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Bestämmelser för att hindra skatteflykt finns både i svensk nationell rätt och i EG-rätten. EG-rätten är överordnad nationell rätt och medlemsstaterna är därför skyldiga att beakta EG-rätten vid utformning och tillämpning av lagar. I den här uppsatsen kommer jag att utreda och behandla vilka bestämmelser och metoder som finns i svensk rätt och i EG-rätten för att angripa skatteflykt. Jag kommer äv

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Förslaget till direktiv om tjänster på den inre marknaden är en del i den Europeiska Unionens strävan att göra EU till världens mest konkurrenskraftiga och dynamiska kunskapsekonomi omkring 2010. Förslaget lades fram den 13 januari 2004 under det nederländska ordförandeskapet. Förslaget skall förtydliga och fullfölja EG-domstolens praxis på området. Direktivet skall genomföras på ett dynamiskt sät

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This essay presents the most important legal regulations for protection of shareholders rights. The following work will concentrate on two legal systems, namely Swedish and Polish. The goal is to compare legal regulations concerning the protection of minority shareholders and finding the relevant similarities and, even more importantly, the differences characteristically for each country. The cont

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It has been over 25 years since the AIDS epidemic was first recognised. HIV/AIDS has claimed more lives in South Africa than in any other country in the world. The pandemic has devastating impacts on society. Children infected or affected by the virus are hit particularly hard and the AIDS pandemic negatively affects children and their human rights in numerous ways: physically, emotionally and eco

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Our objective is to describe and analyze the concept of Corporate Social Responsibility (CSR) and CSR dynamics in developing countries like Pakistan, with a focus on the role of Multinational Companies (MNC’s). We aim to provide an illustration for CSR initiatives taken by a multinational firm Nestle, in Pakistan, to understand the perceptions of the stakeholders concerning CSR and see how CSR can

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Lesbian, gay, bisexual and transgender (LGBT) people are discriminated against all over the world on a regular basis today. To love or be sexually attracted to someone of the same sex and act upon it is a legal offence in several countries and in a few countries it is considered to be such an offense that it is punishable by death. The standards on how to treat sexual minorities differ greatly bet

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Psouni and Apetroaia (2010) have recently introduced the Secure Base Script Test,SBST, for middle childhood. Based on Waters and Rodrigues-Doolabh’s (2004)Narrative Script Assessment for assessing secure base script knowledge in adults,Psouni and Apetroaia’s method is a narrative task in which children create short narratives by making use of four prompt word outlines that loosely suggest prototyp

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The purpose of this study was to increase the understanding of the importance of work and professional identity to young adult female students’ identity formation. The questions that follow in this thesis were what young adult women think of the importance of their education and expectations about their future work, the importance of the salary and finally the possibility to combine work and famil

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This report is comparing about ten different routes for transportation of dangerous goods to the harbour area in the city of Helsingborg in southern of Sweden. This is done by the use of three different methods for risk analysis. The report is pointing out one of the alternative routes as the best regarding societal risk and individual risk. A comparison is also made between the three different me

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The aim of this report is to present conclusions about factors of great importance for the evacuation efficiency from underground spaces such as road or train tunnels. Quantified information about the duration of different stages in the evacuation process is presented as well as conclusions about means to fasten the evacuation process. Of special interest from a risk management perspective is the

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Based on a new Swedish legislation for accident prevention and protection, this report is thought to be a guidance of making a municipality accident prevention programme. This work is following the process introduced by the Swedish Rescue Service Agency, Räddningsverket.

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Most businesses today employ risk management systems as a part of their daily activity. Traditionally this is being done using a silo based approach for each field of the enterprise e.g. one system is being applied to safety management and another to quality management. A new trend in risk management systems is an increased level of integration between separate systems, changing risk management fo

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The paper analyzes the national judgment in the Laval case and argues that horizontal liability for damages is possible. Additionally, the paper shows that state liability is usually possible in the case of horizontal liability. It also touches upon the question of whether there are community rights to damages arising from the ECJ case law. At the same time, it argues that the state liability requ

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I januari 2009 fick en student vid ett vuxengymnasium i Tensta besked om att hon inte tilläts bära niqab i skolan. Niqaben, som är en heltäckande slöja där endast ögonen är synliga, medförde enligt skolan pedagogiska svårigheter såväl som säkerhetsrisker. Händelsen anmäldes till Diskrimineringsombudsmannen och studenten tilläts gå kvar på skolan i väntan på myndighetens beslut. Frågan om dylika heIn January of 2009 a student at an upper secondary school for adults in Tensta was informed that she was not allowed to wear a niqab to school. According to the school board, the niqab, which is a full veil that leaves only the eyes fully visible, implied both security risks as well as pedagogical difficulties. The incident was reported to the Equality Ombudsman, and awaiting the Ombudsman’s decis