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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

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

Impacts of increased plastic recycling in Sweden - A quantitative study of the environmental, social and economic impacts of increased plastic recycling in Sweden

Miljörelaterade, sociala och ekonomiska effekter av en ökad plaståtervinning i Sverige Dagens plastproduktion är förknippad med åtskilliga miljöproblem. En av de största utmaningarna är att en betydande del av den plast vi konsumerar hamnar i världshaven. År 2050 förväntas plastproduktionen vara fyra gånger större än vad den är idag. Om vi inte agerar kommer det snart finnas mer plast (i vikt) än

The Swedish Monopoly on Gambling - How to address the shifting reality of the Swedish gambling market

Gambling and the national gambling markets has so far not been harmonised through any Community law regulation or directive. Instead gambling is covered by the general principles of Community provisions for the free movement of services article 49, and the closely connected article 43 regulating the freedom of establishment. This has been established through the case law of the ECJ. The Member Sta

Democratic education in Sweden: A study of democratic values in Swedish elementary schools

Education is a basic welfare pillar. Education in schools influence and is influenced by society and politics. Democratic education is the alternative that the students seek in many countries where there is an authoritarian education system like Greece my country of origin. The idea of the present Master thesis topic emerged out of my studies in the Master program of Global studies at Lund Univer