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Med två motstående skyldigheter som utgångspunkt syftar uppsatsen till att utreda hur införlivandet av rapporteringsskyldigheten av skatterättsliga arrangemang i DAC6 och dess begränsning avseende advokater förhåller sig till yrkesgruppens tystnadsplikt. Därutöver diskuteras hur nämnda påverkas av avgörande C-694/20 Orde van Vlaamse Balies m.fl. som utökat den EU-rättsliga LPP genom att fastställaBased on two conflicting obligations, the essay investigates how implementing the reporting obligation for tax arrangements (DAC6) and its limitation concerning lawyers relates to the duty of confidentiality. Additionally, the paper discusses how these aspects are influenced by the judgment of the Grand Chamber, C-694/20 Orde van Vlaamse Balies, which extended the EU legal professional privilege (

This research sets out to study how the civil society organisations are portrayed in the governmental policy “idéburen välfärd”. The policy aims to facilitate and increase the participation of non-profit and non-governmental organizations in the publicly funded welfare production. Taking a discursive governmentality perspective, the policy is scrutinized through the framework of WPR “what´s the pr

Barn och unga placeras i sista hand eller akut på Statens institutionsstyrelses ungdomshem (SiS-hem). De flesta av barnen blir tvångsplacerade där med stöd av lag (1990:52) med vissa bestämmelser om vård av unga (LVU), orsak till placering kan vara droger, otrygg hemmiljö och kriminalitet. Placeringar görs även med stöd av lag (1998:603) om verkställighet av sluten ungdomsvård (LSU). Syftet med tChildren and youths are placed, urgently or as a last resort, at SiS youth homes. Most of the children are forcibly placed with the legal support in the law (1990:52) with special provisions on the care of young people (LVU), a few of the reasons behind the placements are drugs, unsafe home environments or crime. Placements are also made with the support of the law (1998:603) on the enforcement o

This study aims to answer the question of why different cases of sportswashing is represented differently in the newspapers. Although the critique and accuses of sportswashing carries almost the same ground of arguments, the amount and intensity of a holistic discourse varies. The chosen tournaments to compare is the three most recent in modern time, FIFA World Cup Russia 2018, Olympics Beijing 20

In their response to the Russian invasion of Ukraine, in 2022, Poland and the Czech Republic surprised the world with their decisive and strong support, being leading contributors of both humanitarian and military aid. This paper is a qualitative case study using content analysis method and the theoretical framework of role theory. The aim is to investigate what underlying motives are behind the P

A prominent movement for change of the current food system is Vía Campesina, a peasants’ movement advocating that food policy should incorporate perspectives from the most affected. Since the 1990s, international organisations (IOs) have opened up to non-state actors, allowing movements like Vía Campesina to occupy spaces ‘inside’ organisations instead of opposing from the ‘outside’. This thesis e

It is in political scientific theory commonly understood that the politics of microstates are defined by a lack of ideological plurality and strong public consensuses. This study aims to investigate whether such characteristics may contribute to the emergence of party systems that hinder the full democratization of countries. The study has been conducted as a multiple-case study including the prin

In recent years the unprecedented spread of disinformation on online platforms, along with declining trust in government, journalism, and institutions, has consequently led the EU to regard disinformation as an urgent threat to democracy. To address the threat the EU decided in 2022 on the groundbreaking Digital Services Act (DSA) legislation, targeting digital platforms. However, the complexity o

Syftet med denna rapport är att undersöka hur länderna Botswana och Chile undkommit den politiska resursförbannelsen. Den politiska resursförbannelsen antyder på ett negativt förhållande mellan naturresurser och demokratisk utveckling. Forskning tyder på att institutioner påverkar hur ett land påverkas av förekomsten av naturresurser. Vår jämförande fallstudie använder en blandning av mest olika dThe purpose of this report is to examine how the countries Botswana and Chile came to escape the political resource curse. The political resource curse suggests a negative relationship between natural resources and democratic development. Research suggests that institutions affect how a country is affected by the existence of natural resources. Our comparative case study uses a mix of most-differe

