Advanced search

Showing result 1 - 5 of 9 swedish dissertations matching the above criteria.

2. 1. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden

   Author : David Kleist; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; double taxation; double tax treaty; capital export neutrality; CEN; CIN; capital import neutrality; exemption; exemption with progression; modified exemption; limitation of the tax rate; credit; full credit; ordinary credit; tax sparing credit; foreign tax credit limitation; maximum deduction; interpretation of double tax treaties; model tax convention on income and on capital; the OECD Model; the Commentaries of the OECD Model; subject identity; timing mismatch; attribution of income; allocation of expense; RÅ 1996 ref. 84; RÅ 2008 ref. 24; RÅ 2010 ref. 112; dubbelbeskattning; dubbelbeskattningsavtal; skatteavtal; kapitalexportneutralitet; kapitalimportneutralitet; alternativ exempt; OECD:s modellavtal;

   Abstract : Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. READ MORE

4. 2. International Law and the Rescue of Refugees at Sea

   Author : Martin Ratcovich; Said Mahmoudi; Marie Jacobsson; Natalie Klein; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law of the sea; maritime law; refugee law; human rights; migration; asylum; law enforcement; smuggling; refugees; migrants; boat people; rescue; non-refoulement; legal theory; interpretation of treaties; systemic integration; Public International Law; folkrätt;

   Abstract : International law provides a duty to rescue everyone in distress at sea. Rescue at sea often entails recovering survivors and bringing them on board ships or other rescue units. While their subsequent delivery and disembarkation may not always be controversial, they frequently are if those assisted are refugees and migrants. READ MORE

5. 3. Who is afraid of SGEI? : services of general economic interest in EU law with a case study on social services in Swedish systems of choice

   Author : Caroline Wehlander; Tom Madell; Ulla Neergaard; Johan Van de Gronden; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; services of general economic interest; social services; Swedish law; europarätt; european law;

   Abstract : For a long time confined to Article 106(2) TFEU, a provision allowing to justify regulatory measures derogating from Treaty rules by invoking their necessity in order to enable undertakings entrusted with services of general economic interest (SGEIs) to fulfil their special tasks, SGEI has become a constitutional concept of EU law. In the post-Lisbon EU Treaties it is subject to new provisions, in particular Article 14 TFEU and the Protocol on services on general interest. READ MORE

6. 4. The Use of “non-ICSID” Arbitration Rules in Investment Treaty Disputes : Domestic Courts, Commercial Arbitration Institutions and Arbitral Tribunal Jurisdiction

   Author : Joel Dahlquist Cullborg; Kaj Hobér; Iain Cameron; Freya Baetens; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International investment law; international arbitration; investment treaties; BIT; ICSID; UNCITRAL; jurisdiction; treaty interpretation; emergency arbitration; Iran-United States Claims Tribunal; Public International Law; Folkrätt;

   Abstract : This book studies how domestic courts and commercial arbitration institutions impact the scope of arbitral tribunal jurisdiction in investment treaty disputes. Arbitration clauses in investment treaties often provide investors with a choice between ICSID arbitration and rules originally drafted for commercial arbitration. READ MORE

7. 5. Bioprospecting and deep-sea genetic resources in a fragmenting international law

   Author : Niels Krabbe; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; public international law; law of the sea; international environmental law; WTO law; bioprospecting; biotechnology; genetic resources; deep-sea; biological diversity; areas beyond national jurisdiction; fragmentation; treaty interpretation; norm conflict; regimes; commons; conflict clauses;

   Abstract : This thesis investigates if public international law manages to function as a coherent system in the case of deep-sea bioprospecting, where rules in three regimes provide seemingly inconsistent obligations for states. Based on an investigation of the development of bioprospecting and patenting of deep-sea genetic resources, the study explores how rules in the United Nations Convention on the Law of the Sea (UNCLOS), the Convention on Biological Diversity (CBD) and the World Trade Organization Agreement on Trade-Related Aspects of Intellectual Property Rights (WTO TRIPS) apply to such activities. READ MORE