Sökning: "EU law"
Visar resultat 1 - 5 av 3153 uppsatser innehållade orden EU law.
1. Proportionality in methodology? Identifying a methodological framework to provide acceptance and legitimacy for the CJEU
Magister-uppsats, Göteborgs universitet/Juridiska institutionenSammanfattning : The Court of Justice of the European Union (CJEU) performs to different audiences in the pluralistic EU legal context. These different audiences demand methodological soundness in the Court’s performance. From their perspective, the judgments of the Court must appear coherent and justified. LÄS MER
2. Korrigering av gränsöverskridande transaktioner - Om korrigeringsregelns restriktiva inverkan på etableringsfriheten
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Among other rules, the income tax law statues the correction rule. The correction rule is an implementation of the arm’s length principle prescribed by the OECD transfer pricing guidelines. LÄS MER
3. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU
Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionenSammanfattning : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. LÄS MER
4. A Liberal Peace? The Dayton Agreement and Democratization in Bosnia and Herzegovina 25 years later
Kandidat-uppsats, Linnéuniversitetet/Institutionen för samhällsstudier (SS)Sammanfattning : Over time, hundreds of peace agreements have been signed in different parts of the world. Most of those peace agreements have not brought sustainable peace. Studies show that only 50% of the peace agreements survive for 5 years. LÄS MER
5. Hybrida missmatchningar i ATAD 2 och dess implementering i svensk rätt - Förenligt med etableringsfriheten?
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : In an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. LÄS MER
