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28 Uppsatser om Tax treaties - Sida 1 av 2

HFDs hantering av regelkollision mellan intern rätt och skatteavtal : En analys av RÅ 2010 ref. 112

The OMX-case entailed considerable uncertainty about the relationship between Tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over Tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the Tax treaties shall in principle be given preference, but that in exceptional situations Tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in Tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and Tax treaties in the Greece-case.

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.

Sverigedemokraterna + FN = sant? En diskursanalys av Sverigedemokraternas tolkning av begreppet mänskliga rättigheter.

It is the aim of this paper to examine, and analyze at a discursive level, the Swedish Democrats' interpretation of the term 'human rights', as this is presented in the material available on the party's official website. The goal is then to investigate in what manner the party portrays its political ambitions in relation to 'human rights'. The theoretical foundation for this analysis is discourse theory as it is presented in the works of Ernesto Laclau and Chantal Mouffe.Furthermore, the aim is also to examine whether the Swedish Democrats? interpretation of 'human rights' is compatible with the established understanding of the term, such as this is presented in the international UN treaties on human rights. This will be done by thoroughly examining and comparing certain aspects of the Swedish Democrats' political ambitions, such as they have been portrayed in the analytical section of the paper, with relevant sections of the UN treaties..

EMU som ett exempel på konstitutionell självbindning

This essay presents an alternative approach to the predominant democratic analysis of the European Monetary Union. As the Treaties stipulate the political conduct within Monetary Union and put certain restrictions on the European politicians they are to some extent constitutional in their character. Essential for constitutional theory is the concept of precommitment; according to which a decision is made in t1 purposing to obstruct certain actions in t2. In light of this the aim of this essay is to investigate whether or not delegating monetary responsibility to the ECB can be seen as an example of constitutional precommitment and if so, if this constitutional perspective can add something to the predominant democratic analysis of the EMU. According to the author the EMU is by and large a form of precommitment as the leading politicians in Europe figuratively have tied their hands from intervening in the common monetary policy.

En europeisk identitet : en studie av Manuel Castells kriterier vid skapandet av en europeisk identitet

AbstractA European identityA study of Manuel Castells criteria?s to create a European identityC-Essay in Political Science, by Helena Saagpakk, August 2007Supervisor: Björn ÅkerbergPhilosophers and visionaries dreamt early on the idea about a united Europe. This dream was destroyed by the two world wars during the first half of the 20th century. The first community was established in 1950 after the Second World War. This was the beginning of a peaceful cooperation between the member states, and the community later developed into the European Union.

Kundlojalitet : Kundnöjdhet och kundlojalitet i researrangörsbranschen

The primary purpose of this thesis is to investigate the operation of membership criteria, which are applied against countries that wish to join the European Union (EU). More specifically, the importance of some criteria in comparison to others is considered. To answer this proposal, three questions are posed: What are the EU membership criteria? Are some criteria more important than other criteria? Does the EU treat candidate countries differently in applying the membership criteria? Three countries are used in this analysis, each country representing one recent enlargement round: Poland (2004), Romania (2007), and current candidate country Turkey. Both official documents, such as EU treaties, and unofficial documents such as statements from EU leaders are used to analyze the application of membership criteria.

 EU, "Unity in diversity" eller en klubb för privilegierade medlemmar?

The primary purpose of this thesis is to investigate the operation of membership criteria, which are applied against countries that wish to join the European Union (EU). More specifically, the importance of some criteria in comparison to others is considered. To answer this proposal, three questions are posed: What are the EU membership criteria? Are some criteria more important than other criteria? Does the EU treat candidate countries differently in applying the membership criteria? Three countries are used in this analysis, each country representing one recent enlargement round: Poland (2004), Romania (2007), and current candidate country Turkey. Both official documents, such as EU treaties, and unofficial documents such as statements from EU leaders are used to analyze the application of membership criteria.

Ett Förändrat Ledarskap? : En studie av EU:s ledarskap sett ur ett institutionellt perspektiv, kopplat till internationella miljöförhandlingar

AbstractPolitical Science, level III thesisSpring semester 2010Author: Emelie AlfredssonSupervisor: Tomas Mitander"A Changed Leadership? - A study of the EU leadership from a institutional standpoint, related to multilateral environmental negotiations"The EU has for a relatively long time considered itself a leader in the environmental policy area as a whole as well as in multilateral environmental negotiations. This study attempts to classify and identify the European leadership with the purpose of relating it to the institutional framework of the Union. The treaties of the European Union decide its ability to act and its institutions the right to engage in different policy areas, the environmental area being the focus of this study. With the recent ratification of the Lisbon treaty this study aims to make out if the type of leadership the Union showed during the Kyoto negotiations has changed with the new treaty, into a new type during the COP-15 meeting in Copenhagen.

