The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax Treaty override, states four requisites that must be met for a procedure to be considered tax Treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

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.

SammanfattningFör att underlätta gränsöverskridande transaktioner ingår stater idag internationella överenskommelser av olika slag. Traktat som de även kallas utgör en del av folkrätten och är reglerade i Wienkonventionen om traktaträtten från 1969. En av de vanligaste formerna av traktat är idag dubbelbeskattningsavtal vilka huvudsakligen syftar till att fördela beskattningsrätt mellan stater för att undvika en dubbelbeskattningssituation. Sveriges dubbelbeskattningsavtal inkorporeras i intern rätt vilket ger uttryck för det dualistiska synsättet. Inom folkrätten är principen att avtal ska hållas en viktig grundsats som kommer till uttryck i artikel 26 Wienkonventionen. Wienkonventionens artikel 27 stadgar vidare att en part inte kan åberopa sin interna rätt som grund för sin underlåtenhet att fullgöra ett avtal.

Varje suverän stat bestämmer sin beskattningsrätt, de subjekt och objekt som staten ålägger skatt. Om två skilda staters beskattning träffar samma person och transaktion, uppstår in-ternationell juridisk dubbelbeskattning. Eftersom dubbelbeskattning kan leda till en mycket hög beskattning av en enskild, och därmed verka som ett hinder för internationell handel, ingår stater skatteavtal i vilka rätten att beskatta fördelas mellan staterna. Skatteavtalen skapar därmed en inskränkning av den rätt staten tar sig i den interna lagstiftningen. Sverige har ett 90-tal skatteavtal med olika länder; en majoritet av dessa följer den avtalsmodell som arbetats fram inom OECD.

En metod för att angripa skatteflykt är genom tillämpning av skatteflyktsklausulen som stadgas i 2 § lagen mot skatteflykt. Skatteflyktsklausulen har kritiserats för bristen på förutsägbarhet ur ett rättssäkerhetsperspektiv med särskild hänsyn till legalitetsprincipen. Den 26 mars 2012 meddelade Högsta Förvaltningsdomstolen sin dom där svensk intern rätt tillämpades framför skatteavtalet mellan Sverige och Peru på ett skatteupplägg med ett utländskt holdingbolag. Om ett skatteavtal missbrukas i syfte att uppnå skattemässiga fördelar finns det i kommentarerna till OECD:s modellavtal vägledning som öppnar för internrättsliga angreppssätt mot skatteflykt. Däremot finns det en gräns för hur generellt utformade sådana motverkansregler får vara för motivera ett sådant åsidosättande om skatteavtalets fördelningsregler.

The Swedish immigration policy is a subject constantly under scrutiny, especially in the media. The Dublin treaty, which came into effect in 2003, has meant stricter regulations for the handling of asylum seekers, which in turn increases the requirements of the officials at the Swedish Migration Board. Consequently, the staff at the Swedish Migration Board is daily facing difficulties when deciding who is to stay or not. Therefore, it is interesting to investigate how these criteria in the Dublin Treaty, are used in the daily work of the officials. Emphasizing these problematic aspects of the Dublin Treaty, this study aims to answer the following two questions:- How has the Dublin Treaty been implemented in Swedish legislation by the officials at the Swedish Migration Board?- How do these officials work to implement this treaty?This case study is based on interviews with a number of officials working at the Swedish Migration Board.

SammanfattningFör att underlätta gränsöverskridande transaktioner ingår stater idag internationella överenskommelser av olika slag. Traktat som de även kallas utgör en del av folkrätten och är reglerade i Wienkonventionen om traktaträtten från 1969. En av de vanligaste formerna av traktat är idag dubbelbeskattningsavtal vilka huvudsakligen syftar till att fördela beskattningsrätt mellan stater för att undvika en dubbelbeskattningssituation. Sveriges dubbelbeskattningsavtal inkorporeras i intern rätt vilket ger uttryck för det dualistiska synsättet. Inom folkrätten är principen att avtal ska hållas en viktig grundsats som kommer till uttryck i artikel 26 Wienkonventionen. Wienkonventionens artikel 27 stadgar vidare att en part inte kan åberopa sin interna rätt som grund för sin underlåtenhet att fullgöra ett avtal.

