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Visar resultat 1 - 5 av 226 uppsatser som matchar ovanstående sökkriterier.

1. 1. Open Innovation or Anti-Competitive Abuse? A Case-Study on the Tesla Patent Pledge under European Union Competition Law

   Magister-uppsats, Göteborgs universitet/Juridiska institutionen

   Författare :Lukas Wenger; [2023-08-11]
   Nyckelord :;

   Sammanfattning : Patent Pledges can be defined as “voluntary commitments by patent holders to limit enforcement of their patents, made to the public or large segments of specific markets”. In terms of IP strategy, it is a relatively new strategy, only having a history of 20 or so years. LÄS MER

3. 2. A Holistic Perspective on Transfer Pricing : A Qualitative Single-Case Study of an International Organization

   Magister-uppsats, Jönköping University/Internationella Handelshögskolan

   Författare :Emil Mattisson; Carl Melin; [2023]
   Nyckelord :case study; institutional theory; internal transactions; transfer pricing; stakeholder theory;

   Sammanfattning : Background: A majority of world trade takes place within rather than between organizations. When transactions take place within an organization and external market forces are absent, internal prices must be developed. The pricing of these internal transactions gives rise to the topic of transfer pricing. LÄS MER

4. 3. The Brazilian Adoption of the Arm's Length Principle : Considerations and its Impact on the Country's Fiscal Sovereignty in Cross-border Commodities Transactions

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Alexandre Magno Ramos Paiva; [2023]
   Nyckelord :Arm’s Length Principle; Practicability Principle; Transfer Pricing; Fiscal Sovereignty; Commodities.;

   Sammanfattning : The thesis critically examines the Brazilian adoption of arm's length principle and assesses its impact on the country's fiscal sovereignty in cross-border commodities transactions. The arm's length principle is regarded as an useful tool for preventing tax avoidance and ensuring tax neutrality. LÄS MER

5. 4. Commercialization of a Niche Sustainable Microwave AI Technology Innovation : A case study in Percy Roc AB

   Master-uppsats, Uppsala universitet/Industriell teknik

   Författare :Aynaz Mirzazada; Jerry Faisal; [2023]
   Nyckelord :Energy Costs; Industrial Heating; Microwave AI Heating Technology; Commercialization of Niche Technological Innovations; Sustainable Heating Technologies;

   Sammanfattning : Nowadays, increasing energy costs create challenges for societies. In industries such as manufacturing, energy is one of the basic needs for development, automation, and modernization. The increase in energy costs affects economic growth, especially, in the manufacturing industry which depends on the energy consumption to run their facilities. LÄS MER

7. 5. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Wihan Esterhuizen; [2023]
   Nyckelord :Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

   Sammanfattning : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. LÄS MER