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334 Uppsatser om OECD:s modeltax convention - Sida 3 av 23
Omedelbart omhändertagande : En studie om interimistiska beslut inom LVU med hänsyn till barnets bästa
This study analyzes the court of appeals work on judging immediate care (6 § LVU) by the child´s best from 10 court cases. This study has been reviewing 10 court cases and reviewing the court of appeals applicable laws in their decisions on interlocutory order within LVU. The material than have been analyzed consists of immediate care of children, and the concept of the best interests derived from the UN Convention on the Rights of the Child.The legal sanctions includes when a state signs a convention, which Sweden has. This means that Sweden is at their disposal to offer all children within its territorial limits, up to 18 years may take part of the rights set down in the Convention of the Rights of the Child. This means that all decisions relating to the individual child, should always be taken with respect to the best interest of the child, when a child for varoius reasons end up in a lawsiut.The concept of the best interest of the child are vague and abstract because it is not clearly defined.
En skola för barnets bästa? : Den svenska skolan i relation till FN:s konvention om barnets rättigheter
AbstractEssay in political Science (c-level) by Karin Forsling, Spring 2007A school for the best interest of the child? - The Swedish School System according to the UN Convention on the Rights of the Child.Supervisor: Stig MontinThe purpose of this essay is to investigate how the Swedish governments work with the im-plementation of this convention and what progress has been made. The inquiry of this study is to describe how the changing in the Swedish School System correspond to the national strat-egy for implementation of UN Convention on the Rights of the Child in Sweden and how the political protagonists.I have read some of the most relevant documents from the authorities and organisations work-ing with children?s rights in Sweden and papers and communications from the political pro-tagonists.Since UN Convention on the Rights of the Child was ratified by Sweden in 1990 the work for implementation has been quite successful but there are still lots to do. There are still some problems in School such as bullying, insulting, insecurity and lack of peaceful and harmoni-ous school environment.
Vem är ett barn? En kritisk idéanalys av Barnkonventionen
Nearly half of the worlds population is individuals under the age of eighteen. The UN Convention on the Rights of the Child state in its first article that a child is ?every human being below the age of 18 years?. Our aim and purpose with this essay is to problemize this broad definition. Our hypothesis is that the definition brought by the UN Convention on the Rights of the Child is too wide and therefore brings difficulties when children of different ages beneath eighteen should and shall be treated the same.
Asylsökande barn i kläm mellan myndigheter. : Om omhändertagna asylsökande barns skydd och rättigheter i Sverige.
The purpose of this thesis is to find out how the Swedish authorities comply with international law by studying the protection of asylum-seeking children that are apprehended by Swedish authorities according to the legislation of LVU because of abuse or neglect and thereafter are deported together with their parents. The aim of this thesis is to find out if Swedish legislation and praxis is consistent with international law through the Convention on the Rights of the Child and EKMR. Would it be possible to increase the protection of these children through incorporating the Convention on the Rights of the Child in Swedish law, through a wider interpretation of the principle of non-refoulement or through more morality in the law? The thesis has been conducted as a literature study where the right-dogmatic method has been used to compare Swedish and international law. The theories by Dworkin about morality and law have been compared to Peczeniks right-dogmatic theories.The review shows that Swedish authorities are infringing article 2, 3, 12 and 19 of the Convention on the Rights of the Child, when it comes to the protection of asylum-seeking children. The best way to increase the protection is to incorporate the Convention on the Rights of the Child in Swedish law.
ICDP : Ett verktyg för att förverkliga FN: s barnkonvention?
The basic view on children has change radically in the swedish society during the last century. From beeing seen as ruled by internal evil powers that only church could help controling later on the children should be brought up as citizen well-behaved and capable of work with help of the state's control. Today we see the child as competent and equal, and through Swedens adoption of the U.N. Convention on the Rights of the Child in year 1990, Sweden as a country undertakes itself to always see to the child´s greatest in all decision-making process concerning the child and also vouch for that the rights stated in the convention are beeing fulfild.Working with the convention in a such way that it's intention becomes reality in educational activities requires instruments for the pedagogues. During the years between 1980 and 1990 a number of different methods and programmes were developed with staring-points in the interplay between the child and the adult.
Bolagskoder- en jämförande utredning av nationella och internationella direktiv i Sverige och England
Denna uppsats bygger på fyra grundstenar; Svensk kod för bolagsstyrning, Combined Code on Corporate Governance, riktlinjer från OECD, EU:s rekommendationer. För att skapa förståelse för dessa olika regelverk samt möjliggöra en analys, har teorin om Agent och Principal, samt den om Corporate Governance använts. Förutom studier av regelverk har diverse intervjuer genomförts med svenska och engelska börsnoterade företag som lyder under bolagskoderna, samt även intervjuer med revisionsföretag. Dessa har fungerat som informationskällor, referensramar, och underlag för analys och slutsatser. Det ges även sammanfattningar av Svensk kod för bolagsstyrning, samt för Combined Code on Corporate Governance, en redogörelse för riktlinjerna publicerade av OECD och EU:s rekommendationer.
