Sökning: "Intangible Property"

Visar resultat 11 - 15 av 40 uppsatser innehållade orden Intangible Property.

  1. 11. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :James Summers; [2018]
    Nyckelord :tax; law; international tax law; intangible; tangible; property; income; definition; territorial tax system; worldwide tax system; OECD; WTO; United States; TCJA;

    Sammanfattning : The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word.  While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. LÄS MER

  3. 12. Licensavtal med skiljeklausul - en civilprocessuell studie av skärningspunkten mellan den utomobligatoriska, till viss del offentligrättsliga, immaterialrätten och det inomobligatoriska licensavtalet

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

    Författare :Gabriella Varga; [2018]
    Nyckelord :immaterialrätt; intellectual property law; civilprocessrätt; procedural law; skiljedomsrätt; licensavtal; skiljeklausul; Law and Political Science;

    Sammanfattning : The practice of licensing intellectual property enables greater exploitation and commercialization of intangible assets. Arbitration clauses are frequently incorporated into license agreements. LÄS MER

  4. 13. Rental affordability solutions for startups and SMEs

    Master-uppsats, KTH/Fastigheter och byggande

    Författare :Evelina Nilsson; Johanna Mähler; [2017]
    Nyckelord :Affordability; Index; Startups; SMEs; office;

    Sammanfattning : This is the first study within the area of rental affordability. It is an important issue to address since many startups and SMEs are struggling with finding suitable workspace in Stockholm. This study contributes to a better understanding of different aspects of affordability. LÄS MER

  5. 14. IPR - the intangible asset that confuses the European Union

    Magister-uppsats, Lunds universitet/Juridiska institutionen

    Författare :Sahar Torabi; [2017]
    Nyckelord :IPR; Intellectual Property Rights; Competition law; Dominance; Abuse; Abusive practise; Article 102 TFEU; Magill; Oscar Bronner; IMS Health; Microsoft; Guidance on the Commission s Enforcement Priorities in Applying Article 82; Law and Political Science;

    Sammanfattning : This thesis will be concerned with one of the main concerns and highly discussed topics in the relationship between Article 102 TFEU and Intellectual Property Rights. Predominately, it will focus on the enforcement of IPR(s) as an abusive practise of dominance and whether a dominant undertaking has the ability to protect its IPR by refusing to licence its IPR to a third party. LÄS MER

  7. 15. BEPS Action 8 : Finns förutsättningar för att de angivna målen uppfylls?

    Master-uppsats, Högskolan i Jönköping/IHH, Redovisning och Rättsvetenskap

    Författare :Erik Dohlmar; Eric Giner; [2015]
    Nyckelord :International tax law; Transfer pricing; OECD; BEPS; Action 8; in-tangibles; intellectual property rights; tax avoidance; Internationell skatterätt; internprissättning; OECD; BEPS; Action 8; immateriella tillgångar; vinstförflyttningar; skatteplanering;

    Sammanfattning : BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. LÄS MER