In this paper I attempt to analyze the ways the European Union defines its external borders in Cross-border co-operation with its neighbours. The analysis is based on case study examining the founding components of a updated version of the Northern Dimension policy of the European Union.The analytical framework of the study is composed of three different perceptions on the Cross-border co-operation; regionalisation, integration and flexible integration. I conclude that the model of Cross-border co-operation laid by the Northern Dimension policy would have an impact on the EU's external border with Russia, making it more flexible and vague.As far as the geographical terms of the co-operation are concerned, they seem to shift from regional co-operation to greater emphasis the role of networks as basis for co-operation instead of traditional regions..

There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

The Swedish group contribution rules do not include a right to deduction for Cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for Cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for Cross-border group contributions is compatible with EC law.

The Swedish group contribution rules do not include a right to deduction for Cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for Cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for Cross-border group contributions is compatible with EC law.

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of Cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of Cross-border loss compensation for groups. This means that Cross-bordergroups is over taxed when they are unable to set of gains against losses.

Denna uppsats grundar sig på ett examensarbete via Scandinavian Islands där syftet har varit att studera möjligheterna till att skapa en turistprodukt, utifrån temat vikingar, som kan förstärka och binda besöksnäringen i regionerna mellan länderna Sverige och Finland. Utifrån detta har frågor tagits fram i form av: Är det möjligt att skapa en Cross-border produkt, i form av en vikingarutt, som sträcker sig mellan Sveriges och Finlands skärgård? Hur ser samarbetsmöjligheterna ut för en potentiell vikingarutt?, och Är vikingatemat något som skulle fungera året om, eller är det säsongsbetonat?För att besvara dessa frågor har vi utgått från framförallt kvalitativa metoder i form av intervjuer och informationssökning via olika webbsidor kopplade till temat. Den teoretiska referensramen grundar sig mycket utifrån turistiska perspektiv blandat med tankar från det kulturgeografiska. Under tidigare forskning tas exempel upp som både kan kopplas till temat och vikingarutten som attraktion, men även styrka teoriernas grundvärderingar.Under arbetets gång har vi kommit fram till att samarbete är något som viktigt vid skapandet av en Cross-border produkt.

The concept of the dynamic region has become a more prospering thought in the era of globalisation. This concerns in particular, cross border regions ? well-integrated territorial regions crossing more than one nation. In this paper I examine the development from a critical perspective and I map the democratic pitfalls of new territorial political constructions across national borders. The empirical analysis is a case report taken from the Öresund region, a cross border region between Sweden and Denmark.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being Cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate Cross-border activities and reduce ?red-tape?.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a Cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning Cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

The Oresund Region, consisting of the Swedish county of Scania and the Danish islands of Sealand, Lolland, Falster and Bornholm, is widely recognised as a successful example of European Cross-border co-operation. The purpose of this region building project is to form a Cross-border fully integrated functional region in order to accomplish a high level of economic growth and employment.This thesis argues, by the means of discourse analysis, that the project can be viewed as a kind of post-politics, defined as a politics that under a neoliberal hegemonic consensus strives to manipulate citizens (and to redefine them as consumers and investors) into better economic performance.This manipulation is carried out by extensive discourse production aimed at convincing people that the Oresund Region exists, that it is a successful region, and that the people who inhabit it are also successful. The deliberate vagueness and contradictory character of the Oresund discourse is investigated and explained as a discursive strategy to incorporate as many views and desires as possible..

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Ledarskap i slöjd och kulturhantverk15 hp Institutionen för kulturvårdGöteborgs universitet2015:28.

Along with the development of technology, the Cross-border trade is increasing and therefore there is a need for greater consumer protection. A good consumer protection creates a feeling of safety for the consumer and that by itself may help to increase Cross-border trade. This is one of the reasons for why the EU has established regulatory framework for electronic commerce, for example the Directive2000/31/EC. The direc-tive strives to create a similar law for electronic commerce within the European Union. This paper?s main purpose is to ensure that the directive is implemented properly in Swedish law, and if there are other possible ways to achieve the objective, other than the ones that the Swedish legislator has chosen.

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate Cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

Along with the development of technology, the Cross-border trade is increasing and therefore there is a need for greater consumer protection. A good consumer protection creates a feeling of safety for the consumer and that by itself may help to increase Cross-border trade. This is one of the reasons for why the EU has established regulatory framework for electronic commerce, for example the Directive2000/31/EC. The direc-tive strives to create a similar law for electronic commerce within the European Union. This paper?s main purpose is to ensure that the directive is implemented properly in Swedish law, and if there are other possible ways to achieve the objective, other than the ones that the Swedish legislator has chosen.