Essays about: "rule of presumption"

Showing result 6 - 10 of 16 essays containing the words rule of presumption.

  1. 6. Limitations on interest deductions: does BEPS action 4 presume tax avoidance?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Latifa Omri; [2016]
    Keywords : Interest; limitations; deductions; BEPS; action 4; tax avoidance; presumption; international tax law; EU law; CJEU; thin capitalization; thin cap rules; anti-tax avoidance; fixed ratio rule; group ratio rule; the best practice approach; fundamental freedoms; case law.; Law and Political Science;

    Abstract : Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. READ MORE

  3. 7. The new compensation provisions of the Expropriation Act

    University essay from KTH/Fastigheter och byggande

    Author : Julia Samaan; [2016]
    Keywords : expropriation; compensation due to expropriation; rule of presumption; standard increment; alternative solutions; motives; expropriation; ersättning vid expropriation; presumtionsregeln; schablonpåslag; alternativa lösningar; motiv;

    Abstract : In 2010 the compensation provisions of the Expropriation act changed and the proposals made in the bill (prop. 1971: 122) and which this essay takes focus on was to introduce a standard increment of 25% and to abolish the rule of presumption that limited the right for compensation for so-called expectation values. READ MORE

  4. 8. Singular Succession and Arbitration Agreements : A Study of the Remaining Party's Duty to Arbitrate with a Successor in Light of the Emja and Electrolux Judgments

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Rasmus Lüning; [2015]
    Keywords : arbitration; succession; singular; remaining party; skiljeförfarande; skiljemannarätt; succession; singular; kvarvarande part;

    Abstract : The consequences of singular succession on arbitration agreements has for long been a debated topic in Swedish arbitration law. Party substitution is commonplace in the economy, and predictability and certainty in the economy demands clarification of the consequences of transfers and restructurings on arbitration agreements. READ MORE

  5. 9. Resale Price Maintenance and Consumer Welfare

    University essay from Lunds universitet/Juridiska institutionen

    Author : Filip Ryman; [2014]
    Keywords : Competition Law; Law and Economics; Law and Political Science;

    Abstract : Vertikala restriktioner och särskilt sådana gällande pris har i allmänhet ansetts ha negativa effekter på konkurrens under en lång tid, både i USA och i EU. Prisgolv har en lång historia av att ses som konkurrensbegränsande. I USA har det setts som per se olagligt i nästan hundra år under Sherman Act avsnitt 2. READ MORE

  6. 10. The Implementation of the Passing-on-defence into EU law

    University essay from Lunds universitet/Juridiska institutionen

    Author : Malin Berggren; [2013]
    Keywords : EU law; Comparative law; Competition law; Law and Political Science;

    Abstract : Since 2001 the CJEU has repeatedly stated that, as a matter of EU law, any individual must be able to obtain compensation for harm suffered because of an infringement of EU competition law. As of today, victims of infringements of EU competition law are unable to effectively exercise that EU right. READ MORE