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I svensk rätt finns det – utöver en omfattande skattelagstiftning – två huvudsakliga angreppssätt mot sådant skatteundandragande som vanligen benämns skatteflykt. Dessa består av lagen mot skatteflykt samt en praxisutvecklad princip om att beskattning ska ske på grundval av rättshandlingarnas verkliga innebörd – även kallad genomsynsmetoden. På det skatterättsliga området råder ett absolut föreskrSwedish tax law contains – apart from a vast and detailed tax legislation – two main approaches against the type of tax minimization commonly referred to as tax evasion. These are the General Anti-Avoidance Rule (GAAR) and the case law based principle that taxation should be based on the true implications of a transaction. According to the Swedish constitution, taxation may only be conducted if th

60 % OF YOUNG SWEDISH PEOPLE IN THE AGES 18-25 ARE WORRIED ABOUT NOT SUCCEEDING IN LIFE. 72 % FEEL THERE IS AN IDEAL. 89 % OF THE WOMEN ARE STRESSED ABOUT LIVING UP TO THE IDEAL, 66 % OF THE MEN. THIS PROJECT IS AN INVESTIGATION OF PERFORMANCE ANXIETY. We live in a society where performances are valued so high that we believe it defines who we are. And for some reason it is okay to talk about inj

I first got introduced to wireless power during another school pro- ject that resulted in a wireless charging case. In that project I con- ducted a lot of market and technology research about wireless charging and wireless power in general. During that project I got in contact with a Malmö based company called Nok9. They develope and produce test equipment for developers of wireless power de- v

How can we understand the historical development of the Swedish national identity construction in terms of non-alignment and internationalism in the media discourse on Nato membership? Since the end of the Cold War, Sweden has been conducting increasing cooperation with Nato, putting its non-alignment and related internationalist identity narrative into question. Starting from the social construct

This project named Kursi aims to address the design challenges specific to the moun- tainous regions of Nepal. These areas are renowned for trekking and can only be reached after days of arduous hiking or by air travel, typically through helicopters. Tourism plays a significant role in the lives of the local communities, and the landscape has adapted to accommodate these temporary residents who

Det utbredda tiggeriet i Europa öppnar upp för många frågor. I Sverige är regleringarna kring tiggeri relativt oklara. Efter min tolkning av gällande rätt visas att tiggeriet inte är förbjudet och inte heller tillståndspliktigt enligt ordningslagen. Dock finns det vissa möjligheter att genom lokala ordningsföreskrifter belägga det aktiva tiggeriet med tillståndsplikt med hänsyn till att det stör d

Dating back to the ancient times, people used simple marks to tell their stories and write their history when languages were not created. As time passes by, there are more and more ways we could choose like writing dairies, taking photos, or using mobile devices to share the stories with friends. We could record almost every second in life easily. On the other hand, we are now facing a huge amount

Med anledning av diskussionen kring en eventuell övergång till avtalsprincipen och SOU 2015:18 har denna uppsatsens frågeställning varit om ett fasthållande vid traditionsprincipen skulle ha samhällsekonomiska respektive processekonomiska fördelar. För att svara på frågeställningen har jag använt mig av den rättsdogmatiska metoden. Traditionsprincipen innebär att köparen får sakrättsligt skydd mDue to recent discussions concerning an eventual transition to the principle of a valid agreement and SOU 2015:18, this essay’s question formulation is if there are any advantages with the principle of tradition from a national economical and procedural economical perspective. To answer the question, I have used the legal dogmatic method. The principle of tradition means that a buyer gets protec

Asylrätten i ett EU-medlemsland består av ett samspel mellan nationell, EU-rättslig och internationell politik samt rättskällor. Dessa tre nivåer ger riktlinjer för hur en asylbedömning ska utföras och vad den ska innehålla. Grunden är att en som asylsökande måste anses uppfylla flyktingkriterierna som uppställs i Genèvekonventionen. Om beslutande myndighet anser detta vara fallet, erkänns personeIn an EU-member state, asylum law is the result of an interplay between national, EU and international policies and sources of law. All three levels give guidelines on the content of and how to carry out an asylum assessment. The basis for any asylum assessment is that the asylum seeker meets the refugee criteria put forth in the Geneva Convention. If this is found to be the case the person is rec

In 2019, a new program in library and information science was initiated by Södertörns högskola, with the description that they wanted their education to show the complexities of practical librarianship, implicitly in conflict with more theoretical educations today. This conflict between the theoretical and the practical within library and information science education is the starting point for thi

While calls to reduce air travel have emerged in many high-income countries, Nepal, with only one international airport, is still striving to improve its air connectivity. In 2015, the government resumed its 1995 plan to build a second international airport near Nijgadh, a town in the southern plains. The project has since come under scrutiny from conservationists after plans emerged for extensive

The tawny owl resides in temperate forests in Europe and mainly hunts rodents but can also hunt other animals like birds,invertebrates and bats. In this study I examined how the diet of tawny owls varies during the span of 2018-2020, I also compared the diet found from nest boxes with footage obtained from cameras inside the nestboxes. The diet of the tawny owl can vary due to different reasons,

I have in this thesis set out to answer questions surrounding the delegation of powers to subsidiary organs of the UN. In the first chapter, there is an introduction on how the subsidiary organs are established, the rules and guidelines that have to be followed. These can be found in the UN Charter, articles 7 (2), 22, 29 and 68, and in the chapter on limitations I have a description on why I have

Sweden has a very favourable legislation regarding paid parental leave. However, in the labour market this is not always something positive. Absence from the workplace, and especially a long one, may disturb the employer's organisation and there is a risk that employers compensate for this by, in the worst case, avoiding to employ workers of a fertile age. Further, back at the workplace after