The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

This study analyzes the court of appeals work on judging immediate care (6 § LVU) by the child´s best from 10 court cases. This study has been reviewing 10 court cases and reviewing the court of appeals applicable laws in their decisions on interlocutory order within LVU. The material than have been analyzed consists of immediate care of children, and the concept of the best interests derived from the UN Convention on the Rights of the Child.The legal sanctions includes when a state signs a convention, which Sweden has. This means that Sweden is at their disposal to offer all children within its territorial limits, up to 18 years may take part of the rights set down in the Convention of the Rights of the Child. This means that all decisions relating to the individual child, should always be taken with respect to the best interest of the child, when a child for varoius reasons end up in a lawsiut.The concept of the best interest of the child are vague and abstract because it is not clearly defined.

 In 2009, the responsibility for animal welfare was moved from the local authorities at the municipality(kommunerna) to the County Administrative Board(länsstyrelsen). This was a result of many differences between the different municipalities in how they handled animal welfare. Shoulder lesions of sows are a matter of opinion and therefore, a complicated question. Sows suffer from shoulder lesions for many reasons: e.g. the amount of straw available.

The following essay examines the conditions of whether a child perspective is recognised in the second authority of the new Swedish asylum process, the Migration Court of Law and inquire into the viewpoint of these decision makers as to what a child perspective in this context represents.The method used was a qualitative study that contained interviews with eight respondents, divided into four judges and four jurors. The material gained from the respondents was then analysed by using theories regarding a child perspective and theories that deal with interpretation of a text, ethics and court sociology.A few conditions of whether a child perspective is recognised has been revealed and we also found that the child perspective in theory is a wide perspective, that includes many aspects of how a child is recognised. In practice, however, the child perspective can be divided into two separate perspectives where one of them involves an adults view of a child?s perspective, and the other involves the perspective of a child, the child?s own view of its existence and perceived reality..

The purpose of this qualitative sociological law study is to examine the relationship between the social services and civil court to apprehend if knowledge about the child's best interest is transfered from social workers to the legal system. This have been done by investigating civil court cases concerning custody transition from biological parents to foster parents according to 6 chapter 8 paragraph in the law of parenting, built upon the legal principle of the best interests of the child. Eight cases has been examined by using a method of qualitative text analysis and categorised into five primary categories and three concepts linked to sections of the law. The material has been analysed through a sociological law perspective, social constructionist theory and attachment theory. The study shows that a variety of factors interacts when it comes to determining what?s in the best interest of the child .

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

In many of the disputes concerning custody, residence and visitation determined by the court, some form of violence has been performed. The consequence of a child who has witnessed violence in their homes is a problem that is sometimes overlooked. It is not unusual that the violence will continue even after a separation. The law shows that the child´s need of both parents is to be met. This has according to previous studies resulted in the fact that courts do not always see visitation with a violent parent as a risk for the child.

This thesis examines the everyday resistance, and its interaction with cultural hybridity, of the Saami population in the administrative unit of Torne lappmark during the period 1639?1732. To do this, the thesis uses theoretical concept of everday resistance as it has been described by JamesC. Scott and the theories of cultural hybridity as they have been described by Peter Burke. Primary source material used in this thesis consists of the court records from Torne lappmark, specifically from the courts at Jukkasjärvi and Enontekis.The results of this thesis present a picture of the everyday resistance in early modern Torne lappmark.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

The purpose of this law-sociological study was to, on the basis of the District Court's decree to single custody, analyze the District Court?s comprehensive ideas and fall-oriented interpretations of the concept of the best interest of the child and the way they are constructed in connection with the District Court's application of the new law regulation of 6kap. 5§ FB regarding collaboration between parents. Our empirical data consisted of ten decrees to single custody. The decrees were examined and analyzed on the basis of social constructionism as a theory and the idea-analysis as the study's method.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.