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Företagsskattekommittén har lämnat ett förslag på ett nytt system för bolagsbeskattning. Syftet med de nu föreslagna reglerna är att öka den skattemässiga neutraliteten mellan eget och lånat kapital samt ersätta inkomstskattelagens kritiserade ränteavdragsbegränsningsregler. De första ränteavdragsbegränsningsregler som infördes år 2009 syftade till att förhindra möjligheterna att skatteplanera medThe Swedish Committee on Corporate Taxation has submitted a proposal for a new system of corporate taxation. The purpose of the proposed regulations is to increase neutrality between the taxation of equity and dept. The proposal also aims to replace the criticized interest deduction legislation in the income tax act. The first interest deduction legislation introduced in 2009 was intended to preve

In this comparative study I’ve chosen to look at the foreign policies underlying the statements made by the U.S. and EU directed against Hamas. The U.S. and EU cooperate on a higher level than expected in the difficulties surrounding Hamas and the Israeli-Palestinian conflict in general, and their cooperation is mainly represented by the Quartet of the Middle East and its work. The Quartet is the

Concepts are important to help us understand the world around us. The way we define concepts has an impact on how we perceive reality. I have studied the concept ”labour party”, and how that concept was “hijacked” from the Social Democratic Party to the Conservative Party. I have searched for articles in Swedish printed press and internet sources between 01 January 2004 and the election on 17 Sept

As a result of the official report on democracy (Demokratiutredningen), the Swedish government decided in 2002 to prescribe by law the right of initiation for common citizens in city councils (medborgerlig förslagsrätt). All citizens are therefore now entitled to submit a proposal which then will be dealt with by the city council as a motion. In this paper the handling of the citizen proposal is s

Swedish foreign policy has long been dominated by a neutral and non-interventionist stance. During the Cold war, the Swedish position was highy appreciated by both East and West. But when the war ended, the nature of threats shifted. Threats emanated from the new political world order. By using the theory of securitization, this thesis aims to examine how the Swedish state describe these threats a

The aim of this essay is to analyze the change in discourse regarding meta ethics and the use of the term freedom in the Swedish curriculums (läroplaner) between 1962 and 2011 and how this effects the role of the teacher. With a discourse analyze inspired by Foucault I have attempted to answer these questions relying on different philosophic theories regarding meta ethics and freedom.

The idea of fair trade is still widely debated. Yet, cities have since 2001 been able to apply for a Fairtrade City certification. In Sweden the initiative has been active since 2006 and today has 65 of its 290 municipalities certified. Proponents claim a municipalities needs to be involved while detractors se the concept as market intervention. The purpose of the thesis is to examine if there wer

The aim of this thesis is to examine which anti-racist ideas that have been characteristic in the Swedish media debate, the months before the election 2014. The hypothesis was constructed by the fact that the anti-racist movement is perceived as polarized. The study describes and interprets five articles, written by anti-racists, in the Swedish daily press, which forms the material. The study is m

Throughout history the right and the duty to participate in the country's national defense has been exclusively for men. Women have traditionally been excluded. During the 20th century male conscription was the main way to assure the need for soldiers in Norway and Sweden. Today both countries are seen as pioneers in gender equality issues, but the proportion of women in both countries' ar

The radical right has established themselves as permanent actors in the European party system over the last decade. The determinant factors explaining their increased electoral success have been thoroughly researched. Despite this fact the knowledge of their policy impact is largely unknown. This thesis argues that the local level in Sweden offers unique opportunity to study the policy impact of t

The purpose of this thesis is to analyze how the EU is constructed discursively in their discourse about a possible Turkish EU-membership. This is done by drawing upon Torben Bech Dyrbergs (1997) theory on how identities are constructed relationally thorough the logic of difference and equivalence. The empirical material consists of progress reports released by the European Commission, and by spee

Världen blir alltmer globaliserad och statsgränsen har inte samma betydelse. Det internationella samfundet växer snabbt där stater blandar sig i varandras angelägenheter alltmer. Humanitära interventioner sker i större utsträckning och intresset att ingripa har ökat mycket senaste åren. Uppsatsen ämnar göra en jämförande fallstudie med interventionerna Kosovo och Libyen som studieobjekt. Med utgånThe world is moving towards globalization, and borders do not have the same meaning as they used to have. The international community is growing with countries getting more involved in each other’s businesses. Humanitarian interventions are getting more common and the will to intervene has grown. The purpose of this study is to do a comparative case study with the interventions in Kosovo and Libya

