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Visar resultat 1 - 5 av 12 avhandlingar som matchar ovanstående sökkriterier.
1. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce
Sammanfattning : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. LÄS MER
2. Constitutionalism in Estonia, Latvia and Lithuania : A Study in Comparative Constitutional Law
Sammanfattning : This thesis deals with the present constitutions of Estonia (1992), Latvia (1922) and Lithuania (1992). Their content and implementation by judicial means are examined and compared with each other. The choice of constitution - a new or an old - is also discussed. LÄS MER
3. Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund- and the Meuse-Rhine regions
Sammanfattning : “Crossing a Border“- A Comparative Tax Law Study on Consequences of Cross-Border Working in the Öresund- and the Meuse-Rhine Regions is a doctoral thesis on tax law and social security law focused on cross-border commuting in the two cross-border regions of the Öresund and Meuse-Rhine. Two mayor aims are addressed: (1) To analyse the problems associated with cross-border working in the Öresund region caused by the legal divergence between Swedish and Danish tax law. LÄS MER
4. Nation States and Minority Rights : A Constitutional Law Analysis
Sammanfattning : There are approximately fifteen thousand cultures in the world, five thousand ethnic communities, and over six hundred living language groups. There are, however, only approximately 192 nation states. LÄS MER
5. Themis v. Xiezhi: Assessing Judicial Independence in the People's Republic of China under International Human Rights Law
Sammanfattning : The first of three parts in this study elaborates on international human rights law and drawing on the most essential international instruments and jurisprudence, the criteria constituting judicial independence are distilled as a framework for assessment. The point of departure is that judicial independence is a necessary guarantee for the enjoyment of human rights rather than a privilege of judges. LÄS MER