Search for dissertations about: "Treaty abuse"
Found 2 swedish dissertations containing the words Treaty abuse.
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1. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention
Abstract : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. READ MORE
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2. Dawn Raids under Challenge : A Study of the European Commission’s Dawn Raid Practices in Competition Cases from a Fundamental Rights Perspective
Abstract : This doctoral dissertation examines the European Commission’s dawn raid practices in competition cases from a fundamental rights perspective. In recent years the Commission has adopted a new and more aggressive enforcement policy, which reflects the widespread understanding that cartels and abuse of market power are harmful to the economy and should be punished. READ MORE