Komparativ ret

Taxation of investment funds - a comparative analysis of the tax treatment of investment funds and their investors in Denmark and Sweden, respectively

Kjeld Bergenfelt

University of Copenhagen, Faculty of Law

Mail: kjeld.bergenfelt@jur.ku.dk

Tel.:  +45 23 28 16 66

Web: 

Starting date: 1 November 2018

Completion date:  1 November 2022

Project description:
The thesis of the dissertation is, judged from 'de lege ferenda'- considerations, that parts of the Swedish principles of taxation of investment funds and their investors can advantageously be transferred and integrated into the Danish system of taxation of investment funds/investors. Overall, the dissertation involves an assessment of the tax rules in the two countries on the basis of selected criteria, including the funds' tax law qualification, as well as the relationship to double taxation agreements and EU level. 


The Meaning of a Fair Trial: A Comparative Study of Jurisprudence of the American Federal Courts and the European Court of Human Rights

Kacper Zajac

Aarhus University, Department of Law

Mail: kacperzajac@law.au.dk

Tel.:  

Web: http://pure.au.dk/portal/en/kacperzajac@law.au.dk

Starting date: 1 September 2019

Completion date:  31 August 2022

Project description:
A comparative study of the rights of the accused in the criminal trial under the 5th and 6th Amendments to the US Constitution and Article 6 and Article 4 of Protocol 7 of the European Convention on Human Rights to determine their exact scope in relation to one another.


Legal Parenthood in International Surrogacy - A Comparative Study of Modern Family Law

Maria Hjeds

Department of Law, Aalborg University

Mail: mahj@law.aau.dk  

Tel.: +45 20463270

Web: 

Starting date: 15.12.2018

Completion date: 15.12.2021

Project description:

The aim and purpose of the thesis is to examine the regulation of legal parenthood of children who are born through surrogacy. The thesis will have its outset in Danish law, but will consist of a comparative analysis as well. The overall question is which considerations (and to whom) weigh heavily in the decision to grant or deny legal parenthood to the intending parents of a child born through international surrogacy. The safeguarding of human rights and in particular the right to family life and the best interests of the child will be discussed and interpreted as well. 


The Transfer of Rights and Obligations under Bills of Lading in a Digitalized Age

Lærke Bjørka Fosgaard

Aalborg University, Faculty of Law

Mail:  lbf@law.aau.dk

Tel.:  + 45 29 62 67 34 

Web: 

Starting date: 1 October 2018

Completion date:  30 September 2021

Project description:
Denmark participates, alongside with other member states, in the preparation phase on legislative and non-legislative instruments from UNCITRAL. However, Denmark is reluctant to adopt and implement the very same legislative and non-legislative instruments. Accordingly, the outset of this PhD thesis is to investigate the advantages and disadvantages in regard to implementation of the latest model law adopted by UNCITRAL in 2017 concerning electronic transferable records.


Taking Rights of Nature and Human Rights Seriously

Katarina Hovden

Centre for European and Comparative Legal Studies (CECS), Faculty of Law, University of Copenhagen

Mail: katarina.hovden@jur.ku.dk  

Tel.:  + 45 42 72 62 91 

Web: https://jura.ku.dk/english/staff/research/?pure=en/persons/604967  

Starting date: 1 September 2017

Completion date:  31 August 2021

Project description:
Rights of nature are gaining traction. Several countries have adopted rights of nature laws (at constitutional, national, and local level) or recognised the rights of nature in court judgments. These laws and legal sources inter alia recognise that nature is a subject of the law, and, in certain cases, grant specific legal rights to nature. Born out of an Earth-centred or ecological paradigm, rights of nature (laws) present a fundamental challenge to the otherwise anthropocentric or human-centric system of law and governance.
Set against these developments, the PhD project studies the relationship(s) between the rights of nature and human rights in jurisdictions that recognise both categories of right-holders. Mindful that most legal and governance systems remain anthropocentric, individualistic and mechanistic in their very structure, the project will investigate what happens at the interface between the old paradigm (most existing individual human rights) and the new, ecological paradigm (the rights of nature). Questions to be explored include> When rights conflict (as they often do), whose rights prevail and under what circumstances? Is there a risk that the prevailing (anthropocentric) legal order will subsume and swallow the ecological one, rendering the rights of nature “mere rhetoric”? If so, what would it take for the ecological paradigm to penetrate the anthropocentric machinery of law?