Anti-BEPS Measures in the EU This Master's thesis analyses the directives and legislative initiatives of the European Union aimed at fighting base erosion and profit shifting. The adoption of BEPS Action Plan, which sets out 15 specific recommendations to change national rules and tax treaties to effectively combat tax planning strategies and double taxation worldwide, has also led to significant developments in the European Union hard law. Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market and the Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164, as well as European Commission proposals for Common Consolidated Corporate Tax Base implement measures 2, 3 and 4 of the BEPS Action Plan, as well as, the amendments to the Administrative Cooperation Directive DAC 3, DAC 4 and DAC 6 implement measures 5, 12 and 13 of the BEPS Action Plan.
Anti-BEPS Measures in the EU This Master's thesis analyses the directives and legislative initiatives of the European Union aimed at fighting base erosion and profit shifting. The adoption of BEPS Action Plan, which sets out 15 specific recommendations to change national rules and tax treaties to effectively combat tax planning strategies and double taxation worldwide, has also led to significant developments in the European Union hard law. Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market and the Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164, as well as European Commission proposals for Common Consolidated Corporate Tax Base implement measures 2, 3 and 4 of the BEPS Action Plan, as well as, the amendments to the Administrative Cooperation Directive DAC 3, DAC 4 and DAC 6 implement measures 5, 12 and 13 of the BEPS Action Plan.
Anti-BEPS Measures in the EU This Master's thesis analyses the directives and legislative initiatives of the European Union aimed at fighting base erosion and profit shifting. The adoption of BEPS Action Plan, which sets out 15 specific recommendations to change national rules and tax treaties to effectively combat tax planning strategies and double taxation worldwide, has also led to significant developments in the European Union hard law. Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market and the Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164, as well as European Commission proposals for Common Consolidated Corporate Tax Base implement measures 2, 3 and 4 of the BEPS Action Plan, as well as, the amendments to the Administrative Cooperation Directive DAC 3, DAC 4 and DAC 6 implement measures 5, 12 and 13 of the BEPS Action Plan.
Anti-BEPS Measures in the EU This Master's thesis analyses the directives and legislative initiatives of the European Union aimed at fighting base erosion and profit shifting. The adoption of BEPS Action Plan, which sets out 15 specific recommendations to change national rules and tax treaties to effectively combat tax planning strategies and double taxation worldwide, has also led to significant developments in the European Union hard law. Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market and the Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164, as well as European Commission proposals for Common Consolidated Corporate Tax Base implement measures 2, 3 and 4 of the BEPS Action Plan, as well as, the amendments to the Administrative Cooperation Directive DAC 3, DAC 4 and DAC 6 implement measures 5, 12 and 13 of the BEPS Action Plan.
This paper is analysing what "indirect discrimination" stands for; and if there is a possibility to differentiate the subjects of Labour Law; what are the criteria based on which the differentiated treatment of subjects of Labour Law can be justified; and what is the difference between "differentiation" and "indirect discrimination". By examining Lithuanian and European Union rules of Labour Law, it was aimed to provide the basis for determining indirect gender discrimination prohibition principles; furthermore, lay down assumptions for application of those principles in the field of wages - when concluding, implementing or ending a labour contract. Based on the leading case precedents of European Court of Justice, it has been attempted to clarify the characteristics of indirect discrimination. Attention has been paid to the ways of defending the violated rights of a person, who has experienced an indirect discrimination. This Master's paper has analysed if Lithuanian rules of Labour Law meet the requirements set out by the European Union rules of Labour Law, with regard to the implementation of indirect discrimination prohibition principle; key problems have been identified, and improvements suggested.
