Sökning: "freedoms in eu"
Visar resultat 1 - 5 av 156 uppsatser innehållade orden freedoms in eu.
1. Will article 17 of the Directive on Copyright in the Digital Single Market alter the fair balance between copyright and the freedom of expression and information?
Magister-uppsats, Göteborgs universitet/Juridiska institutionenSammanfattning : In 2019 the controversial article 17 of the Directive (2019/790) on Copyright in the Digital Single Market was passed in the EU Parliament. The article sparked some of the biggest protests against an EU legislative reform ever. LÄS MER
2. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER
3. The Mediterranean Sea as a Site of Enforced Disappearances? - International Responsibility of European States in the Context of Migration
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : This thesis explores the question of whether European States, with a specific emphasis on European Union (EU) Member States, can be held responsible for the enforced disappearance of migrants in the Mediterranean Sea under the European Convention on Human Rights (ECHR). Following the migration crisis of 2015, EU policy and measures on migration revealed a strong focus on protecting the external border of the EU, rather than prioritizing the lives of migrants. LÄS MER
4. Skatteflykt och källskatt på gränsöverskridande utdelningar
Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionenSammanfattning : Since 2015, the tax avoidance rule in the Amending Directive 2015/121 imposes minimum requirements on the EU member states to take measures to prevent abuse of the withholding tax exemption granted under the Parent-Subsidiary Directive 2011/96/EU. The applicable Swedish abuse rule in section 4(3) of the Swedish Withholding Tax Act, according to which the Amending Directive in this respect has been implemented, has been criticised for not meeting the minimum requirements of the directive. LÄS MER
5. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. LÄS MER