Internationell handel: Finns det någon euroeffekt?
I denna studie analyserar vi huruvida euron har påverkat den bilaterala handeln. Då det fortfarande finns länder som väljer att stå utanför EMU, finns det ett intresse att undersöka eventuella effekter av valutasamarbetet. För att ta reda på detta har vi valt att använda oss av gravitationsmodellen som analysverktyg och studerar handeln från perioden 1990 till 2009. Länderna som deltar i analyserna är anslutna till OECD, EU, EMU och BRIK. Datamaterialet och statistiken är framtaget av OECD, WTO, IMF och Eurostats databaser. Studien indikerade att en valutaunion ökar den bilaterala handeln med 5-26,5%..
Vem är ett barn? En kritisk idéanalys av Barnkonventionen
Nearly half of the worlds population is individuals under the age of eighteen. The UN Convention on the Rights of the Child state in its first article that a child is ?every human being below the age of 18 years?. Our aim and purpose with this essay is to problemize this broad definition. Our hypothesis is that the definition brought by the UN Convention on the Rights of the Child is too wide and therefore brings difficulties when children of different ages beneath eighteen should and shall be treated the same.
Vetorätt i FN:s säkerhetsråd : Dess inverkan på humanitär intervention
The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.
Rättsmedel för överträdelser av rätt till en rättvis rättegång i artikel 6 Europakonventionen
The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.
Dokumentationskrav vid internprissättning : En analys av lagförslagen till svenska dokumentationsregler i propositionen 2005/06:169
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.
SVERIGEDEMOKRATERNA ? ETT HOT MOT DE M?NSKLIGA R?TTIGHETERNA? En unders?kning av i vilka avseenden Sverigedemokraternas politik strider mot Europakonventionens skydd av minoriteters r?ttigheter
Right-wing populism has through the past decades flourished in several countries in Europe.
Research has shown that right-wing populism is, with its political starting point in ?the
people?, focusing on the majority and is sometimes excluding the minorities from the politics.
Since human rights regulations are mainly a protection of minority rights, the aim is to
examine if the politics of the Sweden Democrats, as a case of a growing right-wing populist
party, is a threat to human rights and in that case, in what respects. The thesis is supposed to
answer the question in what respects the politics of the Sweden Democrats contravene with
the European Convention?s protection of minority rights.
Sveriges informationsutbytesavtal med Monaco och Liechtenstein : Leder avtalen till ökad insyn och effektivt informationsutbyte?
This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or capital for individuals and Liechtenstein has strict bank secrecy, both aspects are supposed to be counteracted by similar agreements. The purpose is to investigate whether the entered agreements increases transparency and effective exchange of information in accordance with the OECD´s objectives in the area. Furthermore, is there any regulation in the agreements that can be seen as potentially loopholes to avoid the exchange of information and if so; may these loopholes be justified in any way?OECD believe that the tax havens favorable tax regulation is resulting in harmful tax competition and they identify lack of transparency and lack of effective exchange of information as the main reasons.
Kvinnokonventionen- självklar men frånvarande. : En kvalitativ studie om implementering av Kvinnokonventionen
The purpose of this study is to examine the implementation of the Convention on the elimination of all forms of discrimination against women, CEDAW, in Uppsala local council and county council. The aim is to examine how the respondents, in their daily work, understand and implement the convention as well as how they consider the prerequisites for a successful implementation. The study was conducted using qualitative interviews with three civil servants and four politicians. The theoretical approach was implementation theory whose concepts willingness, comprehension and capability were used as tools for the analysis. The results portray CEDAW as a well-known treaty amongst the respondents but at the same time absent in local politics and everyday work.
Armlängdsprincipen i lånetransaktioner : Bidrar den svenska tolkningen av armlängdsprincipen till en rättssäker tillämpning av korrigeringsregeln?
Uppsatsen behandlar prissättning av ränta på lån som lämnas mellan företag i gränsöverskridande intressegemenskap, där korrigeringsregeln i 14 kap. 19 § IL tillämpas för att avgöra huruvida den interna räntan satts på marknadsmässiga villkor. I fall då räntan anses avvika från den som skulle ha avtalats mellan sinsemellan oberoende parter möjliggör regeln en justering av resultat hos det företag vars beskattningsbara resultat i Sverige minskat på grund av den oriktiga prissättningen. Regeln avser således att skydda den svenska skattebasen genom att förhindra att företagen utnyttjar avdragsrätten för ränteutgifter och överför vinster till utlandet. Korrigeringsregeln ger uttryck för armlängdsprincipen och överensstämmer med artikel 9 i OECD:s modellavtal, utifrån vilken OECD har utarbetat riktlinjer som behandlar armlängdsprincipen ingående.Uppsatsen syftar till att analysera huruvida den svenska tolkningen av armländsprincipen bidrar till en rättssäker tillämpning av korrigeringsregeln.