The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

The last major change occurred in 2005 when the new sexual offenses law came into force with an increased focus on children. The purpose of this study is that through a content analysis to identify and understand the construction of children in the new legislation on sexual offenses on the basis of preliminary work. Based on the purpose we came up with two questions: How are children constructed in the preparatory works to the new sexual offenses law? Are they attributed to child characteristics and responsibilities in the new legislation on sexual offenses and if so, how? In order to achieve the purpose of the study we have chosen the preparatory works to the new legislation on sexual offenses from 2005 until today. The study's empirical work has been further narrowed to the children, which means that a distinction is made in the new legislation on sexual offenses to 6 chapter 4-6 §§.

Purpose: The purpose of the investigation is to give an insight to hot the EU legal environment in the field of vertical relationships influences the competitiveness of the 2nd tier of the automobile industry. Conclusion:It follows that European legislation has succeedded in raising the competitiveness by breaking down the powers of the predominantly more powerful companies that the 2nd tier players do business with and by giving companies sufficient leeway to act. The comment must be made here that serious problems due to a power misbalance might still exist yet are not uncovered. In the course of my research I have found a lack of issues in my subject field. These problems however would have a more structural and economical cause, dealing with these problems would fall outside the boundaries of the competence of European competition legislation.

This study deals with work environment from a legal perspective. The study includes legislative history, legislation today and one empirical study. The legislation that concerns work environment (health and safety) in Sweden today is found in the Swedish Work Environment Act (WEA), the Work Environment Ordinance (WEO), Provisions issued by the Work Environment Authority, related legislations and also collective agreements. The WEA, passed by the parliament in 1977, came into force on the 1st of July 1978 and it defines the framework for Provisions issued by the Work Environment Authority, which is an authority superintended by the Swedish government. These Provisions contain more detailed stipulations and obligations with reference to the working environment.

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.

Rabbits today are used for different reasons. They are often held as pet rabbits but they also can be found at zoos, in laboratories and as a producing animal where their meat, fur or wool are used. All rabbits in Sweden are protected by the Swedish animal welfare legislation. For rabbits held as pets, in laboratories or at zoos there are more detailed rules or regulations that defines for example how much space the rabbit must have or how the cage should be enriched. For rabbits in the production there is no detailed legislation, which is a problem because their welfare could be hard to secure when the producers do not have any guidelines to follow. Rabbits are social animals and therefore they should have the company from either one other rabbit, or from the owner.

The subject of this bachelor thesis is discrimination and unfair treatment in the employment process where employers discriminate against job applicants. The purpose of this study and research questions is to investigate and clarify the legal protection available against discrimination and unfair treatment of pregnant women and persons on parental leave during the employment process and how this protection differs between men and women. This thesis highlights the Swedish law and EU law regarding discrimination and unfair treatment of individuals. The concept of discrimination and its requisites will be accounted for and exemplified by case law. This statement will be analyzed along with the relevant case law of the EU-court and the Labor-court.

This thesis uses ten years of data to examine the underlying drivers behind changes in the taxi price, specifically we look at the relationship between the taxi price and changes in the underlying costs. We use a two-step error correction framework to investigate how changes in costs affect prices in the long run as well as in the short run. We also study if the price adjustment process is asymmetric. Furthermore, we examine if price discrimination exists on the taxi market in Stockholm. We find that in the long run the pass-through effect is almost complete, whereas in the short run prices are considerably less sensitive to cost changes.

This thesis will deal with the development of the situation of the Roma minority in the Swedish school system in the period between 1954 to 2010, based on two Swedish Government Official Reports of the group's situation in the Swedish schools. The study is done by the report Zigenarfrågan (SOU 1956:43) and with the report Romers rätt (SOU 2010:55). The report Romers rätt was written by the Delegation for Roma issues and gives an updated picture of the situation of Roma in the Swedish school system. The state investigation Zigenarfrågan, is also important as the latter resulted in the Roma children enrolled in Swedish schools. This work will look at the various governmental investigations by the theory used for analysis called ?structural discrimination theory?.

Pregnant workers are considered at risk in the labor market and therefore need extra protection from employment discrimination . The purpose of this essay is to investigate what protection of pregnant workers against discrimination in employment situations and  if  there  is  no  corresponding  protection  for  female  workers  claim  the  right  to parental leave.The essay describes the national and EU rules on applications and practice, showing how pregnant women and workers on parental leave are treated in the labor market. Through Sweden's accession to the EU , we must apply the requirements nationally EU imposes on its member countries.The essay shows that pregnant employees have a strong legal protection from discrimination in employment , from both DL and by EU directives . Employers who deny workers employment because of pregnancy is guilty of direct discrimination on grounds of sex, because it is only women who may become pregnant. It is not important whether it is a temporary or permanent position .

The European Union has been working to promote equality between women and men for a long time. Despite this, Sweden still have a gender segregated labor market where men generally has the leading positions. According to European law the member states shall promote gender equality and to take all appropriate measures. Statutory gender quotas for company boards is one such measure that some of the European member states have implemented in national law. The Swedish law has no provisions governing gender quotas and therefore the purpose of this study is to explain how gender quotas for company boards relate to current law, both of European law and national legislation.

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

The purpose of this essay is primarily to investigate the possibility of and the rules concerning using quotas in the field of admission to university. Secondly, an investigation of whether the Swedish Police Academy has been conducting this method during the years of 2009 and 2010 is made. They are currently accused of having discriminated applicants due to their gender and ethnicity. In order to examine the legal arena as far as possible the laws of discrimination, both including the legislations and regulations assumed by the EU as well as the Swedish laws in this field, will be studied. The laws of discrimination will be put in relation to the legal possibilities of making exceptions from the principle of equal treatment.

The aim of this study was to investigate if a mechanical recruitment process could be a useful tool for employers to avoid discrimination. National and international law protect jobseekers from discrimination during the recruiting process. Despite this individuals frequently report that they are treated unfairly when they apply for a job. In line with this research shows that some individuals do not have the same opportunities in the labour market as the rest of the population. This study focus on discrimination based on ethnicity, age, gender or disability.Today most of the hiring decisions are based on employers professional judgement.