Sökning: "Danilo Ventajar"

Hittade 3 uppsatser innehållade orden Danilo Ventajar.

1. 1. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Danilo Penetrante Ventajar; [2018]
   Nyckelord :Taxation; Human Rights; BEPS; BEPS Action Plan 12; Mandatory Disclosure Rules; Aggressive Tax Planning; Abusive Tax Planning; Tax Avoidance; Fairness; ECHR; EU Charter of Fundamental Rights; Directive on Administrative Cooperation; DAC; DAC6; right to property; right to privacy; right to fair trial; LPP; Law and Political Science;

   Sammanfattning : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. LÄS MER

3. 2. Finding a Home for Orphan Works: Will a Human Rights Perspective Help?

   Master-uppsats, Lunds universitet/Juridiska institutionen

   Författare :Danilo Penetrante Ventajar; [2010]
   Nyckelord :European Business Law; Law and Political Science;

   Sammanfattning : Copyright has traditionally been considered as a right that has a social function. Thus, among the various justifications for its existence, it is the utilitarian or instrumentalist justification that has often been hoisted in order to assess how well it serves the needs of society. LÄS MER

4. 3. Human Rights Perspectives in Insolvency

   Magister-uppsats, Malmö högskola/Fakulteten för kultur och samhälle (KS)

   Författare :Danilo Ventajar; [2010]
   Nyckelord :Human Rights; Insolvency Law; Bankruptcy; Stakeholder Theory; Corporate Responsibility; Governance; Financial Rehabilitation and Insolvency Act; Philippines;

   Sammanfattning : What human rights or fundamental rights of stakeholders do insolvency norms and laws affect? Will a human rights perspective help in striking a balance between the affected stakeholders? These are the primary questions addressed in this thesis. The idea that human rights values are relevant to he theoretical discussion about insolvency policy is relatively novel. LÄS MER