Sökning: "European Customs Law"

Visar resultat 1 - 5 av 19 uppsatser innehållade orden European Customs Law.

1. 1. Ideology, Allegory, and Identity: : A Study of American Political Cartoons, 1770-1815

   Master-uppsats, Uppsala universitet/Historiska institutionen

   Författare :Fanny Vårenius; [2022]
   Nyckelord :National identity; Political cartoons; Allegorical representations; War of 1812; United States; War of independence; Visual narratives; Pictorial cultures; Caricatures; National stereotypes;

   Sammanfattning : In 1776, war broke out in the Colonies of New England between British Subjects, colonists, and those emplyed by the crown to uphoald law and order across the Atlantic. The union that wuld emerge from the war would have to develop what the colnial powers they migrated from had been adding on for centuries: an understanding of national character. LÄS MER

3. 2. Pactum turpe - avvisning eller ogiltighet?

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Axel Helgesson; [2022]
   Nyckelord :pactum turpe; pactum; turpe; avtal i strid med lag; avtal i strid med goda seder; avtal; avtalsrätt; civilrätt; private law; förmögenhetsrätt; Law and Political Science;

   Sammanfattning : Pactum turpe är principen om avtal i strid med lag och goda seder. Principen har sina rötter i antika Rom och har i dag motsvarigheter i flera europeiska rättsordningar. Trots principens ålder finns det flera frågor kring pactum turpe. Avtalsfrihet är utgångspunkten i svensk avtalsrätt. LÄS MER

4. 3. The notion of economic value in taxation - A comparison of valuation methods

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

   Författare :Martin Linder; [2020]
   Nyckelord :EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

   Sammanfattning : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. LÄS MER

5. 4. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Aleksei Shcherbakov; [2020]
   Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

   Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER

7. 5. The link between transfer pricing and the EU customs valuation law: is there any and how could it be strengthened?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Juha Tuominen; [2018]
   Nyckelord :arm s length principle; customs law; customs valuation; Hamamatsu; tax law; transfer pricing; Law and Political Science;

   Sammanfattning : Transfer pricing and EU customs law are regulated by two separate sets of rules. Ultimately, the objective of transfer pricing, as a tax measure, is to ensure that the transactions between associated enterprises are conducted in accordance with the same terms as between independent enterprises. LÄS MER