Digitaliseringen har medfört svåra utmaningar för det nuvarande skattesystemet. Internationell bolagsbeskattning återspeglar tanken att ett företag måste vara fysiskt närvarande för att leverera varor eller tjänster på en marknad. Nya företagsmodeller möjliggör däremot att kunna nå ut till konsumenter utan någon fysisk närvaro. Det nuvarande internationella skatteregelverket gör det möjligt för boThe digitalisation has posed difficult challenges for the current tax system. International corporate taxation reflects the idea that a company must be physically present to deliver goods or services in a market. However, new business models allow companies to interact with consumers without being physically present. The current international tax regulations allow companies to generate significant

Denna uppsats behandlar bevisprövningen av bevismedel med oklart ursprung i svensk rätt. Med ”oklart ursprung” avses omständigheten att det av olika skäl inte går att redogöra för var ett bevismedel kommer ifrån, hur det har anskaffats eller att det i övrigt råder oklarheter kring omständigheterna vid bevisanskaffningen. Det oklara ursprunget medför att domstolen i bevisprövningen ställs inför proThis thesis examines the evaluation of evidence material of unclear origin in Swedish law. "Unclear origin" refers to that for various reasons it is not possible to account for where the evidence comes from, how it was obtained or that there is some other ambiguity about the circumstances for obtaining the evidence. The unclear origin means that the court is faced with procedural problem

Sammanfattning Spelbranschen växer varje år och är en stor ekonomisk faktor på den svenska marknaden. Uppsatsen syfte är att undersöka beskattningen av olika sorters vinster med vadhållning utgångspunkt. Vidare vill uppsatsen även utreda begreppet tävlingsvinster i 8:4§ Inkomstskattelagen och hur en gränsdragning görs till begreppet spelvinster i samma lag. Spelformer vars vinster har likheter medThe Swedish gambling industry grows every year and is a big factor on the Swedish market. The aim of this essay is to understand the difference in taxation between different kinds of winnings with a focus on betting. The essay also aims to understand the difference between the words gambling winnings and competition earnings in the Swedish Law Income Tax Act. Forms of winnings which are closely

I svensk rätt finns ingen arvsrätt för sambor. Om samborna har bröstarvingar saknar de möjlighet att testamentera hela kvarlåtenskapen till varandra på grund av bröstarvingarnas rätt att få ut sin laglott. Uppsatsens syfte är att diskutera efterlevandeskyddet för sambor och om det är ändamålsenligt givet en modern syn på samboskap. Genom att studera gällande rätt och förarbeten identifieras vilkIn Swedish law, there is no right of inheritance for unmarried cohabitants. If the cohabitants have direct heirs, the cohabitants lack the opportunity to leave their entire estate to each other due to the heirs’ right to receive their statutory share of inheritance. The aim of this essay is to discuss the survivors’ protection for cohabitants and whether it is appropriate given a modern interpret

The objective of this paper is to examine a case-study on the satellite images presented by Collin Powell in the U.N. security council in 2003. This is done through a discourse analysis with visual securitization as the main theory. The papers focus is the satellite imagery that Powell used to present a fabricated evidence on the Iraqi regime and its weapons of mass destruction program. However, t

In this multi-case study, the question is examined as follows: How do Swedish municipalities work with public health through social investments? The motivation for the question is that in accordance with previous research, political instruments regarding social investment seem to be underdeveloped. The work is based on two theoretical frameworks, policy-making theory, and political instrument theo

Inter-municipal collaboration is in many cases described as a solution to great challenges for municipals. through collaboration municipalities can solve challenges together and find a way to handle complex problems that alone would have been difficult to handle. As a result of expanded areas of responsibility and deficient finances in several municipalities in Sweden. More and more municipalities

Problem: Under den pågåenden Covid-19 pandemin har vaccination varit ett av de främsta verktygen som länder använts för att kontrollera smittspridningen. En svårighet med att vaccinera tillräckligt många människor för att uppnå flockimmunitet är att det finns många som inte är villiga att ta vaccinet. Ett sätt som många länder har försökt att lösa detta problem är genom att införa vaccinationspass

Självförsvarsrätten är en viktig del av den internationella rätten och den reglerar staters rätt att försvara sig mot väpnade angrepp. I samband med att icke-statliga aktörer har fått större möjlighet att utföra stora väpnade angrepp, har frågan om självförsvar mot icke-statliga aktörer växt fram. Denna fråga har varit en av de mest omdiskuterade frågorna i internationell rätt. Uppsatsen kommer däThe right of self-defense is an important part of international law. It regulates the right of a state to defend itself against an armed attack. Non-state actors have in the recent past been able to carry out large scale armed attacks. Therefore, the question of a state´s right to defend itself against non-state actors has been widely debated in international law. This essay will examine the possi

