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.

This study investigates and analyzes experiences of discrimination and racism among social work students, focusing on how these issues occur between peers rather than through hierarchical dynamics, such as interactions with faculty. The research aims to shed light on the academic challenges faced by students with foreign backgrounds, as defined by Statistics Sweden (SCB), particularly those who experience discriminatory practices and behaviors within the academic environment. The study adopts a qualitative methodology, utilizing semi-structured interviews to explore the lived experiences of these students. Participants were selected based on their enrollment in social work programs and their identification as having a foreign background. Data was analyzed thematically to uncover recurring patterns and insights into the participants' experiences.

In today?s Europe, migration has become a security issue rather than a humanitarian issue. Previous research highlights how migrants have become prisoners of bureaucracy in Europe by their mobility being hindered. The present study critically analyses the migration governance in Europe by highlighting labour market integration in Sweden. The study highlights migrants with a specific focus on foreign-born women. The research questions chosen to examine this phenomenon is: How does migration governance in Europe affect member states' policies for labour market integration, with a particular focus on Sweden? How do foreign-born women in Sweden experience labour market integration processes within the framework of the governance mechanisms that exist in Europe? Foucault?s theory of power and the theoretical concept of choking composes a theoretical framework which is used to analyse focus group data and text analysis data.

[Abstract: This study examines the observed difference between Swedish and foreign owners when it comes to nominating committee participation. The background to the study is that foreign owners seem to participate in Swedish nominating committees to a lesser extent than their Swedish counterparts. The focus is on institutional owners and the companies studied are all listed companies who follow the Swedish code of corporate governance. Particular attention is paid to perceived differences in behavior that can be explained using the common corporate governance related theories of Exit, Voice and Loyalty as well as Agency Theory. These explanations are chiefly related to differences in attitudes regarding insider information, different knowledge levels regarding the purpose and workings of nominating committees of the Swedish kind as well as differences due to home market biases.].

The aim of this paper is to describe and explain which policy instruments for human rights (HR) the United States and the European Union use towards Burma and to examine the priority given to HR in their respective foreign policy. From the results of an empirical analysis this paper seeks to analyze the US and the EU as powers in the international system and aims to explain their behavior from this theoretical perspective. From the theoretical approaches used I conclude that these actors act in different ways regarding the Burmese issue. This is partially due to the structure of the international system. Both actors primarily use different forms of diplomatic tools and sanctions to try to force change for HR in Burma.

Myanmar?s entry in Association of South Eastern Asian Nations (ASEAN) in 1997 brought about several economic and social changes. One important change is tariff reduction through the Common Effective Preferential Tariff (CEPT-scheme), which increased Myanmar?s export to countries outside the ASEAN. The increase in exports facilitated trade creation and investment creation for Myanmar.

This study examines how Qatar and Russia utilize football as an instrument of foreign-policy. While previous reasearch has primarily focused on mega-events, such as the Olympic games and the FIFA World Cup, this thesis expands the scope by analyzing how footbal functions as a strategic tool for nation branding in both countries. The study employs a comparative qualitative case study appraoch, based on Simon Anholt?s nation branding framework, modified to include four dimensions instead of six. The analysis demonstrates that both Qatar and Russia leverage football to advance their foreign policy objectives, but in markedly different ways.

In contemporary Sweden political participation among foreign-born Swedes is viewed as low and it is well known that foreign-born individuals do not use their voting rights to the same extent as the general population. At the same time there are numerous ethnic associations around the country who work with various activities involving political, democratic and integration issues. This study aims to study how four members of a Somali association regard, relate to and work with politics, democracy and integration. The study is based on these four people, but also on their relationship with authorities and other agencies in the community. The conclusion of this study shows in brief that the desire to participate politically is great, but that democracy and politics is accessible to all, depending on the level of language skills and what political knowledge the individual has.

On three occasions, in 1973, 1993 and 2005, Swedish parliament and government has resolved to integrate the, previously independent, foreign offices beloning to the Swedish International Development Cooperation Agency (Sida) with the Swedish embassies. The implemenation of the integrationreform has however been a lengthy process. This thesis adresses two main issues: how has the integrationreform been able to remain a viable recipe for organizational change over time and why has the integrationprocess taken so long? Lastly I assess the possibility for effective implementation following the decision 2005.Based on New Institutionalism I conducted an historical analysis of the integrationprocess to explore the conditions for reform. My results indicate that the integrationreform primarly suited the interests of the Ministry for Foreign Affairs, making the Foreign Serivce more effective and clarifying the Ministry's responsibilty for Swedish development cooperation policy.

 In today?s society teachers will face students of foreign origin. It is up to the teachers to help these students gain the knowledge they need to flourish in society. Despite the fact that mathematics is a universal topic with high status in many countries, studies have shown that mathematics is a subject where a large proportion of foreign students fails. The purpose of this study was to see wherein the problem lies and describe teachers' perceptions of the barriers and the opportunities in mathematics for students with Swedish as a second language.

The background to this study is that the field within language education known as collocations is being lost to students. The overall aim of this study was to examine what view foreign language teachers had on the field and how they taught it to their students. This study therefore conducted a survey to compare sentences consisting of wrongly used collocations with other common mistakes that students make. It also conducted interviews on how collocations was seen and taught in school by language teachers. 34 informants answered the survey and four teachers were interviewed to further investigate how collocations were presented to the students.

Following an increase in hostile foreign activity. The discussion regarding Sweden?s defense force´s ability to perform its task has come to a new heading. With the end of the cold war as a major revolution in matters of international security, a major overhaul has taken place to transform the static total defense plan of the nation to a less rigid operational system.Following an analysis of the budgets total amount from the governments of 2002 until 2015 it is clear that while the amount of resources has never directly been lowered, it has shrunk in relation to the countries total GDP. The possible futures for the defense of Sweden bring three possibilities forward in correlation three unique perspectives on military and political policy.Out of the three possibilities the focus on military strength as a political resource seems to be garnering the most support with the latest incursions made my foreign submersibles and the ever growing presence of 5th generation of warfare.

Background: In today?s business environment it is important to find new customers. An action that has been widely used is to enter foreignmarkets. Most firms are always seeking to maximize their profits,which can be achieved if an entry into a foreign market is performed.Due the European Union (EU), new economies open theirborders for international trade and foreign investments. In 2004 Poland received membership.

SummaryThe numbers of students in higher education with foreign background are still lower than expected. The universities around the country are increasingly committed to attract students among this group. Many of investments and researches have been done to explore new approaches. There is need to understand how students evaluate their choices. These studies will help marketing the educations which are more responsive to student's expectations.

One of the big challenges for the European Union today lies in finding a common foreign policy for its 27 sovereign member states with their divided interests, experiences and traditions. New objectives set requirements on the Union to develop and intensify its military ability. The European Union´s view on when military force can be utilized sets concepts like sovereignty and intervention in focus. Can sovereignty be limited and if so can an intervention be justified? How did the Union argue regarding its participation in the intervention in Afghanistan, 2001? The Just War Theory gives the essay a normative framework against which to assess the Union´s view and guidelines for the use of military capabilities.