Search for dissertations about: "Financial law"

Showing result 1 - 5 of 50 swedish dissertations containing the words Financial law.

2. 1. Child Support Law in California and Sweden : a Comparison Across Welfare State Models

   Author : Elizabeth Stuart Perry; Viola Boström; Pär Hallström; Nick Wikeley; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; child support; family law; comparative law; comparative family law; Scandinavia; welfare state; California family law; Swedish family law; welfare law; financial consequences of divorce; solo parent households; sociology of the family; social democratic welfare state model; liberal welfare state model; child support reform; child support enforcement; child maintenance; United States child support; child support theory; underhåll till barn; underhållsbidrag; underhållsstöd; välfärdsmodeller; Kalifornien; amerikansk familjerätt; familjerätt; family law;

   Abstract : Ensuring just distribution of and adequate funding for children whose parents do not live together is a global legal challenge. It affects many families as well as every legal jurisdiction’s welfare state and family law. READ MORE

4. 2. The Solvency II Capital Requirement for Insurance Groups : On the Tension Between Regulatory Law and Company Law

   Author : Britta Behrendt Jonsson; Jan Kellgren; Herbert Jacobson; Jens Gal; Linköpings universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Solvency II; insurance group; group SCR; solo SCR; own funds; hierarchy of norms; group supervision; Insurance Business Act; consolidation method; limited liability; German company law; Swedish company law; Limited Liability Put Option; Solvens II; försäkringsgrupp; gruppbaserat solvenskapitalkrav; egna medel; normhierarki; grupptillsyn; FRL; konsolideringsmetod; aktieägares ansvarsbegränsning; tysk bolagsrätt; svensk bolagsrätt; svensk associationsrätt; ömsesidiga försäkringsbolag; hybridbolag;

   Abstract : Since 2016, supervision of insurance undertakings in the European Union has been based on the Solvency II legal Since 2016, supervision of insurance undertakings in the European Union has been based on the Solvency II legal framework. Insurance undertakings that are part of an insurance group must be sufficiently capitalized both at company level and at group level. READ MORE

5. 3. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

   Author : Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Jönköping University; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; Financial law; Finansrätt; European law; EU-rätt;

   Abstract : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. READ MORE

6. 4. Legal Aspects of Conflicts of Interest in the Financial Services Sector in the EU and China : The XYZ of Norm-making

   Author : Kelly Chen; Jan Kleineman; Jessika van der Sluijs; Ross Cranston; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; conflicts of interest; investment services; EU financial regulation; MIFID II; Chinese financial regulation; Chinese law; soft law; intressekonflikter; finansiella marknader; EU finansmarknadsreglering; kinesisk finansmarknadsreglering; kinesisk rätt; Private Law; civilrätt;

   Abstract : The dissertation is an analysis of financial services firms’ duty to manage the conflicts of interest that can arise within the scope of the firm-client relationship in the financial services sectors in the EU and China. Three services in particular are used as examples, namely buying and selling shares in companies on behalf of clients, investment advisory, and individual portfolio management in relation to such shares. READ MORE

7. 5. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities

   Author : Oskar Henkow; Institutionen för handelsrätt; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Directive; consumption taxation; indirect taxation; EC law; European Union; banking; financial activities; VAT; Financial services; value added tax; European VAT; Industrial and commercial law; Associationsrätt; handelsrätt;

   Abstract : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. READ MORE