This paper is analysing what "indirect discrimination" stands for; and if there is a possibility to differentiate the subjects of Labour Law; what are the criteria based on which the differentiated treatment of subjects of Labour Law can be justified; and what is the difference between "differentiation" and "indirect discrimination". By examining Lithuanian and European Union rules of Labour Law, it was aimed to provide the basis for determining indirect gender discrimination prohibition principles; furthermore, lay down assumptions for application of those principles in the field of wages - when concluding, implementing or ending a labour contract. Based on the leading case precedents of European Court of Justice, it has been attempted to clarify the characteristics of indirect discrimination. Attention has been paid to the ways of defending the violated rights of a person, who has experienced an indirect discrimination. This Master's paper has analysed if Lithuanian rules of Labour Law meet the requirements set out by the European Union rules of Labour Law, with regard to the implementation of indirect discrimination prohibition principle; key problems have been identified, and improvements suggested.
This paper is analysing what "indirect discrimination" stands for; and if there is a possibility to differentiate the subjects of Labour Law; what are the criteria based on which the differentiated treatment of subjects of Labour Law can be justified; and what is the difference between "differentiation" and "indirect discrimination". By examining Lithuanian and European Union rules of Labour Law, it was aimed to provide the basis for determining indirect gender discrimination prohibition principles; furthermore, lay down assumptions for application of those principles in the field of wages - when concluding, implementing or ending a labour contract. Based on the leading case precedents of European Court of Justice, it has been attempted to clarify the characteristics of indirect discrimination. Attention has been paid to the ways of defending the violated rights of a person, who has experienced an indirect discrimination. This Master's paper has analysed if Lithuanian rules of Labour Law meet the requirements set out by the European Union rules of Labour Law, with regard to the implementation of indirect discrimination prohibition principle; key problems have been identified, and improvements suggested.
This paper is analysing what "indirect discrimination" stands for; and if there is a possibility to differentiate the subjects of Labour Law; what are the criteria based on which the differentiated treatment of subjects of Labour Law can be justified; and what is the difference between "differentiation" and "indirect discrimination". By examining Lithuanian and European Union rules of Labour Law, it was aimed to provide the basis for determining indirect gender discrimination prohibition principles; furthermore, lay down assumptions for application of those principles in the field of wages - when concluding, implementing or ending a labour contract. Based on the leading case precedents of European Court of Justice, it has been attempted to clarify the characteristics of indirect discrimination. Attention has been paid to the ways of defending the violated rights of a person, who has experienced an indirect discrimination. This Master's paper has analysed if Lithuanian rules of Labour Law meet the requirements set out by the European Union rules of Labour Law, with regard to the implementation of indirect discrimination prohibition principle; key problems have been identified, and improvements suggested.
This master thesis examines the phenomenon of anti-Americanism in Western Europe in general and in Italy in particular. After the events of September 11th the US had received sympathy and support from many states of the world. However, just in two years all this disappeared: the war on terrorism incited by the US and finally the military offensive of 2003 against Iraq without a resolution of the UN brought an immense negative reaction in the world. The results of the opinion polls showed a general trend: the rise of negative attitudes towards America. Though the manifestations of anti-Americanism existed long before, it seems as many scholars have discovered the phenomenon of anti-Americanism anew and the main idea is that the 20th century (often called the American century) is giving the way to the new one – the century of hatred for America. Of course, after September 11th the main research area of anti-Americanism became analysis of this phenomenon in the Middle East. However, anti-Americanism exists also in Western Europe notwithstanding a long history of close US-Western Europe relations. Besides, the case of military intervention in Iraq had shown that also the consequences of this phenomenon can vary a lot. Hence, the main aim of this thesis is to analyze anti-Americanism in Western Europe and by analyzing the case of Italy distinguish the most important causes and consequences of this phenomenon. This analysis eventually allows to confirm/to deny such hypothesis: H1: A complex of many reasons causes anti-Americanism (i.e. there is not any single reason that causes this phenomenon); H2: Anti-Americanism so noticeable in the society can influence significantly the relations with the US. Since in the thesis the old and new manifestations of anti-Americanism are analyzed it permits to confirm/ to deny also this hypothesis: H3: The "New" anti-Americanism does not differ significantly from the "Old" one. In pursue of the main aim the thesis is divided in four parts. First of all the complexity of the definition of anti-Americanism