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Sveriges riksdag och regering har under de senaste decennierna kommit att engagera sig allt mer i arbetet för att stävja skatteflyktens utbredning. I arbetet har inte minst olika lagtekniska lösningar utvecklats och implementerats i syfte att förhindra multinationella företags möjligheter att genom skatteplanering urholka den nationella skattebasen. Förfaranden där koncerninterna lån upptogs med aDuring the last decades the Swedish parliament and government have become increasingly engaged in their efforts to prevent the spread of tax avoidance. This includes a development of different technical legal tools implemented with the purpose to minimise the possibilities for multinational corporations to hollow the national tax base through certain forms of tax planning. Procedures comprising of

This thesis addresses the question if the notion of good democratic representation, as developed by Suzanne Dovi (2007), can be applied in concert with institutional arrangements that are characteristic to representative government where political parties play a crucial role in defining the democratic system. One key feature is argued to be the normative principle of representatives as spokesperso

This essay analyses the ideas of the second amendment of the U. S. Constitution, giving the right to the people to keep and bear arms, and its compatibility with the monopoly of violence, hence also sovereignty. As an introduction to the subject the essay attempts to briefly explain the historical background, interpretations and original purpose of the amendment and to analyse the concept of sover

With a rapid growing number of refugees in the world, extended knowledge concerning the causes of refugee militarization, the situation where refugees become involved in militaristic activities, is of high importance. As previously seen, for example in Kenya, Burma and Syria, refugee militarization often contributes to the spreading and escalation of military conflicts and can add to its protracte

This paper examines the Swedish right-wing party Christian Democrats' (Kristdemokraterna) view on privacy, as expressed in the well known and vibrant FRA-debate. FRA stands for The National Defence Radio Establishment and the debate flourished in 2008-2009, when a new law on the introduction of signals intelligence (SIGINT) was presented by the government in the Swedish parliament. This forced

In 1998 Richard Rosecrace wrote that there was no attempts to balance against the growing power of the European Union. Today the statement by Rosecrance has been falsified by a balancing behaviour by the Russian Federation and CIS member states. In this thesis I search for the trigger to this change in behaviour. The thesis builds a theoretical framework based on neorealist theory and balance of p

In the summer of 2015, the Swedish parliamentary committee KEX published their final report on how to sharpen the control of Swedish arms sales to non-democratic states. A year earlier, Sweden’s Minister for foreign affairs Margot Wallstrom announced the newly appointed government’s decision to formulate a feminist foreign policy. The aim of this thesis is to examine whether proposed policies are

In this paper I examine the reasons on why some poor countries seem to achieve economic growth, while some others do not. Can we decide which country that will succeed beforehand, or is it simply a matter of policy? I take my starting point in the economist Jeffrey D. Sachs framework on why nations are failing in achieving economic growth, and apply those classifications on the comparative case of

The aim of this study is to examine the political and cultural situation of the Russian speaking minority, who remained in the Baltic states after the fall of the Soviet Union. This essay is based on previous research and theories regardning the Diaspora politics in order to understand the underlying reasons for the political dissatifaction of the Diaspora. The research findings show deficiencies

This thesis is a documentation of the security discourse of the Swedish Social Democratic Party. It utilizes the Copenhagen School’s securitization theory to identify speech acts of securitization and desecuritization in the speaking and writing of political actors within the Swedish Social Democratic Party, focusing on the securitization of Muslims. This is done through a qualitative context anal

This thesis addresses the highly topical subject of global income inequality within the developed economies. A constructive analysis approach inspired by Swedish political scientists Bo Rothstein, Lennart Lundquist and Björn Badersten is employed analyze the economics blockbuster Capital in the Twenty-First Century by French economist Thomas Piketty. Empirical, normative and constructive theories

Inom svensk rätt finns sju olika upphandlingsförfarande. Gemensamt för alla utom ett är att de har en kvalifikationsfas och en utvärderingsfas. Det är vedertaget att upphandlande myndigheter kan begära referenser i kvalifikationsfasen som bevis på erfarenhet. Frågan är huruvida detta även är tillåtet i utvärderingsfasen. Om det är det, vilka rättsliga skillnader och problem uppkommer vid användninIn the Swedish law there are seven different procurement procedures. All but one, have a qualification phase and an evaluation phase. It is commonly recognized that contracting authorities may request references in the qualification phase as proof of experience. The question is whether this is also permitted in the evaluation phase. If so, what legal differences and problems may arise from the use

