Sök:

Sökresultat:

28 Uppsatser om Tax treaties - Sida 2 av 2

Kungliga bibliotekets klassifikationssystem över den svenska samlingen år 1887

We have carried out a study of a classification system for the Swedish collection at The Royal Library in Stockholm from 1887. It was printed in 50 copies. The constructor, Bernhard Lundstedt, and his colleagues used it as guidance in lack of a catalogue. We regard it a local classification system. Little research has been done on old classification systems, but Francis Miksa points out the importance of examining them.

Talet om trafficking -­? en hegemonisk strävan med kamp om betydelser: En analys av europeiska handlingsplaner mot trafficking med människor

This essay focuses on how trafficking is defined and dealt with in recent European policies,and particularly how prostitution take part of these discursive developments. Treaties andagreements on trafficking in human beings and for sexual exploitation have been made bythe European Union and United Nations amongst others, which have been signed andratified by the EU countries in Action Plans. In this essay, five national Actions Plans, fromAustria, Great Britain, Poland, Spain and Sweden between 2007 and 2009, have beencompared in order to see similarities and differences in how the phenomenon of traffickingis done through language. Based on Discourse theory and focus on discursive struggles, theresult show a hegemony around trafficking as a social issue in the Action Plans studied,exploiting humans, mainly children and women, sexually, but also how trafficking is framedas a problem of the nation state and the domestic labour market. It is also illustrated howdifferent meanings of prostitution make the trafficking discourse antagonistic and contested.Finally, the essay discusses the trafficking discourse in relation to EU strivings towardsharmonisation and power imbalances of migration and economy in Europe..

Upphovsrätt i förändring? En undersökning av några upphovsrättsorganisationers remissvar på Ds 2003:35

In the year 2003 the Swedish ministry of Justice drew up a communication about the incorporation of the European Unions directive about harmonisation of certain aspects of copyright and related rights in the Information Society, 2001/29/EG. The communications name is Ds 2003:35. This study examines the arguments in the communications from some of the copyright organisations in Sweden. For this study we have used five referral statements from organisations who represents different types of originators. We have studied their arguments and how well they argue for their theses.

Hur ska EU styras? : en diskursanalys av kommissionens vitbok med demokrati och legitimitet i fokus

The so called democratic deficit and the lack of legitimacy have been at the core of the EU-debate in the last decades. Low turnouts in the elections for the European parliament and disapproval in the ratification processes of the latest changes of the treaties are examples of the citizens lack of confidence for the EU and continuous integration. In Nice 2000 the heads of the member states governments agreed to try to improve the democratic legitimacy in the EU and initiated a public debate aiming at proposals for changes in the decision making processes in the EU. In July 2001 the commission published a white paper with their view. A fundamental presumption in discourse theory is that language and language usage not just is a way to deliver information about ideas and behaviours.

Mänskliga rättigheter i lokal praktik -En undersökning av kommunal verksamhet

The Swedish political organization is subject for the investigation of this thesis, with regard to the realization of universal human rights. There is a discrepancy between the Swedish state's international undertakings in legally binding treaties and theactualization of human rights by local authorities. The local authorities are ruled by a complex function of both national and local government. Of interest here, is the effect that these, and other organizational aspects, between the national and the local, have for the realization of human rights in local authorities. Also, the discrepancy between the national and the local is attempted to be understood.

Regional frihandel med miljöhänsyn? En studie av regionala frihandelsavtals förhållningssätt till konflikten med miljön

The relationship between free trade and the environment is often considered conflicting and the debates surrounding it are infected. My thesis deal with this conflict and how environmental concerns are integrated in three regional free trade agreements, North American Free Trade Agreement, The common market of the southern cone (MERCOSUR) and Southern African Development Community (SADC). I point out how the organizations differ from each other in this respect and I present a possible explanation to why they differ. The explanation is founded on the theory of the environmental Kuznets curve and that environmental concerns will depend on which level of development the member states in the organizations have. To judge and rank the organizations I have composed a model based on a pre-existing description of the trade and environment conflict.

Brittiska Labour ? svikare eller frälsare? : Om ett svikt vallöfte eller en räddning av Storbritanniens inflytande i EU.

