Search for dissertations about: "law of equity"

Showing result 1 - 5 of 19 swedish dissertations containing the words law of equity.

  2. 1. 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

  4. 2. The Common Good in Common Goods - The Decommodification of Fundamental Resources through Law

    Author : Saki Bailey; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; commons; common goods; shareable goods; legal theory; social theory; socio-legal theory; property theory; critical legal theory; critical approaches to law; post-capitalist approaches to law; post-marxist approaches to law; post-liberal approaches to law; legal foundations of the market; embedding the market; strategic decommodification; decommodification; democratization of the economy; equitable access to resources; social property relations; housing policy; housing law; third-sector housing; shared limited equity; community land trusts; housing cooperatives; baugruppen; bostadsrätt; resource specific analysis; economic analysis of resources; neoliberalism.;

    Abstract : This dissertation is divided into three parts. Part I analyzes the Commons as a post-capitalist strategy accomplished through law by developing an alternative social theory of the market as a social institution. READ MORE

  5. 3. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law

    Author : Autilia Arfwidsson; Martin Berglund; Claes Norberg; Jesper Johansson; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; hybrid mismatch; linking rules; hybrid mismatches; hybrid mismatch rules; taxation; international taxation; tax treaty; OECD MTC; BEPS; EU law; ATAD; Finansrätt; Fiscal Law;

    Abstract : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. READ MORE

  6. 4. Indirect Exploitation of Intellectual Property Rights By Corporations and Investors: IP Privateering & Modern Letters of Marque & Reprisal

    Author : Thomas Ewing; Chalmers tekniska högskola; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; equity; non-practicing entity NPE ; innovation system; unclean hands; indirect exploitation; Intellectual property IP ; patent troll; patent misuse; privateer; intellectual property right IPR ; patent; operating company; tortious interference; corporate formalism; antitrust; investor; competition;

    Abstract : Competitive pressures and rent-seeking behaviors have motivated companies and investors to develop indirect techniques for beneficially exploiting third-party intellectual property rights (IPRs) that qualitatively depart from the slate of direct exploitation tools whose usage has been honed during the past 30 years of the pro-patent era. Companies have increasingly realized that they do not need to create IPRs themselves to exploit them beneficially, which has been the conventional usage pattern. READ MORE

  7. 5. Exploring Paths of Justice in the Digital Healthcare : A Socio-Legal Study of Swedish Online Doctors

    Author : Peter Bergwall; Rättssociologiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; rättssociologi; ehealth; critical realism; distributive justice; ethical principles in healthcare; free choice; healthcare demands; healthcare law and ethics; healthcare need; Kry; latent variables; mHealth; Alan Norrie; online doctors; online survey; PLS path modelling; PLS-SEM; privacy calculus; procedural justice; retail health; SmartPLS; sociology of law; Swedish healthcare; telehealth; quasi-market;

    Abstract : Online doctor services, healthcare provided via smartphone apps, have gone from being peripheral to seriously challenging the conventional Swedish way of providing healthcare services. The accessibility of online doctors is unsurpassed but all patient groups have not gotten better access to healthcare thanks to online doctors. READ MORE