Reality and Illusion in EU Data Transfer Regulation Post Schrems
In: 18 German Law Journal 881 (2017)
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In: 18 German Law Journal 881 (2017)
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In: Curentul Juridic – Juridical Current, 2017, Vol. 70, No. 3
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In: M. Saul, A. Follesdal, and G. Ulfstein (eds.) The International Human Rights Judiciary and National Parliaments: Europe and Beyond (Cambridge University Press, 2017)
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In: 8(3) Journal of Intellectual Property, Information Technology and E-Commerce Law (JIPITEC) 212 (2017)
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Intellectual property law is territorial in nature. That is why intellectual property assets have always been favorites among international tax planners. Rapid appreciation, even faster transfer times, and a somewhat vague standard for appraisal and valuation make for an interesting field of play. Transfer the assets to a low tax jurisdiction before the appreciation begins, and you find yourself with a large income stream that is taxed at a low rate. Miss the beat, and you have a large tax hit. For these reasons, many nations have followed the lead of Ireland in providing for so-called "patent box" schemes. These tax incentives provide lower tax rates for corporations who agree to develop intellectual property in the host country. With global IP royalties over $300 billion in 2014, a tax savings of a few percentage points quickly adds up. But patents are not the only IP assets that can be developed and licensed. Recently, the Dutch government realized this and expanded their "patent box" regime and renamed it the "innovation box." While most of the world has focused on the interesting planning and development opportunities afforded patents and so-called "high-tech startups," this Article will discuss the opportunities afforded by the lowerhanging fruit of copyrights and copyright royalties. This Article suggests that copyrights are a lower-hanging fruit, and that by providing incentives for copyright development, developing nations will spend less and reap more benefit. Part I will discuss a short history of the patent box. Part II will ask why a copyright box might be preferable. Parts III and IV will discuss criticisms of box schemes, and then look at the OECD's BEPS project in more detail. Part V will examine what issues will govern the design and implementation of a copyright box.
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In: Historie – Otázky – Problémy (History, Issues, Problems), 2016, 8, 2, 103-117
The paper analyses public opinion on the Russo-Ukrainian conflict in Germany and Poland in the context of the EU policy responses to it, utilising the concept of "strategic culture". Seeing Russia as a military threat and attributing the main blame for the conflict to it makes people in both countries more likely to support Ukraine. However, it does not explain all the differences between the supporters and opponents of aiding Ukraine.
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In the last years, some Standard-Setting Organizations ("SSOs") active in wireless communications have experimented new pricing principles for standard essential patents ("SEPs"). One of those experiments is the "SSPPU" rule. Under SSPPU, the licensing rates paid to owners of SEPs for the use of their technology shall reflect the "value that the functionality of the claimed invention or inventive feature…contributes to the value of the relevant functionality of the smallest saleable Compliant Implementation that practices the Essential Patent Claim". This paper reviews the SSPPU experiment through the lenses of the Coase theorem. It finds that SSPPU interferes with the efficient operation of the price system, and is likely to reduce investment in socially beneficial activities, including in General Purpose Technologies ("GPTs") which are key drivers of economic growth.
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Der seit vielen Jahren zu beobachtende Trend abnehmender nominaler und realer Zinssätze in den wichtigsten Industrieländern ist im Euroraum und in Deutschland zuletzt in ein historisch beispielloses Umfeld niedrigster und negativer Zinsen gemündet. Eher als auf eine vermeintliche "Sparschwemme" sind die niedrigen Zinsen dabei auch darauf zurückzuführen, dass die Folgen der Finanz- und Wirtschaftskrise ab 2008 noch immer nicht überwunden sind. Doch auch die Geldpolitik der Europäischen Zentralbank (EZB) hat einen erheblichen Einfluss auf das nominale und reale Zinsniveau. Gleichzeitig erweist sie sich als zunehmend machtlos oder sogar kontraproduktiv bei der Überwindung der aktuellen Wirtschaftsschwäche. Das gegenwärtige Niedrigstzinsniveau setzt Sparkassen und andere Finanzdienstleister in Deutschland einem erheblichen Anpassungsdruck aus. Noch schwerer wiegt aber, dass ein anhaltendes Niedrigstzinsumfeld auch das Finanzsystem insgesamt nachhaltig beschädigt. Anstelle der traditionellen deutschen Sparkultur und des Vorsorgegedankens, wie er seit über 200 Jahren etwa durch die Sparkassen vertreten wird, droht eine Situation ähnlich der in Japan. ; For many years, in most industrial countries, there has been a trend of declining nominal and real interest rates. Still, the current environment of extremely low or even negative rates prevailing in the Euro area and in Germany is an exceptional situation without historical precedent. The current interest rate levels can to some extent be explained by the current macroeconomic environment in the aftermath of the financial and economic crisis of 2008, even if an alleged "savings glut" is not a conclusive explanation in itself. Still, the ECBs monetary policy has a strong impact on nominal and real interest rate levels, too. At the same time, it proves increasingly powerless or even counterproductive with respect to overcoming the current economic weakness in the Euro area. The current environment of extremely low interest rate levels puts an enormous pressure on Sparkassen and other providers of financial services in Germany. Still more serious, a lasting environment of close-to-zero interest rates will have profound negative consequences for the financial system as a whole. Instead of the traditional German values of precaution, provision and savings—the Sparkultur, which has for more than 200 years been propagated by the Sparkassen—Germany and the Euro area might end up in a macroeconomic situation similar to that currently prevailing in Japan.
