Kenya, like the rest of the world, in an effort to protect its tax base, has enacted a transfer pricing (TP) legislation requiring, among other things, that inter-company transactions be conducted at arm’s length. However, due to the very nature of TP transactions, the determination of the correct arm’s length price or profit margin has remained a major challenge, not only for the taxpayers, but f

Syftet med denna uppsats är att är att förstå vad de största skillnaderna är ideologiskt sett hos Socialdemokraterna och Moderaterna genom att studera begreppen demokrati och välfärd i deras partiprogram samt idéprogram. Min teori baseras på Matilde Millares avhandling där hon påpekar att det idag enbart har skett en ideologisk utveckling, inte att det skulle finnas en överideologi eller en ickeid

Syftet med denna uppsats är att belysa normaliseringen av kvinnlig smärta och undersöka den medicinska och politiska diskursen kring sjukdomen endometrios. Min teori härrör från Karin Johannissons bok om hur sjukdomar konstrueras olika ur skilda perspektiv samt Christina Janssons disposition om maktfyllda möten i medicinska rum, vilket bildar perspektivet om att kvinnlig smärta inte tas på allvar

The link between the incurrence of a customs debt and the incurrence of the Value Added Tax on importation, have a parallel nature, as they arise from the importation of goods into the territory of the Community. This link is a result of Article 71 (1) of the VAT Directive. This article authorises member states to link the chargeable event and the chargeability of VAT on importation of goods with

Advance pricing arrangement (“APA”) becomes a common tool to attract foreign investors to carry out their business in the Member States’ territory. The advantage of APA which providing legitimate expectations to the taxpayers is one of the reasons of why the companies file an APA request to the tax authorities. However, APAs are not free from issues or problems arose, especially in relation to t

Milleniemål två och delvis tre har haft som ändamål att alla barn ska få gå i skolan och att skolan ska vara en jämställd plats år 2015. Dessa mål är fortfarande inte uppnådda och framför allt flickor drabbas av detta utfall. Syftet med denna uppsats är således att utvärdera UNESCOs egen tolkning av resultaten av deras projekt Education For All. Detta kommer att uppnås genom en granskning av rappo

This paper aims to explore the role of the Syrian civil society in the ongoing conflict from the concept of transitional justice. Broadening the civil society understanding provides a tool to approach the overlooked social capital in the Syrian society. Exploring the approach from non-profit groups to victims, I aim to understand a possible approach to transitional justice in Syria. I argue for th

The purpose of this work is to investigate the negative legal force of decisions under immigration law compared to under administrative law in general, with the exception of environmental protection law, public purchasing law and certain local government laws. The comparison refers to the underlying ideas, presence, factual extent and protection of the factual extent. Negative legal force of the

Syftet med uppsatsen är att utforska och behandla statschefers rätt till immunitet vid grova folkrättsbrott. Den centrala frågan för uppsatsen är om statschefer idag kan begå brott mot folkrätten och ändå beviljas straffrihet. Immunitet för statschefer har utvecklats ur immuniteten för stater, som är baserad på att varje stat är suverän och likställd med andra stater. Fram till mitten av nittonhuThe aim of this thesis is to explore the status of the immunity afforded to heads of state for serious international crimes. The central question asked is whether heads of state at the present time can commit international crimes and still be granted impunity. The concept of head of state immunity developed from immunity afforded to states and is based on the principles of state-sovereignty and e

After the Arab spring, states in the MENA-region that were enrolled in the popular uprisings are now entering different settings. Some have been more successful, and reaching all the way to democratic consolidation. Others like Egypt are currently experiencing severe backlashes. In this post revolution context, time is starting to run out for an escape out of the transitional maze. Tunisia is not

With nature as its main attraction, ecotourism is promoted as a savior for both development and conservation. However, neoliberal logics of turning biodiversity into commodities have resulted in an increasing amount of ecotourism operators offering interactive experiences with charismatic wildlife. Although the animals are captive and forcefully employed as labor, the encounters are claimed to sup

In a globalized world where power-relations are changing, the need to reformulate the framework of global trade and trade-liberalization to be more conducive for development has been increasingly recognized in trade and development forums. This has resulted in increased donor focus on trade related development assistance and the moral justifications of trade-relations. This thesis set out to quest

Since the creation of the Palestinian National Authority (PNA), donor involvement in Palestine has perversely influenced both an institution-building process and a de-mobilization and de-politicization of the Palestinian population. Some even say donors have effected a neoliberal reformation of society. This thesis intends to problematize the influence donors occupy over the incipient national ide

The main focus of this paper is to shed light on an area of research that is relatively new in the Swedish context. A part of the purpose of this study is based on wanting to understand and study why the Swedish veterans who are in need of help and support after coming back home from doing service abroad is not given the appropriate form of help, or alternatively, seeking out the help that is avai

The purpose of this work is to propose an interpretation of the law as it stands today in order to provide a coherent and cohesive legal framework regarding the treatment of expenses connected with the sale of shares. In order to achieve such purpose, this work includes an extensive analysis of the case-law of the European Court of Justice regarding this subject matter and a critical study of the

Diamonds are one of the most valuable elements on earth, having the potential to contribute to economic development. However, in recent years, it has come to the world’s attention that the illicit trading in diamonds has financed gruesome wars and human rights abuse, and the problem has not gone away. These diamonds have come to be termed as conflict diamonds. In order to mitigate conflict diamond

This thesis considers the extent to which Member States may be authorized under Community law to restrict the reach of their charitable tax incentives. The limits that can be imposed by Member States in setting objectives for charitable tax incentives that are tied to nationality or domestic territory have not been clarified. Finally, this thesis assesses whether the tax incentives provided for ch

The current OECD´s PE threshold requires either a direct physical presence (fixed place of business) or an indirect presence through a legal representative (dependent agent). On the other hand, Model Conventions such as the UN MC, provide a wider PE threshold, including income generating activities which are not included under the OECD PE threshold. Nevertheless, it should be noted that the UN MC

The number of self-service libraries (”meröppna bibliotek”) is increasing in Sweden, yet there is not much research in the field. The starting point of this master’s thesis is this void. The concept of self-service library means that during some of the opening hours the library is unstaffed, but users can enter and use the library services. I understand libraries as part of a complex context in wh

The world has entered the Second Nuclear Age. New structures and dynamics are argued to be present within the context of nuclear weapons. The states India, Pakistan and China are three cases where the nuclear stockpiles are increasing and becoming more technological advanced. The hypothesis of this paper is that the increase of nuclear stockpiles in the cases is due to a dynamic characteristic of