Sökning: "Merger Control legislation in the US and EU"

Hittade 2 uppsatser innehållade orden Merger Control legislation in the US and EU.

1. 1. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Aleksei Shcherbakov; [2020]
   Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

   Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER

3. 2. Failing firm doctrine an exemption not a rule in Merger Control legislation

   Master-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Mostafa Fahim; [2012]
   Nyckelord :Failing firm doctrine; FFD; Merger Control; Merger Control legislation in the US and EU; Failing firn defense during the financial crisis; Eventual renewal of faling firm defense.; Law and Political Science;

   Sammanfattning : The failing firm doctrine (FFD) has been firstly enounced 1921 in case International Shoe Co v FTC. The key case in EU is Kali where the Commission has discussed the concept of FFD in depth. The Commission has established that FFD is not the rule but the exception from the rule that horizontal mergers are harmful for the competition. LÄS MER