Browsing Ph.D. theses (LA/JUR) by Title
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En skatteretlig analyse af SEL §§ 11, 11B og 11CTell, Michael (Frederiksberg, 2012)[More information][Less information]
Abstract: Emnet for denne afhandling er rentefradragsbegrænsningsreglerne i selskabsskattelovens §§ 11, 11B og 11C. Selskabets valg af finansiering består grundlæggende af et valg mellem egenkapital og fremmedkapital (gæld). Valget herimellem påvirker indkomstopgørelsen forskelligt. Ved gældsfinansiering flyttes beskatningen fra selskabsniveau til investorniveau, hvorved selskabsbeskatningen kontra investorbeskatningen er afgørende for de skattemæssige incitamenter ved valget mellem egen- og fremmedkapital. En lavere beskatning af investor, eksempelvis ved en ikke-hjemmehørende investor, skaber incitament til en højere gældsandel på selskabsniveau, hvorved at indkomst flyttes til beskatning udenfor Danmark.1251 Rentefradragsbegrænsningsreglerne i SEL §§ 11, 11B og 11C skal hindre en sådan udflytning af skattetilsvar i specifikke situationer. URI: http://hdl.handle.net/10398/8427 Files in this item: 1
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A Legal and Theoretical Exploration of How to Regulate Unoriginal Database Contents and Possible Suggestions for ReformHerr, Robin Elizabeth (København, 2008)[More information][Less information]
Abstract: Controversial from its inception, the European Database Directive protects unoriginal contents in contrast to the United States where there is no statutory protection. Despite this extra incentive, empirical evidence seems to indicate that database production in the European Community remains largely unchanged while that in the United States is increasing, at least in the short term. Dissatisfaction with the Directive has sparked efforts to revise database protection policy, including by the European Commission. In order to determine the best method of regulation, three factors are explored in this Ph.D. thesis: the nature of the database industry, regulatory theories emanating from economic analysis of the law and the evidence offered by the US and EC protection regimes. A major insight that emerges is that the productive potential of secondary producers, what the author terms re-users, is being undervalued in Europe. A greater emphasis on access could harness their economic potential. However, this conclusion comes with a twist based upon the American experience. A reduction in statutory protection could result in a switch to production models that emphasize access. But it could also result in models that reduce access even more than at present. In order to ensure a productive future, rigorous monitoring and regulatory adjustment is in order. URI: http://hdl.handle.net/10398/7716 Files in this item: 1
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Viken, Monica (Frederiksberg, 2011)[More information][Less information]
Abstract: The focus of this thesis is an analysis of the legal aspects and use of surveys in trademark and marketing practice litigation in Norway. I examine the legal relevance of surveys and analyse how they are considered as evidence by the courts and administrative bodies. Human behaviour can be defined within a legal context by interpreting legal sources and also by developing a survey based on the market place. In this thesis, I compare the use of survey findings as evidence of human perceptions in the context of the average consumer who represents the opinion of the relevant group. If the factual public opinion of the respective group of addressees is taken into consideration, the rules are interpreted with a basis in the market place (reality), and not within a formal legal framework (abstraction)... URI: http://hdl.handle.net/10398/8367 Files in this item: 2
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