AbstractSince democracy was developed in the ancient Greece it has come to be used within a small city state, within the national state and as today used within a bigger perspective. After the end of the second world war political leaders wanted to make sure that there would never be a war between European countries again. Now, about 60 years later this type of cooperation now involves 27 of the European countries and goes under the name of the Euroapean Union. This means that democracy is no longer used just within the nation state, but within a big organisation that is responsible for almost 500 million Europeans lives. This also means that the European Union need to make some institutional reforms to be able to handle all the future challenges.

This essay focus on the European Union and its democracy both from a national perspec­tive and from an international perspective. Furthermore, the essay center on the con­cept of democratic deficit, this in order to study the European Union´s status regarding the democratic legitimacy. This study intends to nuance the problems that previous research and previous researchers have de­fined as democratic deficits in the European Union and ends up in conducting a textual anal­ysis of the latest European Union treaty, the Lisbon Treaty.The aim is that by using previous research on the democratic deficit in the European Union examine whether the Lisbon Treaty has enhanced the EU's position regarding democratic legitimacy. In other words, my study aims to identify what the deficit is and if it exists.The results show that the Lisbon Treaty has been trying to improve the democratic legitimacy and that some practical adjustments have been made, but it also show that there is much that still can be improved before citizens have full democratic rights..

This essay is about the European union freetrade treaty negations with Mercosur. I have in this essay used a qualitative content analysis, to study from the EU perspective the reasons to why, the EU and Mercosur suspended the free trade treaty negations 2004, and after several years resumed the negotiations again in 2010. The purpose of this study is to gain a deeper understanding from the EU perspective of why free trade negotiations were suspended and then resumed. In order to achieve a deeper understanding of this event, I have applied neorealism and neoliberalism on the explicit statements and the implied actions, as these theories may provide different explanatory power of implied causes of negotiations.I have come to the conclusion that the theoretical perspectives can indeed explain explicit statements and implicit actions for suspended and resumed negotiations with Mercosur. The implicit reasons for suspended negotiations are among others that the EU has an egoist thinking concerning a free trade treaty.

AbstractIII-essay in political science by Christoffer Harnell, autumn -08. Supervisor: Malin Stegman-McCallion. ?Nuclear Disarmament - USA and the Soviet Union 1960-2002? This essay is about USA and the former Soviet Union and their nuclear disarmament. The purpose is to explain why and when the two states begun their nuclear disarmament, as well as what caused the start of the process.

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)..

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.

The fact that we apprehend certain phenomena as more convenient than others generate questions about what constitute and decide what we think of as normal and appropriate. The aim of this thesis is to explore the immense conception of power and authority through a narrower approach that focuses on the EU.With this in mind I examine the penetration of the neo-liberal ideology in the Treaty establishing a Constitution for Europe to see if there are any implications for hegemony. This is achieved through a discourse analysis which is strengthened with empirical cases of EU policies.The result of the discourse analysis of selected parts of the Treaty establishing a Constitution for Europe reveals that there are in fact tendencies which indicate that our society and reality is dominated by a neo-liberal hegemonic discourse. Subsequently the contemporary discourse broadly infiltrates the entire European Union, and therefore also its member states..

De senaste åren har det kommit flera regelverk som berör bland annat internkontroll, två exempel är den amerikanska SarbanesOxleyAct och SvenskKod för Bolagsstyrning. Båda dessa regelverk har utsett styrelsen ochledningen som de huvudansvariga för företagets interna kontroll. Revisorerska sedan testa den interna kontrollen i företaget för att se att den fungerar.Svenska revisorer har Revisionsstandarder (RS) som de ska följa i sitt arbete.RS 240 och RS 400 behandlar intern kontroll. Av RS framgår det att detfinns vissa begränsningar i den interna kontrollen och revisorn måste framförallt granska de områden där risken för oegentligheter och fel är störst. Deområden som har uppmärksammats av RS är bland annat att ledningen gårförbi etablerade kontroller.