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I dagens digitala miljö ökar människor och företags affärsverksamhet online. Digitaliseringen har haft en stor inverkan på de existerande skattebaserna och kräver en eftertanke över hur framtidens företagsbeskattning ska se ut för att den ska anses vara rättvis. För att motverka skatteflykt har flera regeringar antagit BEPS vilket bland annat resulterade i att EU antog direktivet ATAD I 2016. DäruIn today's digital climate, people and companies are increasingly doing business online. Digitalization has had a major impact on the existing tax base and requires a reflection on how future corporate taxation should take place in order for it to be considered fair. In order to work against tax evasion, several governments have adopted BEPS, which among other things resulted in the EU impleme

Denna uppsats syftar till att undersöka och klargöra den rättsordning som de-finieras av artikel 24 i Avtalet avseende en enhetlig patentdomstol (UPCA). UPCA:s rättskällor består av en kombination av avtalet självt, andra gemen-samma rättsliga instrument och nationell lagstiftning. Nationell lag har lägst prioritet men kan ändå vara problematisk när den tillämpas av en enhetlig domstol, eftersom dThis thesis seeks to investigate and clarify the sources of law defined by Ar-ticle 24 of the Unified Patent Court Agreement (UPCA). The legal sources of UCPA comprises a combination of; the agreement itself, other common legal instruments, and national law. National law has lowest priority but may be a reason to concern when applied by a unified court, as it may cause uncertainty and contravene h

För att förstå skatterättens effekt på det svenska samhället krävs kontinuerlig utredning och utvärdering av regleringarna. Med anledning av detta undersöks i denna uppsats fåmansföretagsbeskattnings effekt på samhället utifrån ett neutralitetsperspektiv. Genom en fördjupad analys klargörs hur neutrala fåmansföretagsbeskattningens regleringar kan anses vara vid val av associationsform. Med dennTo understand the effect of tax law on the Swedish society, continuous investigation and evaluation of regulations is required. With this in mind, this thesis investigates the effect of close company taxation on society from a neutrality perspective. Through a deep analysis, it becomes clear how neutral the regulations for close company taxation are when choosing the form of association. Based on

The research field of middle management within elderly care in Sweden is fairly unexplored. Even more so, there is little to no research on communication or communicative leadership and its influence on middle management within elderly care. Therefore, this study aims to investigate managers perspective on communication by interviewing middle managers working with elderly care. Furthermore, the st

Bevisvärdering av barns och vuxnas utsagor har länge varit ett omdiskuterat ämne där rättssäkerheten i domstolens fria bevisvärdering har ifrågasatts. I våldtäktsmål är det vanligt att stödbevisning saknas och att ord står mot ord. Hela åtalet tvingas då bygga på målsägandens utsaga, men hur duktig är egentligen domaren på att avgöra huruvida en utsaga är sann eller falsk? Har domaren den kunskap Evaluation of evidence of children's and adults' statements has, for a long time, been a controversial subject where the legal certainty in the court's free evaluation has been in question. In rape cases it is common that they lack direct evidence. The entire prosecution is then forced to build on the complainant’s statement, but how accurate is the judge in determining whether a state

Offer för brott mot mänskliga rättigheter orsakade av multinationella företags aktiviteter möter stora rättsliga luckor och hinder när de försöker utkräva kompensation för skador. Bolagsrätten som täcker dessa situationer har inte ännu anpassats till förändringarna som den globaliserade världen inneburit, och de komplexa strukturerna som multinationella företag består av idag. Principen som innebVictims of human rights abuses linked to activities of multinational corporations face huge legal gaps and challenges when trying to access compensation for harm. Corporate law covering these scenarios have not yet adapted to the changes of a globalized world and the complex structures of today’s multinational corporations (MNCs). The principle of separate legal entities is one such obstacle keep

This study applies the method of intertextuality to interpret a possible dependance of Jas 1:13 on 1 Cor 10:13. Key to this study has been to analyse the use of the word for ”test” or ”temptation”: πειρασμóς, in the two texts'. The aim has been to understand how James uses Paul as a source to further his theology, to see how he in a creative way by the rethoric method of aemulatio fuses 1 Cor

Generella skatteflyktsregler, eller GAARs (general anti-avoidance rules), är legislativa åtgärder mot skatteflykt. GAARs typiska struktur består av två förutsättningar: skattebetalarens syfte och lagstiftarens syfte. Om det huvudsakliga syftet med en transaktion är att minimera skatteutgifter på ett sätt som lagstiftaren inte hade avsett får transaktionen bortses ifrån vid beskattningen. GAARs potGeneral anti-avoidance rules, or GAARs, are legislative measures against unacceptable tax avoidance. The typical structure of a GAAR refers to two prerequisites: the intent of the taxpayer and the intent of the legislator. If the main purpose of a transaction is to minimize tax expenses in a way unintended by the legislator, the transaction can be disregarded from a tax perspective. The potentiall

Laser-induced fluorescence has been a staple technique for in-situ probing of radicals and atomic species for decades. The multi-photon equivalent is prevalent in a large variety of applications, where such excitation schemes enable the study of otherwise elusive species and systems. However, these variants inherently suffer from low signal intensities, impeding the broader use of multi-photon ima

The aerodynamic effects of ice accretion on wind turbine blades has been studied using numerical methods. The ice accretion process on an aerofoil was simulated using RANS based simulations. The aerodynamic performance of the iced aerofoil was then investigated using several turbulence models, including both LES and DES. The results show that the shape of the ice has a profound influence on the li

The digital era has brought about new security challenges. Security in the digital context is neither border centric nor a traditional security threat that can be contained into individual behaviour or which respects traditional borders. It may affect both privacy issues at the individual level and state security. What does this mean for the tools and adjudicative methods of EU law which are used