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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

The purpose of this thesis is to provide an in-depth analysis of the concept of protection-worthy activities under the FDI Act. The main research question is, consequently, what constitutes protection-worthy activities under the FDI Act. This question is addressed by examining the areas covered by the term and by comparing it to similar concepts in the EU framework and the FDI screening regimes of

Diskrimineringslag (2008:567) trädde i kraft den 1 januari 2009. Lagen erbjuder ett bestämt antal avskilda grunder som en missgynnande handling behöver ha samband med för att diskriminering ska kunna anses föreligga. Diskrimineringsgrunderna utgör avskilda kategorier och kan varken kombineras eller adderas. Kategorierna utgörs av kön, könsöverskridande identitet eller uttryck, etnisk tillhörighet,The Discrimination Act (2008:567) entered into force on the 1st of January 2009. The act offers a set number of separate grounds with which a disadvantageous action needs to have a connection for discrimination to be considered present. The grounds for discrimination constitute separate categories and can neither be combined nor added. The categories consist of gender, gender identity or expressio

The question whether transnational activities can be continued by migrants' children, the second-generation, has been a discussed topic within the field of transnationalism. Being born into one cultural setting while raised in another calls into question the extent of their involvement in diverse transnational activities. This generation of immigrants, more than any other generation, need scho

Even though the eclectic paradigm was founded approximately 50 years ago, it remains among the leading frameworks for firms determining whether to engage in foreign direct investment (FDI). The framework asserts that multinational companies (MNCs) only will engage in FDI if they have ownership, location, and internalization advantages. There is currently a research gap pertaining to if there are a

Mål rörande rena utflyttningsskatter har det senaste decenniet varit tämligen frekvent förekommande i EU-domstolen. Detta har i sin tur medfört att, b.la, Kommissionens fokus har riktats gentemot ifrågakommande medlemsstaters utformning/tillämpning av denna typ av skatter då medlemsstaterna i sin strävan att skydda sina respektive skattebaser gärna använder sig av utflyttningsskatter i olika utforOver the last decade there has been an increase in the number of cases that are referred to the Court of Justice of the European Union (CJEU) with regards to matters of exit taxes. Consequently, this has turned the Commission’s focus towards the outline of the respective exit tax regimes applied in the different Member States (MS). This since the MS, in their efforts to protect their respective ta