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No PE – no problem? - A study on the Swedish preliminary income taxes for foreign companies without tax liability in Sweden
Nya skyldigheter för utländska företag verksamma i Sverige infördes den 1 januari 2021. Trots frånvaron av ett fast driftställe i Sverige eller annan skattskyldighet, ska skatteavdrag för preliminär inkomstskatt göras från betalningar för arbete som ett utländskt företag utför i Sverige. Den innehållna skatten kan återbetalas, men tidigast efter att ett beslut om slutlig skatt har fattats efter rä
Actor or ally? Exploring Sweden’s involvement in Turkish gender politics through the Swedish Consulate General in Istanbul
The Swedish gasoline tax - A battlefield between the people and the elite? : A cultural performative analysis of the antagonisms in the Swedish gasoline tax debate.
Veiled Muslim women´s position and situation in the Swedish labor market: A socio-legal study on potential marginalizing structures within the Swedish labor market, and the role of law in facilitating the continued reproduction of these
Trends, structures and patterns of inequality and growth in Swedish regions: An analysis of the spatio-temporal patterns in the development of inequality and income in Sweden 1990–2016
Sweden's contradictory drug policy: a socio-legal study of the swedish zero tolerance approach
Gender equality as a Swedish norm, but who’s included? - a critical analysis of the Swedish parental insurance
The Swedish Identity- Defining Swedishness and Political Loyalty
Abstract: Since the implementation of the European community in the 1950’s support for the integration process was founded on the necessity of establishing an ever-closer Union among the citizens of Europe. There was an overall belief that support for a European community would increase over time as a result of the opportunities it created and the functional pressures that followed. The public su
Breaking Language Barriers: Swedish Upper Secondary Teachers' Attitudes Towards and Use of Swedish in the EFL Classroom
Speaking is Silver, Silence is Gold - A decolonial study examining Swedish exceptionalism and colonialism and the struggle of the Sámi people in Swedish elementary school textbooks from 1930-2013.
The differential distributions of grievability in Swedish welfare discourse: A study on welfare chauvinism in the Swedish right wing continuum
Fighting over every hectare: the challenges for the protection of Old-growth forests in Sweden - An analysis of the Swedish forest debate
Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive
Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. Syftet bakom undersökningen är att utreda huruvida om den
Institutional Trust in Contemporary Sweden - A Quantitative Study of Institutional Trust in Sweden over time.
EU, Sweden and Renewable Energy: A case study of Sweden’s implementation of the Renewable Energy Directive 2
Acceptance factors influencing the willingness of multiple eID usage in Sweden: An analysis of factors influencing acceptance and adoption of alternative eID solutions to BankID in Sweden
Starting a Career in Sweden: International Students’ Perception regarding Future Careers and Diversity in the Swedish Corporate Environment
In an increasingly globalized world, the contact with diverse individuals on a daily basis is unquestionable. Individuals regularly seek intercultural experiences and skills as a way to enrichen their professional and personal approaches and stand out in today’s competitive markets. This study focuses on international master students from Lund University’s School of Economics and Management (LUSEM