Essays about: "royalty"

Showing result 11 - 15 of 31 essays containing the word royalty.

  1. 11. The Commission Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Will it resolve the remaining double taxation issues within the EU?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Jiawen Xi; [2017]
    Keywords : Double taxation; European Union; Double taxation resolution; Arbitration Convention; ATAD; Law and Political Science;

    Abstract : Double taxation has been widely accepted that constitutes an obstacle to the functioning of the single market. The European Union has adopted some uniform measures to have double taxation eliminated, for example, the Parent-Subsidiary Directive and the Interest-Royalty Directive. READ MORE

  3. 12. Assessing the business opportunity for royalty-free music in public spaces targeting SMEs

    University essay from Lunds universitet/Produktionsekonomi

    Author : Pontus Akervall; Richard Laurens; [2017]
    Keywords : In-store music; Royalty-free music; Software-as-a-Service SaaS ; Small and medium-sized enterprises SMEs ; Market assessment; Value offering; Go-to-market strategy; Technology and Engineering;

    Abstract : The digitalization of the music industry has meant a drastic increase of public accessibility of recorded music, which has transformed the way in which music is being consumed. From initially being restricted by the physical disposition of CDs and vinyl, the prospect of digital downloading and music streaming has rapidly transformed the music landscape as the world knows it. READ MORE

  4. 13. Beneficial Ownership - a concept in identity crisis

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

    Author : Fredrik Hagmann; [2017]
    Keywords : tax law; skatterätt; international tax law; internationell skatterätt; tax treaty law; skatteavtalsrätt; beneficial owner; beneficial ownership; OECD; dividend; utdelning; interest; ränta; royalty; model treaty; modellavtalet; Law and Political Science;

    Abstract : The aim of this thesis is to analyze and determine the meaning of the term “Beneficial Owner”, in the model treaty of the OECD and therefore its meaning in bilateral negotiated treaties based on the model treaty. The term’s legacy and application is presented. READ MORE

  5. 14. Imaging Royalty : A Study of the Representation of George III of Great Britain in hisPortraits and Caricatures

    University essay from Uppsala universitet/Historiska institutionen

    Author : Apurba Chatterjee; [2015]
    Keywords : ;

    Abstract : .... READ MORE

  6. 15. The transition from CCC to UCC with regard to royalties and license fees, and necessary consequences for the VAT-Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Terence Tervoort; [2015]
    Keywords : GATT; Royalties and License fees; Customs Value; European Customs Law; Transition from CCC to UCC; Import VAT; Law and Political Science;

    Abstract : As the Union Customs Code will replace the Community Customs Code with effect from 1 May 2016, the thesis focuses on the new treatment of royalty payments for customs purposes and its legal consequences. In a first step, a comparison between the Community Customs Code and the Union Customs Code reveals that importers will have to face a significant increase in the customs liability of royalty payments. READ MORE