Sökning: "Common European Sales Law"

Visar resultat 6 - 9 av 9 uppsatser innehållade orden Common European Sales Law.

1. 6. Clash and Collide - Conflict of Law Issues if the Common European Sales Law Enters Into Force

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

   Författare :Therese Quant; [2013]
   Nyckelord :Private International Law; Law and Political Science;

   Sammanfattning : I oktober 2011 presenterade Europeiska kommissionen förslag till en ny gemensam europeisk köplag, Common European Sales Law (CESL). Lagen är tänkt att frivilligt kunna användas av konsumenter och mindre näringsidkare när de handlar över nationsgränserna. LÄS MER

3. 7. The Proposed Regulation on a Common European Sales Law (CESL) as an Alternative to the Convention on the International Sale of Goods (CISG) in Transnational Business-to-Business Transactions?

   Magister-uppsats, Lunds universitet/Juridiska institutionen

   Författare :Rainald Koitz; [2012]
   Nyckelord :Common European Sales Law; CESL; United Nations Convention on Contract for the International Sale of Goods; CISG; Civil Law; Contract Formation; European Law; Law and Political Science;

   Sammanfattning : The Commission has put forth a proposal for a Regulation on a Common European Law of Sales (CESL). It is envisaged – as of now – as an optional second regime within each member state‘s law, electable for transnational consumer contracts and contracts among traders, as long as one of them is a small or medium-sized enterprise. LÄS MER

4. 8. Formulary Apportionment in the European Union

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

   Författare :Aisha Butt; [2005]
   Nyckelord :EG-rätt; Skatterätt; Law and Political Science;

   Sammanfattning : The European Union has discussed the idea of a potential shift from a system of dividing the EU source income of multinational companies based on separate accounting and the arm's length principle, to one based on consolidated base taxation with formulary apportionment. EU businesses have for several years highlighted numerous tax obstacles in the EU that prevent them from operating on the basis consistent with the Single Market. LÄS MER

5. 9. Formulary Apportionment - a realistic alternative to the arm's length principle within the EU?

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

   Författare :Tomas Fjordevik; [2001]
   Nyckelord :Skatterätt; Law and Political Science;

   Sammanfattning : The international accepted standard today, which is used for tax purposes to attribute profits between related enterprises operating in different countries, is the so-called arm's length principle. The arm's length principle states that transfer prices between related enterprises have to be the same amount as transfer prices in comparable transactions between unrelated enterprises. LÄS MER