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Swedish trailing taxes and EU-law-an analysis of the Treaty-conformity of the Swedish provisions regarding deferral of capital gains tax on the exchange of shares

Mål rörande rena utflyttningsskatter har det senaste decenniet varit tämligen frekvent förekommande i EU-domstolen. Detta har i sin tur medfört att, b.la, Kommissionens fokus har riktats gentemot ifrågakommande medlemsstaters utformning/tillämpning av denna typ av skatter då medlemsstaterna i sin strävan att skydda sina respektive skattebaser gärna använder sig av utflyttningsskatter i olika utforOver the last decade there has been an increase in the number of cases that are referred to the Court of Justice of the European Union (CJEU) with regards to matters of exit taxes. Consequently, this has turned the Commission’s focus towards the outline of the respective exit tax regimes applied in the different Member States (MS). This since the MS, in their efforts to protect their respective ta

The grey partridge and AESs in Sweden: Setting up an experimental restoration of the grey partridge and associated farmland biodiversity in Sweden

The grey partridge Perdix perdix has suffered a severe decline in numbers and contraction in range during the last half century. The loss of landscape heterogeneity through agricultural intensification has often been indicated as a cause. By preserving and managing small biotopes and creating uncropped border zones, some ecological heterogeneity is maintained and recreated with the aid of agri-env

Home States' Duty to Protect Human Rights - To what extent is Sweden requiring Swedish corporations to comply with human rights extraterritorially?

Det kan hävdas att multinationella företag undviker ansvar för mänskliga rättighetskränkningar på grund av otillräcklig nationell reglering så väl som folkrättsliga bestämmelser. Denna uppsats har därmed utformat tre syften: först ämnar uppsatsen att undersöka i vilken utsträckning staters skyldighet för att skydda mänskliga rättigheter kan minska företags straffrihet för mänskliga rättighetskränkIt has been argued that multinational corporations benefit from impunity when it comes to human rights violations due to inadequate corporate regulation in host states as well on the international level. Thus, there are three purposes of this thesis: first to examine to what extent states’ duty to protect human rights can be utilised to hold corporations accountable for human rights violations in

Starting a Career in Sweden: International Students’ Perception regarding Future Careers and Diversity in the Swedish Corporate Environment

In an increasingly globalized world, the contact with diverse individuals on a daily basis is unquestionable. Individuals regularly seek intercultural experiences and skills as a way to enrichen their professional and personal approaches and stand out in today’s competitive markets. This study focuses on international master students from Lund University’s School of Economics and Management (LUSEM

Impacts of increased plastic recycling in Sweden - A quantitative study of the environmental, social and economic impacts of increased plastic recycling in Sweden

Miljörelaterade, sociala och ekonomiska effekter av en ökad plaståtervinning i Sverige Dagens plastproduktion är förknippad med åtskilliga miljöproblem. En av de största utmaningarna är att en betydande del av den plast vi konsumerar hamnar i världshaven. År 2050 förväntas plastproduktionen vara fyra gånger större än vad den är idag. Om vi inte agerar kommer det snart finnas mer plast (i vikt) än

New Ordovician-Silurian drill cores from the Siljan impact structure in central Sweden: an integral part of the Swedish Deep Drilling Program

New drill cores from the largest known impact structure in Europe, the relict of the Siljan meteorite crater, provide new possibilities to reconstruct Early Palaeozoic marine environments and ecosystems, and to document changes in sedimentary facies, sea level and palaeoclimate in Baltoscandia. The impact crater is an important target of the project "Concentric Impact Structures in the Palaeozoic"