The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

AbstractMany of the refugees around the world today are children. Some of these children are travelling alone without anyone looking after them. These children flee from their countries to save their lives and as they are children they need special care and protection. This thesis has investigated the protection given to unaccompanied children during the asylum process in the two key instruments in the area: the Convention of the Rights of the Child and the Convention Relating to the Status of Refugees. The Refugee Convention does not contain any procedural rights and does not specifically acknowledge children, even though they are included in the scope of the Convention.

AbstractMany of the refugees around the world today are children. Some of these children are travelling alone without anyone looking after them. These children flee from their countries to save their lives and as they are children they need special care and protection. This thesis has investigated the protection given to unaccompanied children during the asylum process in the two key instruments in the area: the Convention of the Rights of the Child and the Convention Relating to the Status of Refugees. The Refugee Convention does not contain any procedural rights and does not specifically acknowledge children, even though they are included in the scope of the Convention.

AbstractMany of the refugees around the world today are children. Some of these children are travelling alone without anyone looking after them. These children flee from their countries to save their lives and as they are children they need special care and protection. This thesis has investigated the protection given to unaccompanied children during the asylum process in the two key instruments in the area: the Convention of the Rights of the Child and the Convention Relating to the Status of Refugees. The Refugee Convention does not contain any procedural rights and does not specifically acknowledge children, even though they are included in the scope of the Convention.

Even though many states have ratified the UN Convention on the Rights of the Child and sworn to protect human rights, viloations occur every day both in developed and developing countries. United Nations gave Sweden critique for not implementing the Convention conrerning article 11, which raises the question how respected the Convention is amongst other states? Does democracy contribute to a higher level of implementation?.

1990 Sweden ratified the UN Convention on the Rights of the Child, with 54 rights. The Convention on the Rights of the Child does not apply as law in Sweden. However, all countries that have ratified the convention, has an obligation to implement the convention in all decision making and practical management that includes children. The purpose of the study is to examine the implementation of the convention in relation to unaccompanied refugee children on a state, municipal and non-profit level by using three actors. The actors are the Swedish immigration service, Stockholm social service and the NGO Save the Children.

Direkt skatt faller utanför EU:s kompetensområde men trots det har EU ett indirekt stort inflytande på medlemsländernas skatteregler. Medlemsstaterna får sluta skatteavtal mellan sig utan inverkan av EU, men bestämmelserna i skatteavtalen får inte strida mot EU-rätten, däribland bestämmelserna om fri rörlighet för varor, personer, tjänster och kapital. Sverige och de flesta övriga EU-länder är även medlemmar i OECD. De skatteavtal som är slutna mellan EU:s medlemsländer är därför i stor utsträckning utformade enligt OECD:s modellavtal. Enligt OECD:s modellavtal beskattas inkomster från rörelse och tjänst, enligt huvudregeln i artikel 7 och 15, i hemviststaten.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

De tidigare studierna som undersökt miljökuznetskurvan (EKC) för koldioxid-utsläpp, där de flesta urval baserats på OECD medlemsländer, har fått varierande resultat. Den här studien använder sig av både OECD medlemsländer och länder som inte är medlemmar i OECD. Urvalets data baseras på åren 1971-2010 för totalt 57 länder från runt om i världen. Resultaten visar tecken på ett inverterat U-format förhållande mellan koldioxidutsläpp och inkomstnivå, men att ett monotont stigande förhållande inte kan avfärdas. Enligt de uppskattade ekvationerna är inkomstnivån där utsläppen tenderar att minska lägre för hela urvalet än för både OECD-medlemsländerna och länderna som inte är medlemmar i OECD.

The aim of this Masters thesis is to examine how five childrens librarians in Ireland and five in Sweden interpret and implement the United Nations Convention on the Rights of the Child in public libraries. This study is hermeneutic. Using a qualitative method consisting of ten interviews with childrens librarians and structural factors such as; library policies and laws; together with an insight into Irelands political, social and economical history and the historical development of childrens public libraries in Sweden and Ireland, has enabled us to create an understanding for the interviewees statements. Anthony Giddens structuration theory has been used for the analysis, helping us to determine how the duality between the structure, the actors and their action effect the interpretation and implementation of the Convention in librarian work. The result of the analysis clearly shows that in comparison to Irish librarians, the Swedish interviewees are more aware and have a better understanding of the Convention and how to put it into practice.

De tidigare studierna som undersökt miljökuznetskurvan (EKC) för koldioxid-utsläpp, där de flesta urval baserats på OECD medlemsländer, har fått varierande resultat. Den här studien använder sig av både OECD medlemsländer och länder som inte är medlemmar i OECD. Urvalets data baseras på åren 1971-2010 för totalt 57 länder från runt om i världen. Resultaten visar tecken på ett inverterat U-format förhållande mellan koldioxidutsläpp och inkomstnivå, men att ett monotont stigande förhållande inte kan avfärdas. Enligt de uppskattade ekvationerna är inkomstnivån där utsläppen tenderar att minska lägre för hela urvalet än för både OECD-medlemsländerna och länderna som inte är medlemmar i OECD.

On November 1989 the Convention on the Rights of the Child was adopted by the United Nations General Assembly. Today more than 20 years later the convention is ratified by all countries in the world except the USA. A question asked is however if the convention after 20 years of development work has in fact accomplished some positive effects for children around the world? The aim of this thesis is to evaluate the implementation of the Convention on the Rights of the Child in selected states and to reach this aim some questions need to be answered: What do the selected states do to realize the best interest of the child?What do the selected states do to guarantee all children?s right to survival and development?Do all children in the selected states have the same right to health and health services?Do all children in the selected states have the same right to education? The material studied in this thesis is those reports that are to be sent periodically to the Committee on the Rights of the Child by all states. The result of this study shows that the Convention on the Rights of the Child has made some positive progresses when it comes to the situation of the child in the world.

De tidigare studierna som undersökt miljökuznetskurvan (EKC) för koldioxid-utsläpp, där de flesta urval baserats på OECD medlemsländer, har fått varierande resultat. Den här studien använder sig av både OECD medlemsländer och länder som inte är medlemmar i OECD. Urvalets data baseras på åren 1971-2010 för totalt 57 länder från runt om i världen. Resultaten visar tecken på ett inverterat U-format förhållande mellan koldioxidutsläpp och inkomstnivå, men att ett monotont stigande förhållande inte kan avfärdas. Enligt de uppskattade ekvationerna är inkomstnivån där utsläppen tenderar att minska lägre för hela urvalet än för både OECD-medlemsländerna och länderna som inte är medlemmar i OECD.