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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 16 av 262
Gränsöverskridande arvsrätt : Gemensamma lagvalsregler inom EU
When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance.There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations.In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters.
Familjehemsutredningar : Socialtjänstens arbete med privata aktörer
This essay deals with the social services cooperation with the private sector relating to foster care. The aim was to examine whether and what the causes may be that the social service transfer tasks of authority to private actors. Furthermore, we have examined and discussed if such a working procedure can lead to consequences for the individual child and how / if the children's legal security is affected. Survey methodology is qualitative in nature where we conducted semi-structured interviews with three persons who work in different ways to be involved in work with a foster family. We have also made use of questionnaires sent to social workers around the country.The result has been interpreted on the basis inter alia, legal texts, legislative history, and two theories which have their origin in organization theory.
Från paradox till dilemma : Frantz Fanon om det språkliga våldet och den rasistiska retoriken
This paper aims to explore those yet relatively unexplored dimensions of Frantz Fanons (1925-1961) authorship. Fanon, known to the world as a theorist of violence and revolution, was one of the first to ever map the language of the colonizer. The language of the colonizer was, as Fanon would have it, imbued with different notions of time, constructions of historicity and ideological principles of individuality that would dehumanize the colonial subjects. In line with that the colonizer would also speak of the colonized people in what Fanon called zoological terms. From within those different notions emerged a racist rhetoric consistent of, to quote Richard Delgado, words that wounded.
"Att göra saker rätt" : -En studie av gräsrotsbyråkraters handlingsutrymme
AbstractEssay in political science, C-level, by Line Säll, spring semester 2007.Tutor: Susan Marton.?To do things by the rule of law -A study in the discretion of front-line bureaucrats?This essay has it´s starting-point in the theoretical problem of social science to unite democracy and bureaucracy. The purpose is to illustrate the problems with the discretion of front-line bureaucrats in a democratic state. The theoretical approach is front-line bureaucracy-theory. Certain characteristics of the work of street-level bureaucrats makes it impossible to severly reduce discretion.
Mobbning från ett infrånperspektiv
Denna uppsats är en kvalitativ studie med syfte att finna förståelse för hur en blivande lärare med erfarenhet av att bli mobbade ser på sitt framtida arbete med att motverka mobbning. Den förklarar också hur mobbningen har påverkat den blivande läraren i relation till sitt framtida yrke. Uppsatsen baseras på tre djupintervjuer. Uppsatsen har ett studentperspektiv där författarna vill veta hur lärarstudenter kommer hantera anti-mobbningsfrågor i relation till sina egna upplevelser som mobbade under sin egen skolgång. Intervjuerna har varit semistrukturerade där författarna ställt öppna frågor och fokuserat på vad undersökningspersonen själv valt vad hen vill berätta.
Begreppet samma eller likartad verksamhet : Sett utifrån ett delägarperspektiv
Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.
Förmånsbeskattning av dispositionsrätter till tillgångar i fåmansföretag
This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.
Airtours : Slutet för begreppet kollektiv dominerande ställning?
Both the Commission and the Community Courts have on several occasions stated that a concentration that will cause the creation or strengthening of an oligopoly under certain circumstances might cause what?s referred to as a collective dominant position in the market. The concept of collective dominant position has gained a lot of criticism for being poorly defined and thereby create an uncertainty. The Commissions approach when applying the concept has also gained criticism for its lack of consistency. As a consequence of the Court of First Instances (CFI) decision in the case Airtours v.
Friskrivningsklausuler i kommersiella standardavtal : En detaljstudie angående harmoniseringen av avtalsrätten inom EU
During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.
En avdemokratisering av förvaltningen? : - En analys av socialförsäkringsnämndernas avveckling och dess effekter
Swedish public administration has for the last few decades undergone reforms aimed at making it more efficient. A substantial part of these reforms have concerned creating clearer roles for politicians versus officials in the public sector, i.e. giving politicians a responsibility for setting goals and steering activities and public officials the role of implementing them.This study aims to examine one reform following this path that is under implementation in a Swedish public authority; Försäkringskassan, the Social Insurance Agency. The purpose of the reform is to increase the organization?s effectiveness and the rule of law.
Identitet och etnicitet : om ungrares förutsättningar till självförverkligande
The point of interest in this study is to identify whether ethnicity is a correlating factor regarding Hungarian immigrants? development of identity in Sweden. The general aim is to increase knowledge and understanding of the conditions for the Hungarian ethnical group in Sweden to reach self-realization. The main question is whether the general view of the background of this ethnical group has a connection to their self-realization in Sweden? Since the study involves a whole group of minority, a limitation has been made to adults living in the city of Halmstad, Sweden.
Ränteavdragsbegränsningsreglerna : Är den svenska skattebasen skyddad?
This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.
??? Paus. Det är paus. Det blir paus. : Om tystnadens kommunikativa funktion i två svenska teaterpjäser
Den här uppsatsens syfte är att undersöka tystnadens kommunikativa funktion i två svenska teaterpjäser, Leka med elden av August Strindberg och En talande tystnad av Erland Josephson. I min metod använder jag mig av en anti-essentialistisk hållning och intresserar mig i första hand för tystnadens funktion.Tystnaden analyseras utifrån tre ingångar: dess relevans, konceptualisering och distanserande/förenande funktion. Analysen visar skillnader pjäserna emellan vad gäller tystnadsindikationer i teatertexten. En talande tystnad regisserar oftare explicit pauserna medan tystnaden i Leka med elden endast är antydd i texten och får sin relevans i Holms regi. Metaforer som avslöjar tystnadens konceptualisering förekommer i En talande tystnad men inte alls i Leka med elden.
Genetisk variation av betydelse för adenosinsignalering vid nydebuterad reumatoid artrit
Rheumatoid arthritis is an autoimmune disease, where joints are attacked by the own immune system, leading to chronic inflammation and destruction of bone and cartilage. Inflammation is a complex process, controlled by many different substances. One of them is adenosine, which has anti-inflammatory properties. In this project, three polymorphisms in different genes, involved in synthesis and signaling of adenosine, were genotyped for 188 patients with RA and 362 controls without RA. The results shows that for the polymorphism in A2a, a gene coding for an adenosine receptor, there was no significant difference in genotype distribution between the groups.
Heuristisk detektering av trojaner
The heuristic methods used by the anti-trojan application TrojanHunter have been evaluated. The evaluation shows that the heuristic scan engine of TrojanHunter has a very good detection ratio and that the detection ratio can be even further improved by implementing the suggested improvements, the most important of which is a white list to avoid misidentifying files that are known not to be trojans..