Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in European Law
The Main Characteristics Of State's Jurisdiction To Tax In International Dimension, Alfred Nizamiev
The Main Characteristics Of State's Jurisdiction To Tax In International Dimension, Alfred Nizamiev
LLM Theses and Essays
This thesis analyzes the general characteristics of a state’s fiscal jurisdiction and how they influence the process of interaction with other national tax jurisdictions. The paper figures out essential internal substance of fiscal jurisdiction and its reflection on the necessity of interstate fiscal cooperation. After considering this substance the thesis goes on to explore the limits beyond which national jurisdictions cannot go in collection of taxes. Absence of common bases of these limits leads to conflicts between national jurisdictions and calls for close international fiscal cooperation. The thesis argues that the process of cooperation becomes more evident. In summary the …
Mergers And Acquisitions In Europe: Analysis Of Ec Competition Regulations, Youngjun Lee
Mergers And Acquisitions In Europe: Analysis Of Ec Competition Regulations, Youngjun Lee
LLM Theses and Essays
This paper analyzes three competition regulations in the European Community—article 85 and 86 of the EC Treaty and the EC Merger Regulation. Specifically, article 85 focuses on the market structure and article 86 focuses on the market dominance. The paper explores the Merger Regulation, its objectives and its scope. The amendment to the Merger Regulation extending its scope to include smaller-scale mergers and cooperative joint ventures is explained. The paper concludes with the extraterritoriality of the EC competition regulations.