This study seeks to understand and explain why Sweden and Finland voted differently in the Council of the European Union on the proposal of a minimum wage directive. The two countries share a labor market system, based in collective bargaining and important roles for trade unions and employer organizations, without a legally set minimum wage. At the time, the two countries hade ideologically simil

The purpose of this study is to examine the relationship between the illegal Israeli settlements and extraordinary security measures in the Occupied Palestinian Territories. Specifically, this study aims to answer the following questions: How do the illegal settlements relate to the extensive security measures employed by Israel in the Occupied Palestinian Territory? What are the effects on the Pa

År 2017 antogs lag (2017:310) om framtidsfullmakter, LFF, med syftet att fungera som ett alternativ till systemet för godmans- och förmyndarskap i föräldrabalken (1949:381). LFF infördes för att ge enskilda möjligheten att kontrollera sina framtida ekonomiska och personliga förehavanden. Målet med den nya lagstiftningen var att öka den enskildes integritet och rätt till självbestämmande. FramtidsfIn 2017, the Act on powers of attorney for the future (2017:310) was adopted with the aim of serving as an alternative to the system for limited guardians and administrators in the Parental Code (1949:381). The Act was introduced to give individuals the opportunity to control their future financial and person-al affairs. The goal of the new legislation was to increase the individual´s integrity an

Den gamla konsumentköplagen har kritiserats av hästnäringen eftersom den har ansetts vara mycket hämmande för näringsidkares möjligheter att sälja hästar till privatpersoner. Detta eftersom en häst enligt lagen är en lös sak, och i den tidigare konsumentköplagen särskilde lagstiftaren inte levande djur från övriga varor. Vilket innebar att näringsidkarna fick en oskäligt tung bevisbörda om en konsThe old consumer sales act has been criticized by the horse industry for restricting traders in their possibilities of selling horses to consumers. The reason for this has been that horses in the eyes of the law are considered chattels, which means that the same rules applied to both horses and refrigerators. In the old law there was an assumption that any faults that occurred within the first six

This study focuses on addressing the development challenge of inadequate water, sanitation, and hygiene (WASH) facilities in the ready-made garments (RMG) industry factories in Bangladesh. The importance of studying this challenge lies in its direct impact on workers' health, well-being, productivity, and overall socio-economic development. Bangladesh's prominence in the global textile ind

Contemporary global challenges require collective action that exceeds national borders. This thesis explores a group of active citizens who take the initiative to contribute to combat some of these challenges through small voluntary-led development organisations (SVDOs). Specifically looking at the role of engaged citizens in Denmark, these SVDOs form an unconventional actor in international devel

In the agriculture industry in the south of Sweden decreased water availability and longer growing season is expected due to climate change. By storing water resources during fall and winter, when natural water supply is high, the increased irrigation demand can be met. Stored water can be used to irrigate crops during spring and summer, ensuring food production. Longer growing season is likely to

The ideas and interests of how to move forward with the new religion and its new caliphate during the first century of Islam, were often varied and were in conflict. In the year 77 A.H (696-697 C.E.), the first Islamic Dinar was minted as a part of a wider state reform. Its abstract art and focus on language and religion symbolized the start of a new state identity that influenced a later systemat

The aim of this study was to investigate the occurrence and variation in disaster preparedness planning, for particularly vulnerable groups, in Swedish social services at the beginning of the covid-19 pandemic. The aim was also to investigate whether disaster preparedness planning, as measured in this study, had a bearing on the number of deaths from covid-19 in special accommodation and home care

Abolition theory and degrowth theory address important issues in the social-political world. An emergent discipline (in academia), abolition theory carefully dissects the ideological and historical underpinnings of the current system of police and prisons in the United States. It offers a systematic critique of their impact. Abolitionist scholars and activists also offer a creative framework for e

In 2020, Covid-19 was declared a global pandemic, which’s effects caused a crisis for society, individuals as well as the multiprofessional teams in Swedish healthcare. The aim of this thesis was therefore to explore the experience of healthcare social workers, doctors, and nurses in multiprofessional teams during the covid-19-pandemic and how this crisis has affected their collaboration. The stud