scholarly journals ‘You had me at “no capital gains tax on a disposal”’: legal and theoretical aspects of standalone image rights

Legal Studies ◽  
2016 ◽  
Vol 36 (4) ◽  
pp. 639-657
Author(s):  
David McArdle
Keyword(s):  
American Studies ◽  
Tax Planning ◽  
Capital Gains ◽  
Capital Gains Tax ◽  
Negative Effects ◽  
Member States ◽  
Eu Member States ◽  
Contractual Relationship ◽  
Potential Benefits ◽  
The Eu

This paper considers the provisions of the Guernsey image rights register, which came into being in 2012, alongside the image rights protections available in the EU Member States as revealed through a Commission-funded survey into the image rights of athletes. While it suggests several reasons for the limited popularity of the register and notes that the applicable regimes depend on whether violations are by third parties or by those with whom the performer is currently within a contractual relationship, it highlights the Guernsey scheme's potential benefits to performers, particularly in the field of tax planning, and makes suggestions as to how its relevance to them might be enhanced in the light of the Commission survey data and the applicable UK tax regime. By drawing on literature from masculinity and African-American studies especially, the paper also offers suggestions as to why performer endorsement is potentially so lucrative; but it also highlights some of the industry's negative effects and suggests that, while there is not a particular ‘problem’ of image rights violations within the Member States, discussions about the benefits of standalone image rights need to be informed by an awareness of these wider issues.

scholarly journals Public Debt under Financial Crisis in the New EU Member States

2014 ◽  
Vol 15 (1) ◽  
pp. 153-162
Author(s):  
Tomasz Uryszek
Keyword(s):  
Public Debt ◽  
Debt Management ◽  
Negative Effects ◽  
Debt Structure ◽  
Member States ◽  
The Public ◽  
Eu Member States ◽  
Public Debt Management ◽  
Management Institutions ◽  
The Eu

Abstract With the growing imbalance of public sectors in the EU Member States, the public debt in the countries increased too. Public debt management institutions face the task of choosing the optimal debt structure in order to minimize the negative effects for the economy. This article sets out to determine changes in the public debt structure in the EU Member States during economic crisis. It consists of four sections. Section one deals with public debt management under crisis conditions. In the next sections, the term, currency and lender structure of public debt in the new Member States are analysed and discussed. The last section presents major conclusions from the research.

scholarly journals Selected Aspects of Protectionism of EU Member States in the EU Agri-Food Market

2018 ◽  
Vol 18(33) (2) ◽  
pp. 82-94
Author(s):  
Renata Grochowska ◽  
Adam Ambroziak
Keyword(s):  
Economic Activity ◽  
Policy Instruments ◽  
Selective Reduction ◽  
The European Union ◽  
Negative Effects ◽  
Member States ◽  
Eu Member States ◽  
Foreign Companies ◽  
Foreign Products ◽  
The Eu

Tendencies in national actions against foreign products currently observed in the European Union indicate protectionism or at least discrimination. The aim of this article is describe economic mechanisms of applying selected import-related policy instruments of Member States and to identify some potential directions of their impact on the functioning of the EU agri-food internal market. The presented mechanisms are related to three situations: (a) hindering the market entry through retargeting of consumer demand; (b) promotion of own products contrary to the fair rules of competition; (c) limiting economic activity of foreign companies. The analyses carried out allowed to identify economic activity areas, where negative effects could reveal and to state that the potential result of these activities may be selective reduction of trade or change of its directions.

BIOECONOMY DEVELOPMENT POTENTIAL BASED ON MORE EFFICIENT LAND USE IN THE EU

2015 ◽  
Author(s):  
Irina PILVERE ◽  
Aleksejs NIPERS ◽  
Bartosz MICKIEWICZ
Keyword(s):  
Green Growth ◽  
Member States ◽  
Eu Member States ◽  
Growing Stock ◽  
Europe 2020 ◽  
Europe 2020 Strategy ◽  
Analysis And Synthesis ◽  
Key Industries ◽  
The Eu ◽  
Production Resource

Europe 2020 Strategy highlights bioeconomy as a key element for smart and green growth in Europe. Bioeconomy in this case includes agriculture, forestry, fisheries, food and pulp and paper production, parts of chemical, biotechnological and energy industries and plays an important role in the EU’s economy. The growth of key industries of bioeconomy – agriculture and forestry – highly depends on an efficient and productive use of land as a production resource. The overall aim of this paper is to evaluate opportunities for development of the main sectors of bioeconomy (agriculture and forestry) in the EU based on the available resources of land. To achieve this aim, several methods were used – monographic, analysis and synthesis, induction and deduction, statistical analysis methods. The findings show that it is possible to improve the use of land in the EU Member States. If all the Member States reached the average EU level, agricultural products worth EUR 77 bln would be annually additionally produced, which is 19 % more than in 2014, and an extra 5 billion m3 volume of forest growing stock would be gained, which is 20 % more than in 2010.

