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År 2013 initierades BEPS-projektet av OECD, vilket syftar till att motverka skatteflykt och erodering av skattebaser. En av projektets åtgärdspunkter (nummer 7) har till ändamål att förändra definitionen av vad som utgör ett fast driftställe enligt OECD:s modellavtal. Den nuvarande definitionen av ett fast driftställe har varit i stort sett oförändrad sedan den infördes i modellavtalet 1963. I taThe OECD initiated the BEPS project in 2013 with the purpose of eliminating tax avoidance and profit shifting. One of the actions in the project aims to change the current definition of permanent establishments in the OECD model convention, especially concerning dependent and independent agents. The current definition of a permanent establishment has, with the exception of minor changes, been in

There are several examples of studies that cover rebel-to-party transformations, yet most only focus on the issue in the context of negotiated peace agreements. This thesis aims to apply theories of insurgency studies combined with strategic analysis of war termination in a comparative case study, to see under what circumstances voluntary rebel-to-party transformation may occur. The cases were sel

During 2015 and 2016 Sweden received more immigrants than usual and the debate on who is a citizen, and what it means to be one, grew popular. Part of the debate was about how the Swedish model and the Swedish welfare state would survive. In many cases the immigrants was seen as a threat towards institutions which play a part in the Swedish perception of what the societal contract entails.The pape

The purpose of this essay is to study the problematic relationship between Sweden and Russia and how Sweden has changed its view about Russia as a threat to the Swedish sovereignty since the end of the Cold War. For this purpose I will study and analyse governmental propositions and other military documents between the time periods of 1990 - 2015 to decipher how Sweden views Russia as a security t

Det här arbetets syfte är att ur ett genusrättsvetenskapligt perspektiv undersöka hur diskussionen om samvetsvägran vid abortvård påverkar vår syn på rätten till abort. Min utgångspunkt är att den aktuella frågan handlar om två potentiella mänskliga rättigheter som står mot varandra; rätten till abort och rätten till samvetsvägran vid abortvård. I Sverige har frågan främst aktualiserats genom den The purpose of this paper is to analyze how the discussion on the right to conscientious objection in abortion care may affect our view of the right to abortion. The study is conducted from a gender perspective and the starting point is the contradiction between two potential human rights: the right to abortion and the right to conscientious objection in abortion care. In Sweden, the issue of cons

Written essay investigates Gothenburg municipalitys´ new policy which tries to integrate unaccompanied minors in strong socio-economic neighborhoods. This essay therefore tries to answer the question of how prepared these communities are for integrating their new neighbors,- this is done by a case study of city district of Örgryte-Härlanda, which is one of many places planned for temporary accommo

For some time now “Rondellen”, a roundabout just outside Folkets Park in Malmö, has been a place where drug transactions are taking place out in the open street. Buyers know that sellers will be there for a quick and easy transaction in a central part of Malmö. But why are the transactions taking place just there? A lot of people are passing by who can watch them trade or the police can come aroun

The regional planning office of Stockholm has pointed out eight core suburbs for the transition of suburbs into urban centers. The suburb of Täby is one of these. The transition implies changes on the fundamental components of place, the physical setting, its activities and meanings. The changes will affect citizens who spend their everyday life in Täby. Therefore, the essay has its starting point

On the night of November 13, 2015, after the attacks perpetrated by the so-called Islamic State against France in Paris and Saint-Denis, President François Hollande decreed the state of emergency. This state of emergency is a state of exception which restricts certain civil liberties such as the freedom of assembly, as several NGOs and UN rapporteurs denounced. Since the September 11 attacks, seve

Uppsatsen behandlar den svenska konsensusdemokratin där nedskärningen av det svenska försvaret utgör forskningsproblemet. Uppsatsen belyser konvergensen inom den politiska sfären i ett syfte att söka en förståelse för fenomenet. Det empiriska underlaget består av regeringspropositioner vilka behandlar försvarsbesluten och uppsatsens teoretiska ramverk utgörs av Ken Booths kritiska säkerhetsstudier

