I upprepade avgöranden har EU-domstolen på senare tid slagit fast att det strider mot unionsrätten att ta ut källskatt på utdelning i gränsöverskridande situationer då jämförbara, rent inhemska transaktioner inte belastas med något motsvarande skatteuttag. Med anledning härav har möjligheten att ta ut källskatt på utdelning varit föremål för omfattande diskussioner, särskilt i utländsk litteratur.Lately, in repeated rulings, the European Court of Justice has held that it is contrary to EU law to levy withholding tax on dividends in transnational situations when comparable, solely domestic transactions are not burdened with a corresponding tax levy. In respect thereof the possibility to levy withholding tax on dividends has been the topic of extensive scholarly discussions, especially in fo

This research draws attention to the way irregular migrants in South Africa experience their journey towards a better life, the vulnerability they face, and their capacity to adapt and to be agents of change. Qualitative interviews were held with 10 irregular migrant women, which were analyzed through an analytical framework of vulnerability and agency, while keeping a focus on their illegal migra

This thesis has dealt with dancing in the Greek Bronze Age from an anthropological perspective. The main question was whether any similarities in dancing in the Bronze Age through to the Classical period could be seen. By using an archaeological material and modern research on dance in the Classical period and on folk dancing in Greece today, the aim was to easier be able to interpret the Bronze A

Skattetilläggsbestämmelserna och skatteflyktslagen utgör var för sig till viss del kontroversiella metoder för att skydda den svenska skattebasen. Skatteflyktslagen infördes till att börja med som medel för att åstadkomma en jämlik och korrekt beskattning i fall då de skattskyldige på ett lagenligt vis kringgått skattebestämmelser. Som tiden gått har skatteflyktslagen fått ett utvidgat tillämpningThe regulations on tax surcharge and the Tax Evasion Act are both considered to be controversial ways of protecting the Swedish tax base. The Tax Evasion Act was passed in order to achieve an equal and correct taxation even though the taxpayer in a legal way has evaded tax. Over the years the scoop of application of the Tax Evasion Act has increased and with the ruling in the case RÅ 2010 ref. 51

This study will provide an investigation of the prevalence of psychiatric symptoms in children and the efficiency of child psychiatric treatments at an open children’s and adolescent’s psychiatric clinic in Sweden. Quantative analysis of 1190 semi structured, normed interviews were conducted which make this sample including every intake patient at the clinic during a given time. 206 follow-up inte

The study investigates how the consumption of bulk commodities has transformed from mundane to remarkable and reveals how people, events, meanings and ideas from the past have affected this change in consumers’ attitude. The paper discusses how mundane products have become a center of consumer interest and provides theoretical explanation of the phenomenon. The research focuses on bottled water as

This study aims to determine the significance of different sources of financial flexibility that enables firms to respond to negative shocks or investment opportunities in form of unexpected periods of insufficient resources. The empirical study is based on a model that proxy for firms’ investment and dividend policies to further examine how possible cash shortfalls is resolved. The sample covers

The purpose of this essay is to investigate what implications a naturalized account of metaethics could have for our understanding of ethics and to advance a type of ethical naturalism that is non-reductionist. During the course of the study several different approaches to metaethics are investigated and critically evaluated, before a positive account of ethical naturalism is delivered. It is argu

The thesis attempts to assess the role of the OECD Commentaries in tax treaty interpretation process concluded between Non-OECD and OECD states. In order to reach the goal of the thesis the thesis discusses the legal status of the OECD Commentaries under public international law, in particular the interrelation of the Commentaries with the Articles of 31 and 32 of the Vienna Convention. The thesis

Vi lever i ett postmodernt samhälle där miljöproblem är ett stort fenomen som präglar vår kultur. I denna uppsats har vi studerat hur marknadsföring drar nytta av människors oro för miljön, genom grön marknadsföring. Vi har använt Ben & Jerry’s som fallstudie och gjort en semiotisk och retorisk analys av deras hemsida. En semiotisk analys synliggör tecken, symboler och associationer typiska fö

Summary The EU and the Member States are concerned about VAT fraud and they consider it necessary to reduce the gap the VAT fraud makes. The purpose of this thesis is to describe three methods that are used in the fight against VAT fraud. Those methods are the reverse charge mechanism, joint and several liability and the knowledge test. Those methods are described, defined how they are used and wh

This paper examines the relation between violent conflicts and democratization in Georgia. Since independence in 1991, Georgia has grown towards increased democratization but within the political transition, many obstacles, in form of violent conflicts and war have threatened the country. In the Democratization and War theory, Mansfield & Snyder argues that increased democracy increases the ri

Denna uppsats undersöker kvinnors deltagande I fredsprocesser och transitional justice processer I Bosnien-Hercegovina efter undertecknandet av Daytonavtalet 1995. Kvinnors deltagande i processerna analyseras ur ett genusperspektiv med hjälp av feministisk teori och maktbegreppet. Uppsatsen bygger på en fallstudie som undersökts genom empiriskt material som utgörs av tidigare forskning inom ämnet.

This essay examines the nature of contemporary UN peacebuilding mandates and the critique aimed at incorporating Western liberal ideas in postconflict peacebuilding missions. A critical discussion is provided to highlight the problems inherited in promoting liberal peacebuilding in peace operations, followed by an analysis and comparison of the mandates for UNAMSIL and UNMIS through an analytical

Kan skuggträd och landskapsdesign minska insektsangrepp på kaffe? Kaffe är en av de viktigaste handelsvarorna i världen, uppskattningsvis dricker 500 miljoner människor över hela världen denna mytomspunna dryck. Svenskarna konsumerar massvis med kaffe, i medeltal hela 161 liter/person/år, vilket skulle räcka till att fylla ett badkar. Över 20 miljoner familjer i över 50 länder är beroende av kaff

Climate change is predicted to lead to an increase in the frequency and severity of climate extremes and variability (IPCC 2007). The result is an increase in climate-related disasters in a world where, even without climate change, the number of disasters is already on the rise (UNISDR 2010). Also Sweden will be severely affected by climate change as temperatures are expected to rise more in North

Abstract Authors: Maria Silversand och Maria Svensson Title: Praktiken ger liv åt teorin - skoltrötta ungdomar Supervisor: Johan Cronehed The purpose of this assignment has been to investigate how the definition of “school fed” has been construed in newspaper articles and if, and how, it has changed over time. From our question formulations which were; how the concept ”school fed” is defined, mea

The purpose of this essay is to analyze how the sexual violence against women is being reported. Sexual violence against women is something that has been up for debate a long time. People and organizations all over the world have for a long time reported how women are being raped and how that is affecting them. The two reports in this essay from Human rights Watch shows how the retelling about the