Det finns ett behov av förändring inom det internationella skattesystemet för att kunna hantera utmaningarna med skatteundandragande till följd av den digitala ekonomin. De nuvarande internationella beskattningsprinciperna har några år på nacken och är inte uppdaterade i enlighet med den digitala utvecklingen som skett på senare år. Det är därför av största vikt att komma underfund med hur dessa lThere is a need for change in the international tax system to be able to deal with the challenges and gaps of tax evasion due to the digital economy. The current international taxation principles are a few years old and has not been updated in accordance with the digital development that has taken place in recent years. It is therefore of the utmost importance to find out how these gaps in taxatio

En transaktion med en “warehousing”-struktur är en typ av två-stegstransaktion som omfattar flera moment, där säljaren först överlåter målbolaget till en tillfällig köpare som i sin tur överlåter målbolaget till en slutlig köpare. Den tillfälliga köparen används som ett lager för aktierna fram tills den slutliga transaktionen blivit godkänd av Europeiska kommissionen, varefter den slutliga transakA transaction with a warehousing structure is a type of two-step transaction, where the seller first transfers the target company to an interim buyer, who in turn transfers the target company to an ultimate buyer. The interim buyer is used as a ‘warehouse’ for the shares until the ultimate transaction is approved by the European Commission, after which the ultimate transaction can be implemented.

This study aims to examine whether the Swedendemocrats has moved into the mainstream in the timeframe of 2010 to 2019. Based on the theoretical framework presented in Akkerman et al. (2016) and its methodological approach, the study analyzes the Swedendemocrats through the three dimensions that refers to mainstreaming. The Swedendemocrats are then examined on basis of position blurring in multidim

En parts tillgång till information i en rättegång blir ofta avgörande för hur väl denne kan tillvarata sin rätt. Det är som huvudregel upp till parterna själva att anskaffa informationen, men det finns undantag. För de fall en informations-innehavare vid den utomprocessuella informationsanskaffningen inte med-verkar kan domstolen ibland bistå med informationsanskaffningen. InformationsanskaffningA party's access to information is crucial within the litigation process. In the event of a legal dispute, the main rule is that the parties must take care of gathering the necessary information on their own. However, there are exceptions. For those cases where the information holder does not cooperate, the court can assist with the information-gathering. Obtaining information in the event of

The study aims to evaluate climate movements in four different democracies in order to determine what impacts their choice of strategy for political influence. Movements can choose to either be disruptive or conventional. An internal set of variables through resource mobilisation, and an external set of variables through a theory of state relationship with social movements are examined through the

This explorative essay aims to describe and evaluate local councilors’ EU knowledge in the South of Sweden (swe. Sydsverige). In the few previous studies, the self-assessed EU knowledge of Swedish local politicians has been found to be low (SOU 2016:10; Europeiska regionkommittén 2021). This is despite that the local level is affected by politics on the EU level on a daily basis, through implement

Straffrätten är ett uråldrigt system för att uttrycka och upprätthålla olika värden. I sin utformning och begreppsapparat är den framförallt anpassad till klassiska, synbara, fysiska angrepp av olika slag. Den riskerar därför att bli vilseledd i mötet med det moderna samhällets normer och intrikata sociala mönster. Ett område där straffrätten ofta har svårt att navigera är den ekonomiska brottsligThe criminal law is an ancient system for expressing and enforcing different values. Its structure and language are primarily tailored for traditional, visible, physical offences. It is therefore prone to be led astray by the norms and intricate social patterns of modern society. One field where it is oftentimes difficult for the criminal law to navigate is that of white-collar or economic crime.

