proportionate"
Showing result 16 - 20 of 53 essays containing the word proportionate.
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16. A legal study into the EU’s approach towards exit taxation
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. READ MORE
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17. Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning
University essay from Lunds universitet/Institutionen för handelsrättAbstract : After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal to 4-10% of the global corporate income tax. READ MORE
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18. Proportionality in Investment Treaty Arbitration and the Necessity for Tribunals to Adopt a Clear Methodology
University essay from Uppsala universitet/Juridiska institutionenAbstract : Whenever states’ rights to regulate and investor’s interests conflict with each other it is an unsolved question in investment treaty arbitration how one should balance those two positions. In particular, it is indefinite where to draw the line at what point states can actually exercise their rights without unlawfully violating the investor’s interests. 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. The role of social capital in resilience against poverty
University essay from Lunds universitet/Ekonomisk-historiska institutionenAbstract : This thesis captures the effect of social capital measured as social and institutional trust on a reduction of absolute poverty. The indicators of social capital are captured through the construction of a database of subjective well-being measures. READ MORE
