Sökning: "Cross-border situations"
Visar resultat 1 - 5 av 74 uppsatser innehållade orden Cross-border situations.
1. NO ONE LEFT BEHIND? The ability of EU policies to support the capabilities of stateless people facing climate change-induced disasters
Master-uppsats, Göteborgs universitet/Statsvetenskapliga institutionenSammanfattning : Statelessness is an issue that has affected Europe since the end of World War II, as nation-state boundaries have constrained which people have a nationality and which do not. In the instance of a climate change-induced disaster, stateless people are hyper-marginalised for two distinct reasons: they tend to live in high-risk locations, and they are in danger of being overlooked by state institutions. LÄS MER
2. En provocerande brottsbekämpning? – En rättslig analys av insatsen Trojan Shield och konsekvenserna för det internationella straffrättsliga samarbetet
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : Brottsbekämpande myndigheter står inför allvarliga prövningar till följd av den gränsöverskridande organiserade brottsligheten. Detta har resulterat i en ambition om effektivisering av brottsbekämpningen, inte minst genom okonventionella utredningsmetoder som provokativa åtgärder. LÄS MER
3. Det ombildade aktiebolaget - En närmare undersökning av fiktiv avräkning och kupongskatt vid gränsöverskridande ombildning
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : Through the EU Directive 2019/2121 and the practice of the Court of Justice of the European Union (CJEU), a limited liability company can make a cross-border conversion into a corresponding legal entity in another Member State. This essay aims to investigate whether withholding tax must be paid in Sweden after a Swedish-registered limited company carries out a cross-border conversion without conducting economic activity in the des-tined Member State. LÄS MER
4. 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 fakultetenSammanfattning : 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
5. The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously. As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns. LÄS MER
