Sökresultat

Med globaliseringen har handeln mellan bolag i multinationella koncerner ökat och även förekomsten av skatteplanering för att undkomma höga skattesatser. Uppsatsen syftar till att redogöra för gällande rätt avseende internprissättning av koncerninterna lån och hur en marknadsmässig ränta bestäms. Vid bedömningen måste ett flertal faktorer beaktas och en helhetsbedömning görs i varje enskilt fall.

Making decisions on what to acquire and what not to acquire is, and has been for centuries, a task that librarians are relied on to perform. Over the recent decades focus in acquisitions has turned slightly away from the expertise of the librarians towards the needs of the library users. Reasons for the turn has been lacking financial funds and a desire to increase service in libraries. The effect

Migration caused by deprivation of socio-economic human rights is a topical issue that gives rise to complex questions of legal, moral and ethical nature. From a legal perspective, seeking international protection from socio-economic deprivation is often associated with conceptual challenges. The purpose of this thesis is to examine how the regime of complementary protection under European asylum

Rätten att inte straffas två gånger för samma sak finns både i svensk rätt, Europakonventionen och EU:s rättighetsstadga. Det har länge varit omdiskuterat hur de svenska skattetilläggsreglerna förhåller sig till denna rättighet eftersom skattetillägg tidigare kunde utdömas parallellt med en straffrättslig påföljd. Trots att man kanske hade kunnat ana hur det förhöll sig med utgångspunkt i tidigareThe right not to be tried or punished twice is prescribed by Swedish law, the European Convention and the EU Charter of fundamental rights. Since both tax surcharge and criminal sanctions can be imposed in parallel by the Swedish legislation, it has been vividly debated over the last 20 years and critized for being in contravention of this human right. When the European Court presented the Zolotuk

Studiens syfte var att undersöka hur kvinnor som varit utsatta för våld i nära relationer upplevde sitt deltagande i bildterapi. Semistrukturerade intervjuer genomfördes med åtta kvinnor som deltog i en tolv veckor lång bildterapibehandling i grupp arrangerad av Brottsofferjouren och Kvinnojouren. Materialet analyserades med tematisk analys och åtta teman identifierades. Genomgående i dessa teman The aim of the study was to investigate how women, who were victims of intimate partner violence, experienced their participation in art therapy.Semistructured interviews were conducted with eight women who participated in a twelve week long art therapy group treatment arranged by Brottsofferjouren and Kvinnojouren. The data was analyzed by using thematic analysis and eight themes were identified.

Ett medlemskap i EU innebär långtgående rättsliga konsekvenser på nationell nivå. Medlemsstaternas suveränitet är emellertid fortfarande relativt oinskränkt på den direkta beskattningens område, vilket följer av att unionen saknar befogenhet på området och medlemsstaterna således åtnjuter exklusiv kompentens. Medlemsstaterna kan fritt utforma sina skattesystem, men den nationella beskattningsrätteAn EU accession involves far-reaching legal consequences on a national level. Nevertheless, the sovereignty of the member states has remained relatively unrestricted in the area of direct taxation. The Union has no remit of competence in the area and the Member States therefore enjoy exclusive competence when it comes to direct taxation. The Member states maintain the right to design their own tax

This paper concerns the possible regional implications of high speed rail on medium sized cities in Sweden and attempts to analyze both possible impacts for the medium-sized cities part of a high speed network, as well as for those cities not part of such infrastructure. The chosen research question highlights precisely the above mentioned topic, with international experiences from high speed rail

Framställningen utreder huruvida gällande rätt och rättstillämpning avseende tvångsadoption korresponderar med adoptionsinstitutets ändamål på ett tillfredställande vis. Framställningen avser även klargöra gällande rätt och vilka intressen som påverkat institutets utformning. En förutsättning för adoption är att den är till fördel för barnet. Det innebär att en adoption inte kan ske om den inte tiThis thesis investigates whether the current legislation and the application of the law concerning forced adoptions corresponds with the Swedish adoption institute's aim in a satisfactory manner. The paper also pertains to clarify the current legislation and the interests that have influenced the institute’s design. A prerequisite for adoption is that the child benefits from it. This means tha

Sweden has seen an increased number of homeless EU citizens over the last years. There is no consensus among Swedish municipalities on how to handle the issue of housing for vulnerable EU citizens. The purpose of this thesis is to examine the right to housing and why vulnerable EU citizens cannot access the right. The issue is studied on three levels – human rights law, EU law and domestic Swedish

