Sökning: "cross-border recognition"

Visar resultat 1 - 5 av 6 avhandlingar innehållade orden cross-border recognition.

  1. 1. Cross-Border Recognition of Formalized Same-Sex Relationships in Europe : The Role of Ordre Public in the Baltic States and Poland

    Författare :Laima Vaige; Maarit Jänterä-Jareborg; Mosa Sayed; Máire Ní Shuilleabháin; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Private international law; cross-border recognition; same-sex relationships; the Baltic States; Poland; human rights; EU private international law; ordre public; Private International Law; Internationell privaträtt;

    Sammanfattning : Same-sex relationships have successively qualified for formalization through marriage or registered partnership in many European countries, although some countries in Europe still refuse to give them any form of recognition or only allow very limited effects. The irregular speed of development in domestic family laws in European States results in “limping family” relations, that is, family relations that are recognized as creating a formal family civil status in many European States but not in all of them. LÄS MER

  3. 2. Internationell beskattning av pensionsförsäkringar : – det svenska skattesystemet i gränsöverskridande situationer

    Författare :Nina Ewalds; Christer Silfverberg; Roger Persson Österman; Edward Andersson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; international taxation of pension insurance; fiscal coherence; yield tax; mutual recognition; internationell beskattning av pensionsförsäkringar i Sverige och Finland; skattesystemets inre sammanhang; avkastningsskatt; kvalitativa villkor; Financial law; Finansrätt; Financial Law; finansrätt;

    Sammanfattning : The question at hand throughout this thesis is how the Swedish system for taxation of pension insurances – in both individual and occupational private pension schemes – interacts with other tax systems in an international context. This question includes several aspects. LÄS MER

  4. 3. A demand-side perspective on venture capital financing

    Författare :Sarah Glücksman; Chalmers tekniska högskola; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Venture capital; post-exit development; thin markets; entrepreneurial perspective; demand-side perspective; cross-border investments; information asymmetry;

    Sammanfattning : Entrepreneurial high growth firms are recognized as having a disproportionate impact on economic development and job creation. It is further recognized that many of these firms need access to venture capital if the high-growth potential is to be realized. LÄS MER

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

    Författare :Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Jönköping University; []
    Nyckelord :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;

    Sammanfattning : 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. LÄS MER

  7. 5. Refugee Entrepreneurship : Towards a Nuanced Understanding of the Phenomenon

    Författare :Solomon Akele Abebe; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Refugee entrepreneurship; Entrepreneurial Beliefs; Forced migration; Hard-to-reach populations; Refugee crisis; Refugees; Refugee integration; Refugee policy; Sweden; Austria;

    Sammanfattning : Forced cross-border migration and entrepreneurship have persisted as perennial themes throughout the annals of human history. However, the recent ‘refugee crisis’ has sparked a resurgence of interest in their interplay under the rubric of ‘refugee entrepreneurship’. LÄS MER