Sökning: "Border Compliance"

Visar resultat 1 - 5 av 35 uppsatser innehållade orden Border Compliance.

  1. 1. Effektlandsprincipen och gränsöverskridande digital marknadsföring : Marknadsrättsliga principers tillämplighet vid gränsöverskridande digital marknadsföring med särskilt fokus på det svenska detaljhandelsmonopolet av alkoholdrycker

    Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

    Författare :Oliver Edstrand; [2024]
    Nyckelord :Effektlandsprincipen; Ursprungslandsprincipen; E-handel; Alkoholdrycker; Detaljhandelsmonopol; Digital marknadsföring.;

    Sammanfattning : In art. 3 of e-commerce directive, the country-of-origin principle is established, and in terms of cross-border digital marketing actions, it states that marketing actions compliant with the laws of its originating EU member state is considered compliant throughout the union. LÄS MER

  2. 2. Investigating the Adoption of Blockchain Technology for Cross-Border Payments in the Swedish Financial Industry : A Diffusion Theory Approach through Expert Interviews

    Magister-uppsats, Linnéuniversitetet/Institutionen för informatik (IK)

    Författare :Dion Ijeh; Indah Puji Rahayu; [2023]
    Nyckelord :Cross border payment transactions; international payments; blockchain technology; blockchain; smart contract; DLT; cryptocurrency; diffusion of innovation theory; thematic analysis; blockchain adoption; financial industry; Qualitative Research; DOI;

    Sammanfattning : The adoption of blockchain technology for cross-border payments is not an easy task.However this qualitative study further investigates the connotations associated with adoptionof blockchain in cross-border financial transactions within Swedish financial institutions suchas banks, fintech, and credit management service companies. LÄS MER

  3. 3. Skatteflykt och källskatt på gränsöverskridande utdelningar

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen

    Författare :Elsa Kalén; [2023]
    Nyckelord :Skatteflykt; källskatt; moder- dotterbolagsdirektivet; bulvanregeln; skatteflyktslagen; den fria rörligheten för kapital;

    Sammanfattning : Since 2015, the tax avoidance rule in the Amending Directive 2015/121 imposes minimum requirements on the EU member states to take measures to prevent abuse of the withholding tax exemption granted under the Parent-Subsidiary Directive 2011/96/EU. The applicable Swedish abuse rule in section 4(3) of the Swedish Withholding Tax Act, according to which the Amending Directive in this respect has been implemented, has been criticised for not meeting the minimum requirements of the directive. LÄS MER

  4. 4. “Team Europe is back in Tunis” – a study on ECHR applicability ratione personae to EU support for Tunisian border and migration management

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

    Författare :Klara Lundqvist; [2023]
    Nyckelord :public international law; EU law; ECHR applicability; EU external actions; Tunisia; migration; Law and Political Science;

    Sammanfattning : After the well-known spike in migrants crossing the Mediterranean in 2015- 2016, the EU has intensified its cooperation with third states on the field of migration. Although there are numerous examples where such policies have been criticised as incompatible with the principle of non-refoulement and for not respecting migrants’ human rights, there are no CJEU rulings concerning their compliance with EU law. LÄS MER

  5. 5. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

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

    Författare :Sam Lincoln; [2023]
    Nyckelord :EU-rätt; Skatterätt; Law and Political Science;

    Sammanfattning : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. LÄS MER