Syftet med uppsatsen är att kritiskt granska hur svensk media har rapporterat om den rasistiska skolattack som skedde den 22:a oktober år 2015 där tre personer gick bort och en person blev allvarligt skadad på Kronans skola i Trollhättan. Vi har valt att analysera artiklar från SVT, en Public service kanal, och Expressen, en kommersiell kanal, för att få en större förståelse för de likheter och sk

Small scale projects outsourced to consultants provide their own difficulties when compared to more standard software development. Some of these problems are a lack of infrastructure and customers inexperienced with software development. This thesis is looking at the possibility of implementing continuous delivery in such an environment. The concrete problems are small projects with very little ro

Huvudförslaget i företagsskattekommitténs slutbetänkande är komplext och innehåller inte minst vissa, ur EU–rättslig synpunkt, problematiska aspekter. I föreliggande framställning analyseras två av dessa aspekter; dels reglerna beträffande avdragsbegränsningar för valutakursförluster, dels reglerna om utjämning av finansnetton inom koncerner. EUD:s praxis visar att prövningen av en nationell inkThe main proposal for a new corporate tax system presented by the Swedish Committee on Corporate Taxation is complex. Certain aspects of the proposal might be violating the free movement stipulated in TFEU. In this thesis two of the said aspects are examined, namely the rules concerning limitations of the deduction for currency losses and offsetting net income within concerns. According to settle

I dagens globala ekonomi råder det konkurrens om den högkvalificerade arbetskraften. Det är ett särskilt stort problem att attrahera denna lättrörliga personkategori till högskatteländer som Sverige och Danmark. Båda länderna har därför infört särskilda skattelättnader riktade mot denna personkrets. Den svenska expertskatten är reglerad i 11 kap 22-23 a §§ inkomstskattelagen och den danska forskerHigh-skilled workers are greatly valued on the global labor market. As a result, a number of countries have introduced targeted tax concessions for high-skilled labor in order to attract this particular part of the workforce. This is especially true for high-tax countries, concerned that the high tax rates dis¬courage high-skilled workers from locating in a particular country. Sweden and Denmark a

Möjligheten till förlustutjämning mellan skattesubjekt i en koncern ses av EUD som en skattefördel. Denna förlustutjämning kan ta sig uttryck på olika sätt varav Sverige inhemskt har valt ett system med koncernbidrag och Storbritannien ett system med koncernavdrag. Genom EUD:s avgörande från 2005, Marks & Spencer, var det inte längre tillåtet att endast erbjuda skattefördelen till bolag som enGroup relief and group contribution constitutes a tax advantage, according to the ECJ. In Sweden the system of group contribution is used and in UK the system of group relief. These systems were declared not compatible with EU law in the case Marks & Spencer from 2005, if the systems did not allow tax relief for cross-border businesses. UK was the first country to be affected by the new rules

Bakgrund: Studier visar samband mellan sjuksköterskans kompetens och patienternas välbefinnande och överlevnad. Forskning saknas om den specialistutbildade akutsjuksköterskans kompetens och yrkesfunktion och betydelsen för patientsäkerheten inom akutsjukvården. Syfte: Undersöka vårdledares förväntning och uppfattning av den specialistutbildade akutsjuksköterskans kompetens och yrkesfunktion. Metod

Denna uppsats har till syfte att undersöka vilken rätt adoptiv- och donatorbarn har till information om sitt ursprung, hur denna rätt tar sig uttryck, och vilka principer som finns bakom regleringen. Rättigheten finns reglerad i folkrättslig (bl.a. FN: s konvention om barnets rättigheter) såväl som nationell lagstiftning. Den innebär en rätt till information om tillkomstsättet och en rätt till infThe aim of this thesis has been to examine what rights Swedish adoptees and donor offsprings have to information about his or her origins, how this right is manifested and the principles that may have influenced the current legislation. A person’s right to information about his or her origins is a right enacted in both international (e.g. the UN Convention on the Rights of the Child) and Swedish n

Det övergripande syftet med uppsatsen är att utreda hur fåmansföretagsreglerna förhåller sig till de krav som finns för reglerna i form av neutralitet och prevention mot inkomstomvandling. I syftet så ingår att ge en historisk överblick över hur förhållningen har förändrats över tid. Det är uteslutande reglerna om utdelning som är föremål för granskning i uppsatsen. I januari 2014 började den senThe purpose of this paper is to investigate the relation between the rules regarding close companies and the demands for neutrality and prevention of income shifting. Furthermore, the purpose is to give an historical overview of how the relation has changed over time. More specifically, the rules regarding dividend allowance are in focus. The most recent changes to the regulation on close held co