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General Anti-Avoidance Rules and Legal Certainty in Sweden, USA and China – A taxation determined by legal culture?

Förekomsten av att skattskyldiga genomför arrangemang utan affärsmässigt syfte för att kringgå skattelagstiftningen och sänka sin beskattning, id est skatteflykt, motverkas i de flesta rättssystem med olika metoder. De flesta jurisdiktioner har implementerat inte endast specifika skatteflyktsregler (”SAARs”), utan även generella så kallade General Anti-Avoidance Rules (”GAARs”) för att motverka skThe occurrence of taxpayers implementing arrangements without commercial purpose to avoid tax laws and reduce their taxation, id est tax avoidance, is counteracted in most legal systems with different methods. Most jurisdictions have implemented not only Specific Anti-Avoidance Rules ("SAARs"), but also General Anti Avoidance Rules ("GAARs") to counteract tax avoidance. The top

Reproductive function in young Swedish men - Time trend, prenatal and adult exposure to smoking and phthalates

A decrease in male reproductive function, including sperm counts, during the second half of the 20th century, has been postulated. During this period, testicular cancer has increased several-fold. Environmental and lifestyle-related factors have been proposed as explanations for a possible negative trend in male reproductive function. One important lifestyle factor is smoking. However, smoking dur

Not seeing the forest for the trees? The environmental effectiveness of forest certification in Sweden

Forest certification can be conceived as one of many rapidly growing non-state market driven (NSMD) modes of governance. The environmental effectiveness of forest certification is oftentimes evaluated by indicators such as stringency of standards, degree of participation by key stakeholders, certified area, etc. In political science, forest certification as an NSMD governance arrangement is usuall

Screen Rites : A study of Swedish young people´s use and meaning-making of screen-based media in everyday life

We are all aware of how many different media have become a familiar equipment in the home, perceived as any other furnityre. The media have become more or less unconsciously intertwined in everyday routines. As the media environment is continously in a phase of transformation, it is crucial to gain knowledge about children´s and adolescents´own understanding and interpretation of their mediarelate

Religious Facilitation Through Intense Liturgical Participation : A Quasi-Experimental Study of Swedish Pilgrims to Taizé

A considerably small amount of empirical research was found on the process of religious facilitation through liturgical participation and worship (cf., Heimbrock & Boudewijnse, 1990; Wikström, 1994a, 1994b). Using a quasi-experimental design, the present investigation therefore addressed this issue. The process of religious facilitation through intense liturgical participation was regarded as