and the historical development of the phenomenon is presented. Secondly, the experience of Italy's encounter with the US is analyzed as it is very important for the analysis of anti-Americanism. Thirdly, the main sources of anti-Americanism in Italy are revealed. Finally, the analysis examines two cases of anti-Americanism in Italy: the case of Vietnam and the case of military base in Vicenza. The analysis revealed that notwithstanding the long history of anti-Americanism there still does not exist unanimous definition of anti-Americanism. However, at this moment we can understand anti-Americanism as a sum of criticism of American society/culture, the rejection of economical model of the US and the opposition to the global projection of the American power. Besides, each country's encounter with the US forms the unique context for anti-Americanism. Furthermore, many different sources of anti-Americanism exist. Hence, we can confirm the H1 hypothesis. The analysis of the case of Italy had revealed a some kind of myth of America which had been formed in Italy and transformed into a model of America after the Second World War. The attitude of the Italian sources of anti-Americanism toward America is also very ambiguous. The traditional political parties still appreciate a "special relation" with the US, which has lost its importance in the Italian society. The analysis of both cases (the Vietnam war and the military base in Vicenza) had shown very similar results: only in cases of society's reaction all the elements of anti-Americanism were found and we could not reveal any significant deterioration of Italy-US relations. Furthermore, both cases testified that anti-Americanism often becomes a significant tool in internal political dispute. Hence we can deny the H2 hypothesis and confirm the H3 hypothesis.
This master thesis examines the phenomenon of anti-Americanism in Western Europe in general and in Italy in particular. After the events of September 11th the US had received sympathy and support from many states of the world. However, just in two years all this disappeared: the war on terrorism incited by the US and finally the military offensive of 2003 against Iraq without a resolution of the UN brought an immense negative reaction in the world. The results of the opinion polls showed a general trend: the rise of negative attitudes towards America. Though the manifestations of anti-Americanism existed long before, it seems as many scholars have discovered the phenomenon of anti-Americanism anew and the main idea is that the 20th century (often called the American century) is giving the way to the new one – the century of hatred for America. Of course, after September 11th the main research area of anti-Americanism became analysis of this phenomenon in the Middle East. However, anti-Americanism exists also in Western Europe notwithstanding a long history of close US-Western Europe relations. Besides, the case of military intervention in Iraq had shown that also the consequences of this phenomenon can vary a lot. Hence, the main aim of this thesis is to analyze anti-Americanism in Western Europe and by analyzing the case of Italy distinguish the most important causes and consequences of this phenomenon. This analysis eventually allows to confirm/to deny such hypothesis: H1: A complex of many reasons causes anti-Americanism (i.e. there is not any single reason that causes this phenomenon); H2: Anti-Americanism so noticeable in the society can influence significantly the relations with the US. Since in the thesis the old and new manifestations of anti-Americanism are analyzed it permits to confirm/ to deny also this hypothesis: H3: The "New" anti-Americanism does not differ significantly from the "Old" one. In pursue of the main aim the thesis is divided in four parts. First of all the complexity of the definition of anti-Americanism and the historical development of the phenomenon is presented. Secondly, the experience of Italy's encounter with the US is analyzed as it is very important for the analysis of anti-Americanism. Thirdly, the main sources of anti-Americanism in Italy are revealed. Finally, the analysis examines two cases of anti-Americanism in Italy: the case of Vietnam and the case of military base in Vicenza. The analysis revealed that notwithstanding the long history of anti-Americanism there still does not exist unanimous definition of anti-Americanism. However, at this moment we can understand anti-Americanism as a sum of criticism of American society/culture, the rejection of economical model of the US and the opposition to the global projection of the American power. Besides, each country's encounter with the US forms the unique context for anti-Americanism. Furthermore, many different sources of anti-Americanism exist. Hence, we can confirm the H1 hypothesis. The analysis of the case of Italy had revealed a some kind of myth of America which had been formed in Italy and transformed into a model of America after the Second World War. The attitude of the Italian sources of anti-Americanism toward America is also very ambiguous. The traditional political parties still appreciate a "special relation" with the US, which has lost its importance in the Italian society. The analysis of both cases (the Vietnam war and the military base in Vicenza) had shown very similar results: only in cases of society's reaction all the elements of anti-Americanism were found and we could not reveal any significant deterioration of Italy-US relations. Furthermore, both cases testified that anti-Americanism often becomes a significant tool in internal political dispute. Hence we can deny the H2 hypothesis and confirm the H3 hypothesis.