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Previous work has documented a greater sensitivity of long-term government bond yields to fundamentals in Euro area stress countries during the euro crisis, but we know little about the driver(s) of regime-switches. Our estimates based on a panel smooth threshold regression model quantify and explain them: 1) investors have penalized a deterioration of fundamentals more strongly from 2010 to 2012; 2) a key indicator of regime switch is the premium of the financial credit default swap index: the higher the bank credit risk, the higher the extra premium on fundamentals; 3) after ECB President Draghi's speech in July 2012, it took one year to restore the non-crisis regime and suppress the extra premium.
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Individuals, communities, and societies ascribe a diverse array of values to landscapes. These values are shaped by the aesthetic, cultural, and recreational benefits and services provided by those landscapes. However, across the globe, processes such as urbanization, agricultural intensification, and abandonment are threatening landscape integrity, altering the personally meaningful connections people have toward specific places. Existing methods used to study landscape values, such as social surveys, are poorly suited to capture dynamic landscape-scale processes across large geographic extents. Social media data, by comparison, can be used to indirectly measure and identify valuable features of landscapes at a regional, continental, and perhaps even worldwide scale. We evaluate the usefulness of different social media platforms—Panoramio, Flickr, and Instagram—and quantify landscape values at a continental scale. We find Panoramio, Flickr, and Instagram data can be used to quantify landscape values, with features of Instagram being especially suitable due to its relatively large population of users and its functional ability of allowing users to attach personally meaningful comments and hashtags to their uploaded images. Although Panoramio, Flickr, and Instagram have different user profiles, our analysis revealed similar patterns of landscape values across Europe across the three platforms. We also found variables describing accessibility, population density, income, mountainous terrain, or proximity to water explained a significant portion of observed variation across data from the different platforms. Social media data can be used to extend our understanding of how and where individuals ascribe value to landscapes across diverse social, political, and ecological boundaries.
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In: Erasmus Law Review, Band 8, Heft 3
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The topic relevance is justified by the mankind intention to protecting and reviving a native language as a process of saving a self-identity and an authentic culture, the modern tendencies on reducing globalization risks regarding the regional and minor languages, search for new effective ways to facilitate and develop them in the modern world. The paper deals with the modern language and education policy of Wales regarding the Welsh language with further adoption of the best practice. The basic methods of the current research are the contrastive analysis of the statutory acts of the government of Wales regarding the results achieved that allow bringing to light the main tendencies and evidences of Welsh in the education sphere of Wales, methods of analysis, synthesis, and systematization. The synthesis of the analysis results shows the trends and handicaps in the implementation process and facilitating the Welsh functional potential in the education system. The statistics analysis of
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Рассматриваются законодательное и административное регулирование деятельности периодических изданий, взаимоотношения органов власти и печатных СМИ, выделяются основные проблемы, существующие в области печатных СМИ, и пути их решения. ; The article deals with the legislative and administrative regulation of print media activities, describes relationship between the government and print media and also indicates major challenges and their solutions within the period under consideration based on the materials of Arkhangelsk and Vologda Oblasts. While studying this topic, the author analyzed and summarized laws and regulations of the central and local authorities (more than 30 documents). The article presents the content and peculiarities of mass media laws in 1990 and 1991. After analyzing the Soviet mass media law of 1990, the author made a conclusion that the law contained some democratic ideas, such as the prohibition of censorship and of state monopoly on publishing activities, the journalists' right to receive information, freedom of creation, etc. The main disadvantage of the document was that it did not protect mass media against the government intervention. The article also examines legal documents from the period of the State Committee on the State of Emergency published by the central and regional authorities. The decrees and orders clearly demonstrate the fight for power where both parties actively involved print media. The author analyzed the impact of the Russian Mass Media Law dated December 27, 1991 on the performance of print media and concluded that the Law did not create proper economic conditions for further development of the printed press. As a result, both central and regional print media companies happened to be in a very difficult financial situation hoping for assistance, mainly from the government. For the period from 1992 to 1993, the central authorities passed more than 20 legal acts on economic support and protection of mass media. Following the example of the central authorities, regions also started to amend their local legislation. Among the legal documents on the performance of print media passed by the local authorities in Arkhangelsk and Vologda Oblasts in 1992-1993, the author highlights the following: 1) regulations to provide organizational and financial support for local media and journalists; 2) regulations referring to the activities of certain editions, including regulations on registration of print media companies and decisions on accreditation of regional mass media representatives in government authorities: 3) decisions to support a network of regional newspapers. The ways of providing such assistance in regions were different: direct subsidies, allocation of funds to editorial offices, privileged tax regime, arrangement of subscription campaigns. Most legal documents related to the performance of print media in Arkhangelsk and Vologda Oblasts were adopted by local authorities following the decisions of the Government and the Supreme Council of the Russian Federation. A similar situation took place in most regions of Russia, as confirmed by the study of the materials of Belgorod, Voronezh, Kursk, Lipetsk and Tambov Oblasts.
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