The aim of this thesis is to analyze whether the aggressive foreign policy actions recently taken by the Kingdom of Saudi Arabia can be understood and explained through political identity theory and role conception theory from a social constructivist theory perspective. This will be done through a discursive analysis method according to Laclau and Mouffe, aiming to identify a discourse of the iden

Uppsatsen analyserar den svenska utrikespolitiken efter regeringen deklarerat införandet av en feministisk utrikespolitik. Uppsatsen använder en diskursanalys för att skapa förståelse för hur utrikespolitiken är formad. Uppsatsen analyserar diskursen om feministisk utrikespolitik genom studier av ett urval av regeringens egenproducerade offentliga material. Detta görs även för att synliggöra de un

The terrorist attacks on September 11, 2001 have had a profound effects on global perceptions of security and threats. The ensuing global War on Terror has increasingly been used by the US as a pretext to wage a ‘global war’, far outside the borders of the American homeland. As a result of this, Africa has grown in strategic value, with the US increasingly engaging with states like Kenya with the

The aim of this case study is to investigate to which extent the concept of TOD (Transit-oriented Development) has been implemented in the urban development project surrounding the Citytunneln train station Triangeln in Malmö, Sweden. Furthermore the study has focused on answering if these implemented TOD concepts has had a role in creating gentrification in the area. The research methods used in

Our modern society’s functionality and safety is highly dependent on the smooth functioning of a number of activities, services and flows, frequently termed as critical infrastructures. Disruptions in these infrastructures pose a great risk for our societies, which could result in economic losses, damage to the environment and public health, and in worst-case result in loss of life. This thesis se

Unveiling political motivation as a feature in the actions of states has since the mid 20th century been a rising subject of interest in the academic research of International Relations. Research has predominatly focused on the incidence of war as a method to foster domestic support, however the manifestation of political stimulus streches past these events. The study aims to reasearch the politic

Personuppgifter och användardata har kommit att få ett större kommersiellt värde än någonsin tidigare. I den digitala ekonomin är personuppgifter ofta en av företags viktigaste tillgångar. Företags ökade insamling och hantering av personuppgifter innebär dock risker och utmaningar i förhållande till EU-medborgares personliga integritet och personuppgiftsskydd. Denna uppsats tar sin utgångspunkt i The commercial value of personal data is now higher than ever before. In the digital economy, personal data is often a company´s most valuable asset. However, the increased collection and processing of personal data poses risks and challenges to the protection of EU citizens’ privacy and personal data. This paper is based on the conflict of interests between the protection of personal data in rela

The urbanization process today places high demands on our city planners to find the best practices and solutions for the transportation systems in our growing and crowded cities. The bike is seen as one of these solutions, but if the bike will have a functional role in our cities, we need to create accessible and available bicycle networks. This paper is based on a case study of Lund, a city where

Swedish migration politics is going through a radical change in 2016 when restrictive temporary laws are accompanied by governmental plans of deporting up to 80,000 people the coming year. This thesis takes a hold of these changes and investigates how the political ambition of deporting a radically increased amount of people has been made possible. More specifically, the thesis examines how the Sw

När föräldrar till barn i vårt samhälle blir oense och inte på egen hand kan lösa frågor om vårdnad, boende och umgänge träder vår rättsliga reglering in för att reda ut den konflikt som råder. Regleringen avseende vårdnad, boende och umgänge finns i 6 kap. FB. När en konflikt mellan föräldrar presenteras för socialnämnden eller tas upp i allmän domstol fyller de civilrättsliga reglerna kring vårdThe regulation concerning custody, residence and access are provided in the Swedish Parental Code Chapter 6. When a conflict between parents is presented before the social welfare committee or the general Court, our civil law regulation fills a controlling function as well as a conflict resolution function. Our social welfare committee or our Courts shall ensure that all decisions concerning cus