This Master's thesis gives the analysis under the legislative norms of the EU and of the Member States regarding the protection of individuals against the discrimination in their employment relations. In addition, it covers the scope of the discrimination that is prohibited regarding the potential/current/dismissed employees, and examines what are the types and grounds of the discrimination with the historical overview of their development and with the underlining the exceptions in which case the discrimination is allowed. Furthermore, this research revises the effectiveness of the enforcement of the rights of the employees (disregarding their status) in the national bodies with the using of the administrative/judicial/conciliation procedures. Also, it states about the necessity of the improvement in the providing the general information to the injured employees regarding the access to the justice. As regarding measures, there is the variety of them, but mostly they do not ensure the appropriate redress to the injured individuals in the employment relations, according to this the research states about the usefulness of obligation of such kind of the punishment to the wrongdoer that should be in the obligatory compensation in the discrimination cases in the employment relations.
This Master's thesis gives the analysis under the legislative norms of the EU and of the Member States regarding the protection of individuals against the discrimination in their employment relations. In addition, it covers the scope of the discrimination that is prohibited regarding the potential/current/dismissed employees, and examines what are the types and grounds of the discrimination with the historical overview of their development and with the underlining the exceptions in which case the discrimination is allowed. Furthermore, this research revises the effectiveness of the enforcement of the rights of the employees (disregarding their status) in the national bodies with the using of the administrative/judicial/conciliation procedures. Also, it states about the necessity of the improvement in the providing the general information to the injured employees regarding the access to the justice. As regarding measures, there is the variety of them, but mostly they do not ensure the appropriate redress to the injured individuals in the employment relations, according to this the research states about the usefulness of obligation of such kind of the punishment to the wrongdoer that should be in the obligatory compensation in the discrimination cases in the employment relations.
Although the staff in each company is relevant to all people of inherent dignity and of the equal opportunities for the acquisition and recognition of individual rights, the evaluation of human resource management development of democracy in Lithuania has not eliminated discrimination conditioned by various factors. Social sense discrimination is perceived as a destructive process that creates social differentiation in violation of certain social groups' rights. Discrimination, the social expression of the most extreme forms of inequality, is the denial of the rights of individuals or groups on the basis of certain criteria. Discrimination becomes a major factor in companies for personnel with lower and higher needs: the choise of work, pay for work of equal dimension, career aspirations, and redundancy management. Discrimination as a destructive process is an inherent factor of personnel management activities for any size company. In analyzing employment relationships, it is possible to discern certain injustices and human discrimination in today's companies. [.]
Although the staff in each company is relevant to all people of inherent dignity and of the equal opportunities for the acquisition and recognition of individual rights, the evaluation of human resource management development of democracy in Lithuania has not eliminated discrimination conditioned by various factors. Social sense discrimination is perceived as a destructive process that creates social differentiation in violation of certain social groups' rights. Discrimination, the social expression of the most extreme forms of inequality, is the denial of the rights of individuals or groups on the basis of certain criteria. Discrimination becomes a major factor in companies for personnel with lower and higher needs: the choise of work, pay for work of equal dimension, career aspirations, and redundancy management. Discrimination as a destructive process is an inherent factor of personnel management activities for any size company. In analyzing employment relationships, it is possible to discern certain injustices and human discrimination in today's companies. [.]
