https://www.um.edu.mt/library/oar/handle/123456789/38610 Wed, 08 Apr 2026 23:17:20 GMT 2026-04-08T23:17:20Z https://www.um.edu.mt/library/oar/handle/123456789/40579 Title: The European Travel Information and Authorisation System (ETIAS) : enhanced or diluted protection of human rights? Abstract: As a result of an increase in complex threats and terrorist attacks over the years, security concerns have risen, which have led to the European Union to prioritise the matter and improve the situation so that more control of who is entering the Union and Schengen Area is present. Advancements aiming at an efficient European Union border management policy which take into account citizens who do not form part of the Union have been made. However, a gap is missing with regards to third country nationals who are visa exempt when accessing the Schengen external borders. Therefore, the European Commission has proposed the European Travel Information and Authorisation System which caters for this gap. The proposed provisions encapsulate that any visa exempt third country national who intends on travelling to the Schengen Area must fill in an application form and provide certain information which will be processed and analysed in detail in order to be granted or denied authorisation. Although the objective of this system is to eliminate the chances of any danger from entering into the Schengen zone, the proposal as it is today impacts considerably on the fundamental human rights of individuals such as on the right to the protection of personal data and right to non discrimination. Despite the fact that those living in the Schengen Area need protection, in the face of terrorism, visa exempt third country nationals who have a link with the European Union are entitled to these rights too. Therefore, a balance should be created not to undermine the rights of either category of persons which presently does not seem to exist. This study shows how the human rights of individuals living in the Schengen area are enhanced at the expense of visa exempt third country nationals whose rights are diluted by means of the proposed system. Description: LL.B Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/40579 2018-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/40566 Title: Company taxation in the internal market : how can there be a more effective system through constant co-operation between member states Abstract: Taxation is the core of national autonomy. Tax revenues make it possible for governments to function effectively and fulfil their agendas. A country’s fiscal framework, also reflects the country’s direction, in prominent areas of public expenditure such as health and education. Through these policies a legal system is developed for businesses across the country which will eventually influence consumption and savings. In the area of direct taxation, the absence of tools available to offset cross-border losses, which leads to double taxation, remains the colossal obstacle for the proper functioning of the Internal Market. Cross-border loss relief, nowadays is a necessity due to the constant trade between Member States, at all levels. This has resulted in the paradox, that on paper there is one market, while, in reality there is a manifold of tax systems. Cross-border trade, also tends to make it easier for one to use legal means to pay the minimum tax possible (Tax Avoidance), or worse, to not pay the taxes due (Tax Evasion). Such problem cannot be solved by one country in isolation. As a result of this, in an attempt to have a more legitimate fiscal framework at EU level, constant co-operation between Member States is necessary to help and assist each other, to prevent and shut down tax avoidance and tax evasion setups. One way of making sure that there is a more effective system, for governments, companies and citizens is by ensuring fairness. This tends to be a difficult task, even at a national level. However the problem escalates when it comes to cross-border activities. As a principle, a fiscal framework should not give a particular business an unfair advantage, based on which country they operate in. Co-operation between Member States is necessary as tax laws in one country should not make way for people to evade tax in another country. Description: LL.B Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/40566 2018-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/40516 Title: Public country by country reporting : the solution towards greater tax transparency Abstract: The focus of this term paper is to provide a detailed insight on the effectiveness of public disclosure of large corporate income tax information as means to detract tax avoidance and enhance tax transparency. At present, major importance is being attributed to the fragmentation of the legislative framework, which is enabling entities to significantly reduce or nullify their tax liabilities and not paying their fair share of taxes. The researcher seeks to examine the proposed Directive of the European Commission on public country by country reporting, as a tool to address the current top-of the agenda issue. This is done by outlining the benefits and drawbacks of this regime, evaluating certain main elements of the proposal and look into the standpoint of a number of Member States of the EU and the public in general. Given that this regime is relatively new, especially within the European Community literature and research on this topic is limited. The researcher in this study makes reference to the already existing country by country reporting, implemented both by the OECD and the EU as public country by country reporting is the step ahead of the mentioned mandates. Description: LL.B Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/40516 2018-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/40503 Title: The legal status of cryptocurrencies in the European Union Abstract: Almost 10 years ago, under the pseudonym ‘Satoshi Nakomoto,’ the world’s first cryptocurrency – bitcoin – was created. Ever since, a multitude of other cryptocurrencies have erupted into the mainstream, and, in an overall story of tremendous growth, by April 2018, around 1584 cryptocurrencies exist.1 While bitcoin remains the most popular example of cryptocurrency and the largest in terms of market capitalisation,2 the author considers that, in light of the rapid developments in the blockchain space, it is no longer appropriate to focus primarily on bitcoin (as previous similar theses have done). Therefore, when exploring the concept of cryptocurrencies this work considers also ‘altcoins’ which present an alternative to bitcoin, and the ‘tokens’ currently being issued through Initial Coin Offerings (ICOs). This short thesis sets out to determine the influence of cryptocurrencies on the harmonised legal framework of the EU in general, and, on the Maltese jurisdiction in particular. A comparative analysis is indispensable for this write-up as the author will assess the divergent legal treatment of cryptocurrencies, and the so-called ‘tokens,’ across a select number of EU Member States. Due to the constant state of flux in the regulatory landscape, the author felt it necessary to implement an information-collection cut-off date set at 19 April 2018. Description: LL.B Mon, 01 Jan 2018 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/40503 2018-01-01T00:00:00Z