Sökning: "autonomous treaty meaning"

Hittade 4 uppsatser innehållade orden autonomous treaty meaning.

  1. 1. Regionala organisationers autonoma våldsanvändning för humanitära syften : auktorisation och humanitär intervention under FN-stadgans artikel 53(1) – en studie i ljuset av ECOWAS och NATO:s interventioner i Liberia, Sierra Leone respektive Kosovo

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen

    Författare :Erling Joelsson Warrenstein; [2018]
    Nyckelord :;

    Sammanfattning : The use of force by regional organizations is regulated through Article 53(1) of the UN Charter. The article stipulates a requirement of authorization from the Security Council. LÄS MER

  3. 2. Beneficial Ownership - a concept in identity crisis

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

    Författare :Fredrik Hagmann; [2017]
    Nyckelord :tax law; skatterätt; international tax law; internationell skatterätt; tax treaty law; skatteavtalsrätt; beneficial owner; beneficial ownership; OECD; dividend; utdelning; interest; ränta; royalty; model treaty; modellavtalet; Law and Political Science;

    Sammanfattning : The aim of this thesis is to analyze and determine the meaning of the term “Beneficial Owner”, in the model treaty of the OECD and therefore its meaning in bilateral negotiated treaties based on the model treaty. The term’s legacy and application is presented. LÄS MER

  4. 3. Per Aspera Ad Astra: Towards the International Fiscal Meaning of the Concept 'Beneficial Owner'

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Anna Vitko; [2011]
    Nyckelord :autonomous treaty meaning; domestic law meaning; discussion draft of 29 April 2011; beneficial owner; judicial interpretation of the concept beneficial owner ; Law and Political Science;

    Sammanfattning : The term ‘beneficial owner’ was first internationally introduced by the OECD in the Model Convention in 1977 and since that time it serves as one of the anti-abuse rules directly provided for in double tax treaties. The concept is critical for determining the eligibility of a person for the tax treaty benefits and for the allocation of taxing rights between two contracting states with regard to dividends, interest or royalties income. LÄS MER

  5. 4. Associated Enterprises : What is the meaning of “participation in control”?

    Magister-uppsats, IHH, Rättsvetenskap

    Författare :Isabel Carendi; Maria Lilliestierna; [2006]
    Nyckelord :International tax law; transfer pricing; the arm’s length principle; associated enterprises; Internationell skatterätt; internprissättning; armlängdsprincipen; relaterade bolag;

    Sammanfattning : När relaterade bolag belägna i olika länder säljer varor och tjänster sinsemellan kan det av olika anledningar ske till ett pris som avviker från det marknadsmässiga. Det kan bero på skatteplanering, men också på diverse andra omständigheter. LÄS MER