Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its Harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a Harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its Harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a Harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its Harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a Harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

The aim of this thesis is to identify some of the obstacles to trade, that occurs on the common market, and to analyse the errors that still occurs in the national authorities application of the principle of mutual recognition. Is the principle of mutual recognition sufficient for the creation of a common market, or is there a need for additional measures to cope with the obstacles to trade that still exists on the common market? The problems related to the incorrect procedures of the national authorities and the fact that undertakings prefer to bring their products in to line with the rules of every single member state must be solved, if the principle of mutual recognition is to become trustworthy. On some areas, Harmonisation ought to be chosen above the principle of mutual recognition, but in other cases an increased administrative collaboration, mandatory training for the national authorities or information campaigns intended mainly for undertakings could be the answer. The possibility to help undertakings to sue member states for damages should also be investigated.

Citizenship and immigration policy are controversial aspects of the European integration project. Fourteen years ago Roger Brubaker stated that the vital differences between German and French citizenship policy were unthinkable to harmonise. This paper therefore seeks to investigate whether the old image of the two countries are accurate. By evaluating citizenship and immigration policies in today's context with the increasing influence of European Union policy I here present a more correct picture of the situation in both countries. Partly to see how the Harmonisation has come this far.

The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.

After the formation of the European Union internal market in 1992, member state specific obstacles and barriers were largely removed. This was especially the case in harmonised industries where standardisation and technical regulation have led to legal certainty. Despite this, a large range of trade regulation continues to remain distortional to trade, in addition to the ongoing tariffs and subsidies. The key trade regulations relate to a number of areas involving technical regulations such as production labelling and the protection of intellectual property rights. Whilst policy makers claim justification based around the need to correct market failure in delivering desired outcomes, the question is whether these regulations are appropriate responses to market failures or if they have simply been imposed in an attempt to protect domestic markets.

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.

It is clear that media advertising is one of the crucial marketing tools for companies in order to promote their products and services. As we are moving towards more and more economic integration, both on a regional and global scale, the question about standardisation of media advertising has become increasingly important and is nowadays subject to discussion in most international companies. This thesis deals with the issue of standardisation in a region where the process of political, legal and especially economic integration is taking its course, but where cultural and linguistic diversity is still a remaining fact: Europe. The aim of this thesis was to investigate the potential gains from a standardised advertising approach but also to identify its limitations. Especially on a market place like Europe, with its diverse cultural and linguistic background, a fully standardised approach might be difficult to implement.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing Harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

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.

In electricity markets evolving towards liberalisation and internationalisation, green certificates are seen as an important tool to promote production of renewable energy. In a green certificate market producers sell certificates received per unit of electricity generated from renewable energy. Trade in renewability is thereby decoupled from the the physical electricity trade. Tradable green certificates in combination with renewables obligation are implemented or planned in several EU member states. Integration at EU leveland the creation of a common certificate market seem like a possible next step.

En medlemsstat inom Europeiska Unionen (EU) ska anpassa de nationella bestämmelserna för att möta de EU-rättsliga bestämmelserna. Ett exempel på en sådan reglering är mervärdesskatten. Syftet med regleringen av mervärdesskatten har varit att skapa och stimulera en inre marknad inom EU, utan skillnader mellan medlemsländerna. Mervärdesskatten har harmoniserats genom mervärdesskattedirektivet som medlemsstaternas är förpliktigade att implementera. Implementering av ett direktiv ger medlemsstaterna möjligheten att själva tolka och avgöra tillvägagångssättet, så länge direktivets syfte uppnås.

This paper considers the Swedish regulations of purchase taking the perspective of private persons as a starting point. The law of purchase from the year 1990 is applicable on a number of legal purchase situations where the contracting parties varies. Nevertheless, the law is mainly focused on the purchase between businessmen. This places private persons on level with businessmen, since they are given equal responsibility regarding legal knowledge and the drawing up of contracts. In order to get a deeper knowledge of the law of purchase and to reach an understanding of how it should be interpreted we have studied the government bill on the law, cases from the Supreme Court, doctine on the area and legal articles. The purpose with this paper is to examine whether the law of purchase from the year 1990 is too old to be applicable on private purchases today.