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164 Uppsatser om Judicial tax treaty override - Sida 11 av 11
Myten om jämställdhet : En kvalitativ studie om hur det svenska rättsväsendet befäster en ojämlikhet mellan könen
The purpose of this paper is to examine the law regarding gross violations of women and its application in the Swedish legal system. We have investigated how the legal system takes into account a holistic perspective of the vulnerable situation of women in the investigation and assessment and the extent to which psychological violence in the form of verbal abuse, threats and harassment attention. We also wanted to find out how the law's design may contribute to difficulties in the implementation and interpretation of it. In this study, we used a qualitative research approach when we decided to conduct an interview with a police officer and a textual analysis of four cases from the district court. Interview questions were semi-structured in order to gain a deeper understanding of the phenomenon.
Räfstens vår : Skillnader och likheter i rannsakning och bestraffning ur ett genusperspektiv under ärkebiskop Angermannus visitationsresa våren 1596
The aim of this study was to investigate and analyze similarities and differences in trials and punishment from a gender perspective, during the inquisition in the episcopate of Linköping. A inquisition initiated by duke Karl but performed by archbishop Abraham Angermannus in the year 1596.During the working process a quantitive method was used in the purpose of getting statistic data considering number of men and women that were trialed and punished. A hermeneutic qualitive method was also used in the purpose of closer investigating certain cases that men and women were involved in. The theoretical concepts that have been of importance and used in this study are the individual and the female subject that is based on gender in judicial procedures.The results showed that 49 % of the men were trialed for quarrel. Not as many men were trialed for contempt towards the church and witchery.The most frequently used corporal punishment in this cases were flogging that were executed for totally 38 % of the men.The investigation also proved that men were punished with these forms of corporal punishments for showing their contempt towards the church.
Inuti den svarta lådan: En studie av beslutsprocesserna bakom EU:s gemensamma handelspolitik
Trade was assigned as a Community responsibility at the founding of the European Community in 1957. It was then recognized that Europe would achieve a greater international influence if it were to negotiate trade deals with one voice. Since then, the basic rule has been that the European Commission negotiates agreements on behalf of the EC, and presents the agreements negotiated for approval in the European Council. Today, the 25-member European Union is the largest trading power in the world, and most member states have decades of experience of coordinating their national trade interests into a common position. However, partly as a result of the complex nature of the trade decision-making processes it is sometimes problematic to identify who or what really influences EU trade policy.
Ödesstund för Europa : Om de geopolitiska konsekvenserna av Europas beroende av rysk energi
This is a tale about energy and power. It describes the geographer Halford Mackinder?s geopolitical theories and compares them with current views outlined by Zbigniew Brzezinski and Michael T Klare, among others. With a critical approach it also provides a historical account of a Europe that stands in front of an energy struggle so severe that the current world order seems destined to fall. Oil and natural gas, has since the beginning of the 20th century, been used as a geopolitical tool in order to create dependence, control and even sometimes overthrow empires.
Är djurskyddsanmälningar befogade? - en undersökning av djurskyddsärenden i Västra Götalands län under 2011
The aim of this paper was to study incoming complaints to The County Administrative Board in Västra Götaland during 2011 and examine if it was possible to see a connection between warranted and unwarranted complaints and informer, animal species and type of inadequate. In Västra Götaland, a complaint is classified as warranted if the inspection leads to a reprimand, whether it regards what was reported or not. Data were collected during three weeks through The County Administrative Board´s record system Platina and a total of 456 complaints were studied.
The parameter ?complainant? was categorized into four groups according to The County Administrative Boards own division; public with the subgroups anonymous and non-anonymous, animal health staff and others.
Missbruk av skatteavtal : Kan de föreslagna reglerna i BEPS åtgärdspunkt 6 motverka förfaranden som missbrukar skatteavtal. Om inte, kan Sverige motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt?
BEPS-projektet startades år 2012 för att förhindra att skattesubjekt använder kryphål i skatteavtalen och staternas nationella lagstiftningar för att erhålla skatteförmåner. År 2013 utgav OECD en handlingsplan som identifierar 15 åtgärder som ämnas vidtas. Åtgärdspunkt 6 reglerar problematiken kring hur skatteavtal missbrukas genom att skattesubjekt ?shoppar? efter jurisdiktionen med det skatteavtal som leder till den förmånligaste beskattningen. Åtgärdspunkt 6 föreslår att en specifik LOB-regel eller en generalklausul, PPT-regeln, införs i OECDs modellavtal för att motverka det aktuella förfarandet.
Lagval för förrsäkringsavtal : särskilt utrymmet för partsautonomi
The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.
Fri rörlighet av varor : Art 34 FEUF och åtgärder med motsvarande verkan - "från Dassonville till Trailers målet"
The characteristics of free movement is the elimination of obstacles to trade between Member States and thus by such, create free movement within the entire union. Therefore art 34 in the Treaty of Lisabon (FEUF) states that all quantative restrictions on imports and measures of equivalent effect are prohibited. The legal approach to measures having equivalent effect is still unclear and the purpose of this paper is therefore to propose a solution to that particular problem. What can be said when it comes to this rule is that the EU-Court has gone from applying a discrimination test to a market access doctrine.According to the Court´s case law, measures having equivalent effects to quantative restrictions are ?All trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-community trade?. The question of how to apply the test when it comes to a potential hinder to intra-community trade is still unclear.
EC Legal Regulation of the Insurance Market; Challenges of Integration
Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively.
The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.
EC Legal Regulation of the Insurance Market; Challenges of Integration
Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.
Konkurrensbegränsning genom selektiva distributionsavtal inom den schweiziska klockindustrin
Sammanfattning Selektiva distributionsavtal används inom många branscher som ett sätt att reglera handeln med produkter och som ett verktyg för att selektera återförsäljarna. Det senaste året har dessa avtal kommit att nyttjas även inom klockbranschen. Det är en speciell bransch där varumärkena får allt större betydelse och det bidrar till en starkare position för de företag som äger och levererar produkter av de specifika varumärkena. Syftet med detta arbete är att utreda huruvida de selektiva distributionsavtalen medför en begränsning av konkurrensen och om så sker, vilka faktorer det är som skapar begränsningarna. Vidare har en diskussion förts om de villkor som nyttjas verkligen är förenliga med lagstiftningen.
Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The Role of Most Favoured Nation Treatment
Summary Title: Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The role of Most Favoured Nation treatmentAuthor: Andreas HelmerssonSupervisors: Cecilé Brokelind and Rikard LarssonProblem discussion and problem Formulation: The recent year?s rapid increase in foreign direct investment (FDI) is a clear indication of increasing globalisation. In order to stay competitive companies must take advantage of talented people, new technology and new markets around the world. Not only companies but also countries and regions, such as EU, need to take advantage of globalisation and the advantages that come with the increase in FDI around the world. Studies have shown that FDI does not only make companies more competitive but it also stimulates the economic growth of the region where the FDI takes place.
Rättssäkerhet och anstånd med betalning av skatt : En analys av 17 kap. 2 § p. 2-3 Skattebetalningslagen ur ett rättssäkerhetsperspektiv
The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.
Is Home State Taxation a step forward for SMEs? An SME?s ability for growth and integration in the EU after the HST tax reform
Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.