The purpose of this work is to propose an interpretation of the law as it stands today in order to provide a coherent and cohesive legal framework regarding the treatment of expenses connected with the sale of shares. In order to achieve such purpose, this work includes an extensive analysis of the case-law of the European Court of Justice regarding this subject matter and a critical study of the

Diamonds are one of the most valuable elements on earth, having the potential to contribute to economic development. However, in recent years, it has come to the world’s attention that the illicit trading in diamonds has financed gruesome wars and human rights abuse, and the problem has not gone away. These diamonds have come to be termed as conflict diamonds. In order to mitigate conflict diamond

This thesis considers the extent to which Member States may be authorized under Community law to restrict the reach of their charitable tax incentives. The limits that can be imposed by Member States in setting objectives for charitable tax incentives that are tied to nationality or domestic territory have not been clarified. Finally, this thesis assesses whether the tax incentives provided for ch

The current OECD´s PE threshold requires either a direct physical presence (fixed place of business) or an indirect presence through a legal representative (dependent agent). On the other hand, Model Conventions such as the UN MC, provide a wider PE threshold, including income generating activities which are not included under the OECD PE threshold. Nevertheless, it should be noted that the UN MC

The number of self-service libraries (”meröppna bibliotek”) is increasing in Sweden, yet there is not much research in the field. The starting point of this master’s thesis is this void. The concept of self-service library means that during some of the opening hours the library is unstaffed, but users can enter and use the library services. I understand libraries as part of a complex context in wh

The world has entered the Second Nuclear Age. New structures and dynamics are argued to be present within the context of nuclear weapons. The states India, Pakistan and China are three cases where the nuclear stockpiles are increasing and becoming more technological advanced. The hypothesis of this paper is that the increase of nuclear stockpiles in the cases is due to a dynamic characteristic of

Under a long time in the European Union, the topic of taxation of vouchers have been highly discussed. Because of the lack of harmonized rules, the Member States have individually created both definitions of different types of vouchers, and rules on how to tax the different vouchers. However, the fact that the Member States use domestic rules is not a problem when the vouchers are used domesticall

Civic engagement plays an important role in governmental transparency – so how does transparency work in a non-democracy like China where the political and juridical systems repress public participation? Through quantitative methods this paper examines how a selection of citizens in Shanghai, China, make use of environmental information made available through the Chinese government’s Open Environm

Denna uppsats utgör undertecknads examensarbete vid juristprogrammet på Lunds universitet. Syftet med uppsatsen har varit att utreda vad sekundosuccessorerna har för rätt och skydd genom den svenska lagstiftningen. Ur ett arvshistoriskt perspektiv har efterlevande make haft väldigt svaga rättigheter. Efterlevande makes och bröstarvingarnas intressen stod mot varandra. I början på 1900- talet ansThis essay represents the undersigned's master thesis at the Mastar of Law program at Lund University. The aim of the thesis is to investigate what legal rights and protection a secondary successor has under Swedish law. From an inheritance historical perspective, the surviving spouse had very weak legal rights. Surviving spouses and direct heirs had opposing interests. In the early 1900s th

Organisational learning is assumed to be a part of creating improved work processes in an organisation. This type of learning can be difficult to achieve in operational and reactive work environments. Challenges in observable causality, time constraints and complex external conditions means that the operational control room is one of those reactive work environments. There is a need for a system t

The starting point of this thesis is the managing of user-generated data in the online ecosystem and expanding development of big data. Many are worried that companies and authorities are invading their online privacy, and the lack of control by the provider of data, the citizens, can be considered one of our time’s most pressing civil rights issues. At the same time, media and information literac

What happens when celebrities engage themselves politically and how do they handle the criticism that they do not have the essential expertis to become political representants? In my study I want to answer those questions and further analyse how the public reacts to the rhetoric of celebrity politicians. I have therefore analysed Emma Watson’s speech where she launched the UN-based ”HeforShe-campa

The world of microfinance is changing. More and more people are turning to microfinance as neoliberal reforms shape the world, diminishing welfare across the globe. Microfinance has in turn been debased by the same process driving people to seek microfinance. Through privatization, state redistribution, and financialization, (three of the processes of accumulation by dispossession) microfinance, i

The City of Cape Town has used and, continues to use, the Temporary Relocation Areas as a tool to tackle homelessness and poor housing. Relocation is nothing new in South Africa, but the use of Temporary Relocation Areas represents a shift in how the state attempts to fulfil their constitutional obligations to realize the right to adequate housing for all, with unclear long-term implications. Temp

Den här studien syftar till att utifrån en politisk synvinkel undersöka politikers sätt att diskutera frågan om inkorporering av barnkonventionen i svensk lagstiftning, samt undersöka hur fenomen som makt och diskurs kan uppenbara sig i anslutning till dessa diskussioner. Genom att undersöka nedskrivna protokoll från riksdags-debatter i kammaren samt genom att tillämpa en kritisk diskursanalys som

Diasporas potential to spur development have in the recent decade been discovered in the development industry along with the proliferation of the migration and development nexus. An increasing amount of Diaspora programmes within migrant’s host countries’ development non-governmental organisations (NGOs) have been initiated. The Diaspora programmes in Denmark, Norway and Sweden NGOs let the Somali

Vessels have on numerous occasions entered Swedish territorial waters. Two incident of this sort occurred in October 1982 and October 2014. In this thesis I will conduct a comparative study of how these events reflects on how Sweden are portrayed in terms of securitization from a media perspective. This study have been conducted by a content analysis of articles form three Swedish newspapers from

Treatment of financial leases has always been a major problem of European VAT. Lack of clear rules in the VAT Directive combined with different approaches employed by the national laws of Member States resulted in a high degree of legal uncertainty and provided remarkable opportunities for abusive arrangements. Although significant part of this work is focused on current VAT treatment of financial

The scramble for Africa’s natural resources has never been more prominent. Rather than contributing to development through means of mineral rents, countries such as Malawi appear to be suffering as result of increased investment from multinational mining corporations. Also known as the resource curse, Malawi’s high natural resource endowment is hurting its citizens, rather than benefitting them. W

Dagens krav på läkemedel är höga, de ska t.ex. stanna kvar i kroppen under lång tid, ha lång hållbarhetstid och vara lätt att dosera. Att PEGylera ett läkemedel kan ge dessa egenskaper. Idag är dock denna tillverkningsprocess långsam och ger ett lågt utbyte. Size Exclusion Reaction Chromatography (SERC) är en ny teknik som förhoppningsvis ska förbättra denna process. Protein är idag vanligt förekoThe PEGylation process is a covalent attachment between a protein (the pharmaceutical) and poly ethylene glycol (PEG) and since the beginning in 1977 PEGylation processes have been used to improve pharmaceuticals. PEGylation of a pharmaceutical achieves improved properties like greater solubility in water, longer residence time in vivo and extended shelf life. The PEGylation process is in general