THE STANDARD OF LIVING OF HOUSEHOLDS IN POLAND COMPARED TO OTHER EU MEMBER STATES

2015 ◽  
Vol 5 (2) ◽  
pp. 634-638
Author(s):  
Joanna Szwacka Mokrzycka
Keyword(s):  
Economic Development ◽  
Economic Condition ◽  
Standard Of Living ◽  
Consumption Expenditure ◽  
Member States ◽  
Eu Member States ◽  
Financial Condition ◽  
Starting Point ◽  
Structure Of Consumption ◽  
The Eu

The objective of this article is to present the standard of living of households in Poland in comparison with other EU member states. The starting point for analysis was the economic condition of Poland against the background of other EU member states. The next step consisted of assessment of the standard of living of inhabitants of individual EU member states on the basis of financial condition of households and the structure of consumption expenditure. It was found that the differences within the EU in terms of economic development and the standard of living of households still remain substantial.

Political aspects of security of the European Union Member States

2020 ◽  
pp. 97-105
Author(s):  
Aleksandra Kusztykiewicz-Fedurek
Keyword(s):  
European Union ◽  
Negative Impact ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Political Security ◽  
New Institutions ◽  
The Stability ◽  
Key Aspects ◽  
The Eu

Political security is very often considered through the prism of individual states. In the scholar literature in-depth analyses of this kind of security are rarely encountered in the context of international entities that these countries integrate. The purpose of this article is to draw attention to key aspects of political security in the European Union (EU) Member States. The EU as a supranational organisation, gathering Member States first, ensures the stability of the EU as a whole, and secondly, it ensures that Member States respect common values and principles. Additionally, the EU institutions focus on ensuring the proper functioning of the Eurozone (also called officially “euro area” in EU regulations). Actions that may have a negative impact on the level of the EU’s political security include the boycott of establishing new institutions conducive to the peaceful coexistence and development of states. These threats seem to have a significant impact on the situation in the EU in the face of the proposed (and not accepted by Member States not belonging to the Eurogroup) Eurozone reforms concerning, inter alia, appointment of the Minister of Economy and Finance and the creation of a new institution - the European Monetary Fund.

Determinants of socio-economic transformations of technological systems: theoretical and methodical aspects

2020 ◽  
pp. 102-111
Author(s):  
Svitlana Shults ◽  
Olena Lutskiv
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Structural Changes ◽  
Member States ◽  
Social Transformations ◽  
Technological Basis ◽  
Eu Member States ◽  
Technological Paradigm ◽  
Technological Paradigms ◽  
The Eu

Technological development of society is of unequal cyclic nature and is characterized by changing periods of economic growth, stagnation phases, and technological crises. The new wave of technological changes and new technological basis corresponding to the technological paradigm boost the role of innovations and displace the traditional factors of economic growth. Currently, intellectual and scientific-technical capacity are the main economic development resources. The use of innovation and new knowledge change the technological structure of the economy, increase the elements of the innovative economy, knowledge economy, and digital economy, i.e. the new technological paradigm is formed. The paper aims to research the basic determinants of technological paradigms’ forming and development, and determining their key features, as well as to analyze social transformations of the EU Member States and Ukraine. The paper focuses attention on the research of the features of social transformations. The structural transformations are analyzed based on the Bertelsmann Transformation Index that estimates the quality of democracy, market economy, and political governance. The transformation processes are assessed on the example of the EU Member States and Ukraine. The authors argue that social transformations and structural changes in the economy are related to the change of technological paradigms that boost the economic modernization and gradual progressive development of humanity in general. The nature and main determinants of 5 industrial and 2 post-industrial technological paradigms are outlined. Their general features and main areas of basic technologies implementation emerging in the realization of a certain technological paradigm are explained. The conclusions regarding the fact that innovative technologies and available scientific-technological resources define the main vector of economic development are made. The new emerging technological paradigm is of strategic importance for society development.

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