Kulturarvets skydd i väpnade konflikter. Kulturarvsbrott vid ICTY

This graduation thesis aims to give a survey of how cultural property is protected withininternational law and how these protections worked during the conflicts in the formerYugoslavia and later at the International Tribunal for the former Yugoslavia, ICTY.Cultural heritage is important symbols for ethnicity, religion or political views. Because ofthis cultural property has been targeted in armed conflicts as long as can beremembered. The protection of cultural property within international law has developedfrom the midst of the 19th century up til today and is still developing towards strongerprotection. One of the latest armed conflicts where the cultural property became targetedwas the wars in Yugoslavia in the 1990?s.

Minoritetsproblem i Östeuropa : EU:s relation till Slovakien

The aim of this thesis is to study the situation of minorities in Slovakia before and after the EU-membership and if EU has played a role in the situation. Also the criteria for becoming a member and other treaties regarding protection of minorities between European institutions and the accession/member states are studied. With the help of i.e. literature, relevant internet pages and yearly studies of EU, the conclusion has been made that Slovakia has made an immense change in the state?s legislation when it comes to minorities and their fundamental rights, but that changes need to be made in attitudes as well.

En trovärdighetsbedömning av EU:s kommunikationspolitik

The legitimacy of the European Union is being questioned, and this has put focus on the democratic deficit, as the main reason for the negative outcome of the referendum about implementing the last initiated treaties of the union. In this essay the credibility of the problem solving strategy through the communication policy of the commission is being put under the scope. The objective is to treat the credibility of the solution to the main problems of the EU as an important part of how the democratic, political system works and how it deals with taking care of its? supporting and demanding channels of communication. The importance of a citizen platform to form common interests and a strictly European dialogue using media, common debates and several other possible ways to advocate this solution throughout the whole union is stressed here..

Att bara vara barn - En studie i hur fysisk bestraffning av barn är kopplat till det juridiska klimatet för unga i USA

United States is one of the two countries in the world that have not ratified the convention on the rights of the child, and one of the few countries that sentences children less than 18 years to life in prison without parole. Besides this, corporal punishment is legal in all the states of USA. This essay is aimed at researching how these three factors affect one another in the American context and what consequences may come out of it. By the use of reports from NGO's and UN treaties together with various theories about the subject in question, I have looked into the juridical climate for today's young Americans.The conclusion of the essay shows that there is a tendency in the United States to control violence with violence, from a local level and further to a state level. As long as this attitude proceeds, the situation for children at risk for being sentenced to life sentence will not improve..

Eu:s jordbrukspolitik sett ur perspektivet ekologisk hållbar utveckling i Sverige

The aim of this essay is to give the reader an idea of how the European agricultural policies have developed, in regard of sustainable development, since Sweden became a member in the union 1995. The main aspect that?s been investigated is the issues regarding sustainable development and how the issues regarding the ecological farming methods have been dealt with. My research questions are:- How has the European environment- and agricultural politics changed since Swedenjoined the union in 1995?- What consequences have the changes had for ecological farming?The answers to the stated questions are that there have been several treaties in the field of environmental development of the agricultural policy, starting with the Maastricht treaty and ends up with the European Action Plan for Organic Food and Farming.

Ett Imperium På Nedgång?: En studie av USA: s Imperium

This is a thesis about the American empire. I also focus my work to see if this American empire is declining. The two main questions I ask and want to answer in this thesis are: is America an empire and is it in decline?I first conclude that America has been an empire ever since the end of the Second World War. The sheer military and economic power of the American empire matches and exceeds the ones before them.

Biblioteken, upphovsrätten och de nya medierna

The explosion of new digital media puts pressure for developments within copyright law both in Sweden and internationally. These developments are taking place on two different international areas: (1) WIPO which is a part of the UN family and (2) the EU where a new directive on copyright law is being prepared and probably implemented during 2001. The aim of this thesis is twofold: (1) to study which considerations libraries must make when handling the new digital media both under today's copyright laws and under those which are being developed internationally. (2) What will be the consequences, for Swedish libraries, if the new EU-directive on copyright law is implemented in Sweden? By analysing current copyright laws, international treaties and the proposal for a new EU-directive as well as the national debate the thesis brings attention to a number of central issues for libraries.

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