Borgen är en form av säkerhet till förmån för kreditgivare. En borgensmans åtar sig att uppfylla en annan persons förpliktelse, vanligtvis att betala en penningskuld. Det innebär att kreditgivare kan återfå försträckta belopp, även om kredittagaren inte kan betala tillbaka. En borgensman står inte nödvändigtvis att vinna på sitt åtagande, men riskerar likväl att finna sig i ekonomiskt trångmål om A guarantee is a form of security for the benefit of creditors. The guarantor commits to fulfil the obligations of another, commonly a repayment obligation. The creditor can then direct his claims towards the guarantor, if the debtor is unable to repay. A guarantor does not necessarily stand to gain from the commitment, but reversely stands the risk of economic strain if fulfilment of the guarante

This thesis utilises an exploratory approach to analyse the system of interactions between the policy-makers of the European Commission’s Directorate General for Energy and different types of stakeholders. This system of interactions is often referred to as the ‘interest system of the EU’ and is largely informed by rational choice theoretical assumptions about the behaviours of policy-makers and s

In recent years the EU and its member states have seen increased activities of Russian disinformation influences impacting the national information environment. Germany and Sweden are interesting cases in relation to this issue as such hybrid threats target them both. This study aims to describe the national responses of the two countries in relation to Russian disinformation. A document analysis

This paper looks at whether an implementation of a UN operation in a civil conflict effects the signing of local peace agreements. It is limited to the Africa and Middle East regions. The theory applied, and tested, is the Liberal Peace Theory. To test the question a new dataset is constructed by merging disparate datasets and data into one. The UCDP dataset on violent conflicts, and the PA-X loca

This essay aims to explain The Moderates and Christian Democrats changed refugee policy from 2014- autumn 2021, and the reasoning behind this change. The subject will be analyzed with a rational approach based on Sjöblom’s three goals (and arenas): party cohesion, vote maximizing, and parliamentary influence. The study answers the following questions: What explains The Moderates and Christian Demo

The purpose of this thesis is to investigate why EU member states chose to join ad-hoc collations outside of the EU framework in the Strait of Hormuz, despite having a jointly endorsed ambition in the EU to increase strategic autonomy. Furthermore, the thesis reflects on what the significance of the collations are for EU global actorness and the ambition of strategic autonomy. To do so, this thesi

This study investigates how threats and problems are constructed within the Swedish work with cybersecurity. Due to digitalization and increasing problems with cyberthreats, cybersecurity has become a priority on the political agenda. Sweden is one of the leading countries in the world when it comes to digitalization. But the rapid development has left the Swedish cybersecurity endangered. In resp

Antalet barn och unga som upplever könsdysfori har ökat drastiskt under det senaste årtiondet. Unga könsdysforiker har behandlats och behandlas idag med hormoner som kan bromsa pubertetsutvecklingen eller göra att kroppen utvecklas närmare till det könet som den unga identifierar sig som. Könsbe-kräftande hormonbehandlingar till barn har på senare tid väckt ett antal frågor, eftersom behandlingarnThe number of children and adolescents who experience gender dysphoria has increased rapid-ly over the past decade. Gender dysphoria in adolescence may be treated with hormones that either delay the onset of puberty or govern the gender development closer towards the gender that the patient identifies with. Hormonal gender-affirming treatments in children have recently been brought up to discussio

Syftet med framställningen har varit att ur ett rättssäkerhetsperspektiv utreda svensk gradindelning vid grov våldtäkt när gärningen har förövats under vapenhot. Uppsatsen har även haft som syfte att utreda vilka omständigheter som bör beaktas för att ett hot ska anses vara av särskilt allvarlig art. Analys av rättspraxis har varit avgörande för att förstå hur gradindelningen bör genomföras i deThe purpose of this thesis has been to examine the Swedish classification of aggravated rape when the act is committed under threat with weapons from a legal security perspective. In addition, the purpose of this thesis has also been to investigate the circumstances that should be considered for a threat to be particularly serious. Analysis of case law has been crucial for understanding how the

Even as the public awareness and concern about climate change are increasing, and the younger generations are urging for political action, support for more costly and ambitious mitigation policies is not given. The low-cost hypothesis theory provides an explanation for why our concern about climate change fails to translate into supporting policies when the personal cost is high. However, research

This essay highlights how the policy documents of the European Union and projects in southern Sweden financed through the European Social Fund (ESF) mutually represent unemployment as a specific type of problem. By applying the theoretical perspective rationalities and technologies of government, the essay provides insight into the process where the EU rationalizes unemployment as a problem that n