This thesis explores the concept of social capital in relation to the mobilization of citizens for a more active role in the development of their local society. A case study have been conducted investigating and comparing the approaches of two special types of limited companies for society development, both owned and established by locally based non-profit associations. Both of these associations

Den internationella organisationen OECD har tagit fram en omfattande åtgärdsplan, BEPS-projektet, som har till syfte att förhindra att nationella skattebaser eroderas på grund av att internationellt verksamma bolag allokerar beskattningsbara vinster till länder med låga skattesatser. Gränsöverskridande koncerninterna transaktioner är en dominerande metod för att åstadkomma önskad vinstallokering. The international organization OECD has developed a comprehensive action plan, the BEPS project, which aims to prevent national tax bases to erode due to that multinational companies allocate taxable profits in countries with low tax rates. Cross-border intra-group transactions is a predominant method to achieve the desired profit allocation. Transfer pricing rules are therefore a central part of

EU-domstolen har sedan flera år utvecklat en praxis avseende rent konstlade upplägg som rättfärdigandegrund för motverkande av skatteflykt. EU har sedan några år arbetat med att förhindra skatteflykt och har nyligen förändrat moder- och dotterbolagsdirektivet genom införandet av en generell skatteflyktsklausul (GAAR). Det kan ifrågasättas huruvida innebörden är densamma i rekvisitet inte genuint aThe European Court of Justice has for several years developed a case law regarding wholly artificial arrangements as a ground for justification to prevent tax avoidance. The last few years, EU has worked to prevent tax avoidance and the Parent- and Subsidiary directive has recently been amended by the introduction of a general anti-abuse rule (GAAR). It is questionable, whether the prerequisite no

A paper by Alber shows the existence of steady, inviscid incompressible flows with nonvanishing vorticity for general three-dimensional domains with smooth boundary. In this thesis we show the existence of such flows in cylindrical domains under the conditions that there is no flow through the side of the cylinder, nonzero flow into the cylinder at all points in the bottom, and nonzero flow out of

Providing protection and assistance to refugees is a permanent challenge for the international community. In 2014 EU created a New Agenda on Migration as a immediate response to the increasing inflow of third country nationals who risked their lives when crossing the Mediterranean Sea. The first part of the agenda stipulates that Europe should continue to be a safe haven for those fleeing persecut

Bakgrund: Vilka patienter som kommer att drabbas av postoperativ nausea and vomiting (PONV) är svårt att förutse i förväg. Profylaktisk behandling mot PONV kan minska lidande för patienten vilket kan leda till kortare sjukhusvistelse och reducerade sjukvårdskostnader. Syfte: Syftet med litteraturstudien är att granska och beskriva om dexamethasone given preoperativt reducerar förekomsten av PONV.

This master’s thesis is about digital history and digital documents, studying attitudes and practises concerning this in some non-profit organizations. The study centres on how creators of archives handle their digital presence and on what they think about their digital material as part of their future history. The study has two main theoretical starting points: one in document theory, centring

Syftet med denna uppsats är att analysera vissa skattefria och vissa skattepliktiga förmåner som utgått inom ramen för en näringsverksamhet. Undersökningen omfattar både förmåner i fåmansaktiebolag och i enskild näringsverksamhet. En frågeställning behandlar om de aktuella förmånerna beskattas likadant inom de två företagsformerna, och i förlängningen om förmånsbeskattningssystemet är neutralt utfThe purpose of this paper is to analyse certain non-taxable and certain taxable benefits provided within the confines of a business. The survey examines fringe benefits both within close companies and sole economic activities. One question deals with whether the benefits at hand are taxed equally in the two forms of enterprise, and by extension if neutrality prevails within the tax system of fring

Sexual violence is a frequent problem in armed conflict. For twenty years, multiple measure have been adopted to stop this conduct but it is showing very little result. At the same time, there is a lively debate on several areas concerning sexual violence in armed conflict. This thesis analyses two of these areas of debate in order to find what the Community of States is doing wrong. Before enter

Inevitably, interpreting treaties potentially involve contentious results when the opinions of parties differ. The Convention on the Rights of the Child is no exception. What to include during the process of interpreting the Convention could therefore be controversial. Thus, the legal significance of the interpretative output of the Committee on the Rights of the Child, as understood through princ