Evaluative practices play an increasingly important role in the management of local government. More than ever, evaluations are seen as a means for stakeholders to garner objective information about the performance of public organizations in order to demand accountability. However, this understanding of evaluative judgments as objective is being challenged by constructivist scholars. They argue th

This study examines the development of affective polarization in Sweden and whether it can be attributed to the political debate changing its focus to new issues. The study builds on data from the SOM-undersökning and focuses on the last twenty years. In the study, I argue that changes in what the electorate perceives to be the most important type of political issue have a causal effect on aff

The study examines the Polish state's problematizations and statements during the period 2020 to 2022 concerning Poland's new abortion law. In 2021 the abortion law in Poland became more strict, in case of fetus abnormalities, abortion is now banned. The study is a discourse analysis based on Bacchi's "What is the problem represented to be?" to analyze the problematization th

The last two decades have been marked by pandemics, epidemics and outbreaks of infectious diseases. They have highlighted the challenges and flaws the EU has been standing in front of regarding public health emergency preparedness. Public health officials and scholars have presented the need for more developed coordination, cohesion and communication between the Member States and the EU and its in

Under det senaste decenniet har rättsstatens ställning som ett värde av grundläggande vikt för EU-rätten ifrågasatts genom den politiska utvecklingen i vissa medlemsstater. Särskilt i Polen och Ungern går det att se hur centraladelar av statsmakten har nedmonterats. År 2021 införde EU en villkorlighetsmekanism, som ger EU:s institutioner befogenhet att hålla inne budgetåtaganden till medlemsländerOver the last decade, the status of the rule of law as a foundational value of the EU legal order has been questioned by the political developments in certain EU member states. Particularly Poland and Hungary have seen a rapid dismantling of central state institutions, in a process which has become known as rule of law backsliding. In 2021, the EU legislator introduced a new mechanism to counter t

Uppsatsen syftar till att utreda rättsläget i frågan om en allmän reklamationsplikt vid avtalsbrott i situationer som inte omfattas av någon lagreglering. Ett särskilt syfte är att klargöra reklamationsplikten närmare beskaffenhet när det handlar om avtal om komplexa immateriella tjänster, såsom rådgivnings- och undersökningstjänster. En rättsdogmatisk metod tillämpas. Utredningen kommer fram tillThe thesis seeks to investigate whether there is a general duty to give notice in the event of a breach of contract in situations not covered by a statutory regulation. A particular purpose is to clarify the inner nature of the legal institute of notification when it comes to contracts on complex intangible services, such as legal advice and investigation services. A legal dogmatic method is appli

Natural resource abundant countries, especially ones rich in oil, tend to suffer from political and economical problems as an effect of their resource wealth. This phenomenon has been observed and studied by many scholars and has been labelled the “Resource curse”. The occurrence of resource curses is mainly observed in countries that are not wealthy, aside from the wealth they have accumulated fr

Denna undersökning har undersökt om propositionen ”Ett förtydligat statligt ansvar för vissa kärntekniska verksamheter” gynnar gemensamt lärande i deltagande för att leda till gemensam kunskapsproduktion under beslutsprocesser utifrån Cuppens (2010) CCM ramverk för att möjliggöra bättre kunskapsanvändning i beslutsprocesser. Studien genomfördes genom att identifiera ett problemområde som är ostruk

Polarisation is a hotly discussed and eagerly researched topic these days. This research specifically examines the effects of one type of polarisation: Ideological Polarisation on voter turnout. It does so by measuring the average ideological distance between all parties in European multiparty systems between 1999-2021 and correlating this to voter turnout in elections. Two of the ideological meas

With the growing number of migrants, could a populist migrant party succeed in Sweden just like the party Denk in the Netherlands? By applying Akkermans populism scale and the immigrant hypothesis this study strives to begin to answer this question by looking into one of the country’s largest migrant populations: Arab-Swedes. Through a survey (N=333) three aspects are measured (1) How populist are

This thesis looks at strategies for political control of state funded research by analysing the government’s research and innovation propositions from 2008, 2012, 2016 and 2020. The focus of the thesis is on the tension between academic freedom, political control and use of research and democracy and whether the state in any way controls the content of research. The thesis also answers the questio

The Social Democratic Workers Party of Sweden portrays itself as a party for all workers. However, with the precarious situation of the newly emerged crowdworkers the status quo, in terms of letting the unions handle it, is not enough of a solution, which is puzzling. Or in other words, it is not seen as a strong enough action. Therefore, three hypotheses on why the Social Democratic Workers Party

This essay intends to study the development of the official Swedish security doctrine between 1990-2022. The theoretical framework is based on Katarina Brodin's and Wilhelm Agrell's research on doctrinal analyzes. The theoretical framework is created based on a mixture of Agrell and Brodin's definitions and research. Thus, the variables examined are: worldview, goals and actions. Based