Every day a large numbers of transactions occur by people with different backgrounds. Insiders? are a part of them and are considered to have an insight in companies that is not accessible to outsiders. This affects the market conditions for the participants when trading stocks, where individual participants regularly have the possibility to earn abnormal returns at the expense of others. Although Sweden, Germany and the United States continually keep developing the insider trading regulation, research shows that insiders? still have the ability to earn abnormal returns.

We have seen a revolution in the area of communication on a worldwide scale. We begin talking about terms as globalisation, integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet because of the relatively new area of research. This thesis will take various factors under study such as globalisation, development of the offshore industry and the fight against harmful taxation by the OECD and other organisations in order to describe the effects of Internet.

Due Diligence is today an important part of the transaction process through sales of properties and isan important process for both sellers and buyers. The process intends to review an asset before atransaction to minimize the risks associated with the acquisition by detecting weaknesses and verifythe asset's characteristics. The use of Due Diligence has become increasingly common over the pasttwenty years in the Swedish real estate market and there is no indication that this trend will decreasebut rather increase. Although there is widespread use of the process both in acquisitions ofcorporations and properties, both in Sweden and in the rest of the world, it is costly for thepurchasers and the concept is far from fully developed.This thesis aims to clarify what the real estate market thinks about the potential development of theprocess itself and the role of the actors. The main question is what opportunities exist to develop theconcept of Due Diligence in real estate transactions.

Copyright is a part of the intellectual property rights. This ancient occurrence became during 19th century observed by the legislation. Great economical interests and values made it necessary to create rules concerning how the exploitation would take place. Several important conventions were created during this century. For example, the Parisconvention (1883) and the Bernconvention (1886).

Since the beginning of the twenty-first century, China has captivated global attention due to its astonishing economic growth. This development has resulted in an enormous growth in foreign direct investments, as well as the country?s new role aseconomic super power. When joining the World Trade Organization in 2001, China agreed to adhere to the minimum requirements of the organization?s several multilateral agreements.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

This Master's thesis aims at pinpointing the political arguments that appear in the recent debate on scientific publication. There is a widely spread opinion that prices on digital resources are far too high, thus taking up a major part of the University libraries budget, while publishing companies make high profits. It is also a common opinion that the current publishing method does not take full advantage of the possibilities of electronic publishing. Lately a number of alternative ways of publishing have been initiated and discussed, generally referred to as open access. Open access published material is available free of charge and free of most copyright and licensing restrictions on the public internet.In this thesis the minutes from four hearings held by the UK House of Commons in the spring of 2004 are examined.

As of today, securitization is an established product on the capital market. The first transaction was made in the US in the 1970s. Since then the product has been developed and today there are several different structures of the product. Internationally securitization has been used for two reasons. Originally securitization was used to gain capital relief, but since capital requirements such as Basel II were implemented, the usage of securitization changed to more of a funding source.

In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

Abstract:Title: Engelska (Svenska)Number of pages: 40 (47 including appendix)Author: Carl StrandTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Fall 2005University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The purpose of this essay is to analyze how young people, in the ages 18 to 25, relate to the subject of file sharing, and what their attitudes to this phenomenon are. I aim to describe how they use file sharing, their knowledge about it, how their usage have changed due to the new copyright law, what their stands are on the question of resource control and management on the Internet, and what they think of the future of file sharing.Material/Method: The method being used is a qualitative focus group interview model, used to investigate how young people look at the subject of file sharing. The results of the interviews is then applied to a theoretical framework based on thoughts of Denis McQuail, Lawrence Lessig concerning creativity, copyright, resource management and file sharing on the InternetMain Results: My conclusion is that the widespread file sharing habits of young people is not only caused by the temptation of getting free stuff, but of the lack of commercial and legal alternatives. Youths are willing to pay for media if the distribution is superior to the illegal file sharing alternative. They are a generation of young people that has grown up in a society where the tendency in many fields has been to make everything faster and more effective.

The  change that has occurred during the past few decades concerning the development of electronic records, information technology and the constantly increasing quantity of information, have confronted the archival discipline with new challenges. In the digital world, the concept of ?record? has changed from representing something lasting and physical to something much more abstract and transient. The way to approach archival description has also changed, from focusing on the static preservation of archival records, to documenting the transactions of organisations, and to clarify operational processes. The discussion about the general purpose of the archival discipline, and its place in a changing world, has led to a new approach to archival description.

Mervärdesskatterättsligt särbehandlas omsättning av upphovsrätter genom tillämpning av en reducerad skattesats. I 7 kap. 1 § 3 st. 8-9 p. ML hänvisas direkt till upphovs­rättslagen för bedömningen av förekomsten av en upphovsrättsligt skyddad prestation och rättighetens övergång.

With the digital revolution within video games, the need for Digital Rights Management (DRM) has increased significantly, alongside with the increasing problem of copyright pirates. To counter pirates, DRM was created to prevent illegal copying of software, this to ensure that the Distributors received an income for their work. DRM has, since the start of its use, been getting, a lot of bad criticism from the users of the software protected by DRM. The main function of this paper is to describe the creation and development of DRM by analysis of the vision of different groups on this phenomenon. The main questions are as follows, is it possible to define the very reason for why DRM was created and if so, can its development through time be defined too? What differences in opinions are there when it comes to DRM, counting the two major groups of creators, sellers, distributors (referred to as distributors) versus individual users (referred to as consumers)? In what way will the research results suggest that the future DRM will develop?The development has gone from solving puzzles in a handbook to start the game each time the user wants to play, to serial numbers that is needed during the installation of the game.