The 2014 Climate Summit at UN headquarters in New York was a major political communicative event where leaders from the private sector, governments and civil society addressed the issue of climate change. Among the attending heads of government was Barack Obama. The purpose of this study is to analyze the content of Obama's 2014 Climate Summit speech. I have used frame analysis along with fram

This essay explores power relations within Swedish civil society from a Governmentality perspective developed firstly by Michael Foucault. It suggests that we need to reconceptualize the common notion of civil society as an independent sphere where autonomous citizens and their personal interests can be developed. The methodology is developed from a qualitative text approach and uses theories of c

I den här uppsatsen behandlas preferensaktier och fokus ligger på emittenter som är börsnoterade bolag. Utgångspunkten i svensk rätt är den så kallade likhetsprincipen som innebär att alla aktier ska ha samma rätt i bolaget. Undantag från detta kan göras om det finns lagstöd för och om det förs in i bolagsordningen att olika aktieslag får förekomma i bolaget – exempelvis preferensaktier. PreferensThis essay is about preferred stocks and focus is on issuers that are companies listed on regulated markets. The main rule in Sweden is the so-called principle of equality, which states that all stocks shall have the same right in the company. Exceptions to this may be made if there are legal grounds for it and if it is entered in the Articles of Association that different classes of stocks may ex

In 2003, the Kimberley Process, a public-private partnership gathering governments, the diamond industry and several civil society organizations, entered into force. This international scheme, aiming at fighting against conflict diamonds, imposed export bans on diamonds from the Marange Fields in the Eastern part of Zimbabwe and from the Central African Republic. Indeed, evidence of violations of

Företagsskattekommitténs huvudförslag för nytt bolagsskattesystem är ett obeprövat beskattningssystem som inte finns i något annat land i världen. Denna uppsats behandlar både förslagets materiella innehåll och förslagets skattemässiga effekter för företag och branscher i Sverige. Kommitténs förslag är komplext och medför stora förändringar jämfört med dagens bolagsbeskattning. Förslaget innehålThe main proposal for a new corporate tax system from the Swedish Committee on Corporate Taxation is an untested system that does not exist in any other country in the world. This paper both deals with the content of the proposal and the tax effects of the proposed rules for companies and various lines of businesses in Sweden. The Committee’s proposal is complex and entails significant changes in

This thesis highlights the problems with straw men for car ownership from a law development perspective. The questions that forms the base for the thesis are: What is a car straw man? Why has it been so difficult to find a solution to the problem with car straw men? Has the legislator through the legislative changes come to a solution concerning the problem and limited the possibility for continue

I Marks & Spencer-domen tillät EUD för första gången gränsöverskridande förlustutjämning för koncerner, enligt Marks & Spencer-målet kan ett moderbolag ta emot ett dotterbolags förlust vid det fall dotterbolaget har uttömt alla möjligheter till att beakta förlusten i sin hemviststat. Med tiden har Marks & Spencer-undantaget utvecklats och sträcker sig idag till att även avse fasta drifThe ECJ allowed for the first time cross-border loss relief in the judgement of Marks & Spencer, according to the Marks & Spencer case ECJ granted a parent company loss relief with a subsidiary in another EU member state in case the subsidiary had exhausted the possibilities of taking losses into account in the state of residence. The case law has developed to also concern permanent establ

Virtuella valutor i allmänhet och bitcoin i synnerhet är en del i den digitala utveckling som sker i allt snabbare takt. Virtuella valutor har under de senaste åren gått ifrån att vara en företeelse som enbart attraherade en ytterst begränsad skara individer till att bli ett globalt virtuellt valutasystem med miljontals användare. Även den finansiella expansionen som virtuella de valutorna varit mVirtual currencies in general and bitcoin in particular are parts of a digital development that is currently entering the financial markets in an increasing phase. Moreover, virtual currencies were just a few years ago an occurrence that attracted only a very few particular types of people. However, presently virtual currencies have developed into becoming a major global phenomenon with millions o