This Bachelor thesis deals with the act of the British Labour Party when they recalled a referendum promised by former Prime Minister Tony Blair. Tony Blair promised a referendum on the Constitutional Treaty, but his successor Gordon Brown later recalled it when the Lisbon Treaty succeeded the Constitutional Treaty as the legal foundation of the European Union.The main purpose of this thesis was to with help from various theorethical frameworks explain why the Labour Party decided to do this, even if this decision gave the main opposition party, the Conservative and Unionist Party (the Tories), the chance to heavily critisize the Labour Party, and picture them as traitors.The research questions were:? What are the reasons that the Labour Party went from being a Eurosceptical party, to become more pro-European?? Why did the Labour Party cancel the promised referendum on the new treaty of the European Union?Various answers were found for the first research question. Among the most important was that it was a part of the over all transition which led to the launch of New Labour.The second research question was answered with three explanatory models based on actions of the Labour Party on three arenas; the electoral arena (based on power, this model claims that the Labour Party act as they do because the know the Tories would not act differently if they were in office), the parliamentary arena (based on ideology, this model claims that Labour want the Lisbon Treaty because it has a stronger social dimension than earlier treaties) and the internal arena (based on the problem of identification, this model claims that the Labour Party identifies itself with the British government, and not just the voters, and are afraid of damaging Britain?s influence in the EU and international politics if Britain says ?no? to the Lisbon Treaty)..

Miljö- och Handelsgåtan : Intellektuella egendomsrätter och dess implikationer i en globaliserad verklighet

This paper seeks to discern the political factors that determine the results of negotiations in international cooperation. On the one hand, it makes a contribution to the broader theoretical debate on international regimes by combining regime theory and theories on globalisation into an integrated framework for the analysis of international policy results, or in this case treaties (theoretical objective). More generally, globalisation theory will help us understand why it has become important to initiate international cooperation, and regime theory to elucidate how these international cooperations emerge. To many observers, it is the large transnational corporations of the rich North, which have done best out of free trade. Through the huge influence they wield over governments at the WTO (World Trade Organisation), these corporations have won the freedom to move around the globe without restriction, making use of cheap labour, and locating wherever they can best tap into the largest and most lucrative markets.

Dubbel bosättning : Bostadens betydelse vid flytt från Sverige

The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

Valet om fördraget om en konstitution för Europa - En studie om hur Frankrike och Nederländerna röstade ner EU:s konstitution utan att rösta ner den

2005 was the year that all of the 25 member states in the European Union were to ratify the treaty of a constitution for Europe. The year did, however, offer a series of unexpected and slightly shocking events as both France and the Netherlands voted no to the constitution. Because of this the already planned referendums across many of the other member states were either postponed indefinately or the debates simply died down. The fact that two of the most pro-EU countries didn?t ratify the constitution was not only something that certainly raised the question of how future referendums in other, more EU-negative, states would turn out, but it could also be seen as harsh criticism against the EU as a whole.This is a theory consuming study, as it uses different theories of integration to explain the development of the EU, which in turn supports and strengthens the essay's conclusion.

Ingen Lag - Straff? Straffansvar och befogenheter för svensk militär personal i internationella insatser ur ett rättstillämparperspektiv.

INGEN LAG ? STRAFF? ABSTRACTThe thesis deals with a gap in the Swedish legislation concerning the criminal responsibility under which military personnel act in international peace operations. According to international treaties called Status of Forces Agreements, military personnel operating abroad within the territory of other states are exempted from the criminal law of the host states. In return, their home states apply its national criminal law upon the personnel instead. Thus, Swedish criminal law is applied in relation to actions taken by Swedish military forces in international operations.

Hur kommer de nya skatteavtalen att påverka CFC-lagstiftningen?

Det har sedan lång tid tillbaka förekommit att svenska skattskyldiga försökt att undkomma beskattning i Sverige genom att gömma undan tillgångar utomlands i lågbeskattade länder, där sekretessen av information har varit stor. Lagstiftarna i Sverige har försökt att förhindra detta genom att tidigare infört den s.k. CFC-lagstiftningen. Syftet med lagstiftningen är att förhindra eller åtminstone försvåra att svenska skattskyldiga företar transaktioner med ut-ländska juridiska personer och genom det urholkar den svenska skattebasen. Lagstiftningen möjliggör att svenska skattskyldiga beskattas löpande för sin andel av det överskott som uppstår i utländska juridiska personer, oavsett om delägaren erhåller någon utdelning eller inte.De senaste åren har skatteavtal angående utbyte av information mellan Sverige och lågbe-skattade länder haft hög prioritet i regeringens arbete för att med denna metod säkerställa den svenska skattebasen.

Hard Decisons, Soft Laws : Exploring the authority and the political impact of soft law in international law

The question of whether there is soft law in international law has been as much the subject of contemporary debate as whether or not there is private legal authority in the international society. The legal boundaries seem to be blurred by the process of globalisation and the recent shift in international law. The traditional definition of international law has been outdated as new forms of treaties has introduced new subject of law to the judicial arena. At the same time a supplementary map of law has been added to the cartography of international law, soft law. These correlating processes have comprehensive political and legal consequences at both the international and national levels.

<- Föregående sida