Stater ingår skatteavtal huvudsakligen i syfte att undanröja internationell juridisk dubbelbeskattning, som anses uppställa ett hinder för utvecklingen av mellanstatliga ekonomiska förbindelser. I skatteavtal förpliktigar sig stater att begränsa sina skatteanspråk till förmån för den andra statens beskattningsrätt. Avtalens begränsande effekt i kombination med skillnader i staters interna skattesyThe main reason for states to enter into tax treaties is to prevent international juridical double taxation, which is considered to have harmful effects on cross-border economic relations. In tax treaties, states oblige themselves through international law not to raise taxes with respect to taxing rights given to the other state under the treaty. A well-known problem is that taxpayers can exploit

Article 102 TFEU prohibits any abuse by one or more undertakings in a dominant position. A dominant undertaking offering exclusivity rebates falls under the prohibition laid down in Article 102 TFEU. The treatment of exclusivity rebates in case law has been a controversy, the first cases held a strict approach towards exclusivity rebates and established that exclusivity rebates are to be assessed

I februari 2015 antog det Brittiska parlamentet the Counter-Terrorism and Security Act 2015, i syfte att fylla ut luckor i den tidigare kontra-terror lagstiftningen. De temporära reseförbud som därmed infördes riktas mot det tilltagande problemet med så kallade foreign fighters och består av två delar. Befogenheten att beslagta och kvarhålla pass och andra resedokument ger en gränskontrollerande tIn February 2015 the British Parliament adopted the Counter-Terrorism and Security Act 2015 for the purpose of filling gaps in the previous counterterrorism legislations. The temporary restriction on travel measures thus introduced, target the increasing problem with so-called foreign fighters and consist of two elements. The power to seize and retain passports and/or travel documents entrusts a p

Aquaculture is a growing sector and many studies are carried out to select and optimize species for conservation, keeping or production. Lately, new species are being introduced in aquaculture, although for some of them the basic knowledge is still incomplete. Moreover, there are further issues connected to acclimatising the new species to artificial conditions and have them reproduce successfully

Idén till denna uppsats kommer från det utbredda fenomenet “land grabbing”, vilket bland annat har lett till att ett stort antal människor över hela världen har blivit tvångsförflyttade. Inom det internationella regelverket för mänskliga rättigheter finns det en rättighet till adekvat (lämplig) bostad. Att tvångsförflytta människor anses vara ett direkt åsidosättande av denna rättighet. UppsatsenThe inspiration to this thesis springs from the phenomenon of “land grabbing”, which have had forced evictions of numerous persons and communities across the world as one of its devastating effects. International human rights law recognizes a right to adequate housing, and instances of forced eviction are considered a prima facie violation of this right. This thesis is a case study on adequate ho

The Swedish Government introduced the Swedish interest deduction limitation rules as it was identified that the preferential tax treatment of debt in comparison to equity had been used by Multi-National Enterprises for tax planning purposes. The Swedish rules have, however, been under investigation of the European Commission, which, in a letter of formal notice to the Swedish Government, has state

Särskilda bestämmelser för fåmansföretag och dess ägare tillkom i den svenska skattelagstiftningen för första gången 1976. Skälen till lagstiftningen var att bland företag med ett fåtal ägare ansågs det en möjlighet att välja att ge delägarna utbetalningar eller förmåner på sådant att skatteeffekterna minimeras och innebar betydande ojämnheter av skatteeffekter efter valet av bolagsform. Reglerna Specific rules for closely held companies and their owners were added in the Swedish tax laws for the first time in 1976. The reasons for the law was that among companies with a few owners considered it an opportunity to choose to give the partners or benefit of such tax effects are minimized and meant considerable unevenness of tax effects for the choice of company form . The rules have been amen

This research examines the introduction and diffusion of biochar as a soil amendment and biochar producing stoves in Embu County, Kenya, together with its related socio-economic potentials and challenges. The area has seen rapid rates of deforestation together with declining soil fertility during the last couple of decades. Biochar as a soil amendment and biochar producing stoves offers a viable s

I slutet av 2010 upplopp i Tunisien ledde till att den Ben Ali regimen som hade styrt Tunisien sedan 1987 föll. Efter regimens fall gjordes efterfrågningar, till stor del från civilsamhället, angående hur man skulle hantera det förflutna i form av en process av övergångsrättvisa (transitional justice). I december 2013 antogs en lag om övergångsrättvisa. Lagen definierade perioden som skulle ingå iIn the end 2010 uprisings in Tunisia led to the fall of the regime of Ben Ali who had governed Tunisia since 1987. After the fall of the government request regarding how to handle the past in form of a transitional justice process was made, mainly from civil society. In December 2013 a law on transitional justice was adopted that defines the period that the transitional justice process is aiming o

Med den här uppsatsen har jag velat belysa och undersöka olika bevisrättsliga grundbegrepp som är relevanta vid prövningen av någons identitet i skyddsgrundande ärenden. Med begrepp som bevisbörda, utredningsansvar och beviskrav har jag dels velat lyfta fram bevisprövningen i sig, dels belysa några rättssäkerhetsaspekter som kan komma att aktualiseras. Identiteten är en del av skyddsbedömningen Identity assessments in the asylum process are necessary so that the person´s need for protection can be connected to him or her. The Migration Supreme Court has therefor taken a position saying that the identity has to be proven in order for the person to be granted residency permit. The burden of proof lies on the individual and he or she has to make his or her identity probable. Although the bu

Bakgrund: Den vanligaste behandlingen för muskelinvasiv urinblåsecancer är cystektomi. Internationella studier har visat att ungefär en fjärdedel av patienterna som genomgår ingreppet behöver återinläggas inom 90 dagar efter operationen. Syfte: Syftet var att identifiera orsaker som ökade risken för oplanerad återinläggning inom 90 dagar efter genomgången cystektomi. Metod: Studien utformades som

Det är vanligt förekommande att stater utför åldersbedömningar av ensamkommande barn när de ansökt om internationellt skydd. Då Sverige är den medlemstat som tar emot flest ensamkommande flyktingbarn i Europa är det särskilt vanligt att åldersutredningar behöver utföras varvid det ämnar sig att närmare granska Sveriges tillvägagångssätt för en sådan åldersbedömning. Syftet med denna uppsats är attIt is common practice for States to conduct age assessments of unaccompanied minors when they lodge applications for international protection. As the Member State receiving the most unaccompanied minors in Europe, the practice is particularly common in Sweden and deserving of a closer examination. The purpose of this thesis is to examine the age assessment of such unaccompanied children seeking in

Sedan våren 2014 har delar av Ukrainas östra territorium kontrollerats av separatister som understödjs av Ryssland. Separatisterna har utropat nya folkrepubliker, som dock inte erkänts som nya stater av det internationella samfundet. På grund av separatisternas territoriella kontroll kan Ukraina inte säkerställa att Europakonventionen om de mänskliga rättigheterna efterlevs och respekteras i regioWhen Ukraine lost control over parts of its eastern territory to separatists in 2014, it indicated that it no longer had the ability to fulfil its obligations under the European Convention of Human Rights in regards to that area. However, although the separatists have proclaimed their own states, these are not recognised by the international community. Since the ECHR only applies to state parties

Many Swedish municipalities create documents regarding their visions, ambitions and plans for the future. These documents display the strive many municipalities, cities and other areas have on ensuring their noticeability on the map, further enhancing their uniqueness compared to others. In the strive to achieve this, some values might be forgotten; especially those assuring justice and inclusion

Sweden has no legislated regulation for lobbying, but there is a huge on going discussion about the benefits and disadvantages with lobbying related to democratic values. This essay is studying parliamentary bills from 2000-2015, which has been raised in the question and the essay is embracing a democratic view where Robert Dahl’s theory about democracy is used as a foundation to the ideal types o

The Brussels Agreement signed on April 19th 2013 has been described as a historical deal on the normalization of relations between Kosovo and Serbia. The agreement relates to questions of how to integrate the Kosovo Serb minority in Kosovo. The answer is decentralization. However are the intentions of decentralization to truly integrate the Kosovo Serb? And why has the agreement received so much r

This thesis examines the corporate governance in a municipality owned Public Housing Company with a special focus on the politically elected board of directors. This is a qualitative case study were I have examined a large public housing company in a big town in Sweden. The empirical material is primarily from interviews with board members, CEO and management, but also from a field observation wer

This thesis is a case study about how Saudi Arabia’s and Iran's foreign policy have played a crucial role in forming the conflict in Syria from 2010 until today. Ever since the outbreak of the revolution in Syria, Saudi Arabia and Iran have been involved in Syria’s domestic policies. The purpose of this thesis is to examine how realism can be used to explain the power balance between the two c

Private military and security companies are part of an expanding global industry for security and is now performing services within UN peacekeeping missions. This thesis aims to study the use of private military and security companies in UN peacekeeping in the light of accountability. It does so by asking how accountable is UN in their use of private military and security companies in UN peacekeep

This thesis attempts to study and explain Swedish school principals’ reactions to and perceptions of the auditing process of the Swedish School Inspectorate. Guided by two strands of institutional theory, rational choice and sociological institutionalism, the author identifies certain factors that can potentially affect how principals react and think about the auditing process. The study follows a