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Denna uppsats utreder kupongskattelagens reglering av missbruksarrangemang och problematiserar dess tillräcklighet utifrån de EU- rättsliga och skatteavtalsrättsliga krav som kan ställas på regleringens utformning. I nuläget används bulvanregeln i kupongskattelagen som ett sätt att hindra kringgående av kupongskatt. Finansdepartementet har emellertid i en nyligen publicerad promemoria föreslagit aThis essay examines the Swedish withholding tax regulation considering tax avoidance arrangements. It identifies potential issues connected to its sufficiency on the basis of requirements deriving from EU law and bilateral tax conventions. At present, an anti-abuse rule is set out in the Swedish Coupon Tax Act in order to prevent withholding tax evasion. However, the Ministry of Finance suggests h

This case study focuses on the municipality of Helsingborg and their planning process in Oceanhamnen to include young adults between 19-25 years. The results were analysed and compared with my empirical research and interviews from municipal officials. My empirical research is mainly based on public documents compiled by the municipality of Helsingborg. The documents I used as a starting point was

Marknadsmissbruksförordningen (MAR) trädde i kraft den 3 juli 2016 och ersatte det tidigare marknadsmissbruksdirektivet (MAD). MAR innehåller bland annat skyldigheten att offentliggöra insiderinformation. Enligt artikel 17 (1) MAR ska en emittent så snart som möjligt informera allmänheten om insiderinformation, som direkt berör denne. Emittenten ska vidare se till att insiderinformation offentliggThe Market Abuse Regulation (MAR) came into force on 3 July 2016 and replaced the previous Market Abuse Directive (MAD). Among the obligations regulated by MAR, there is a duty for the issuer to publish inside information. According to article 17 (1) MAR, the issuer is obligated to inform the public concerning inside information directly affecting the issuer as soon as possible. The issuer must al

Beskattning av den digitala ekonomin har varit en av de mest centrala delarna i den internationella skattekontexten under det senaste decenniet. Digitaliseringen har gett upphov till nya affärsmodeller som har lett till ett ökat tryck på det internationella skattesystemet som inrättades på 1920-talet. Eftersom dagens internationella skatteregler inte har anpassats till den digitala affärsmiljön, fThe taxation of the digital economy has been the leading topic in the area of international taxation in the last decade. The ongoing digitalisation has introduced new business models which have led to increased pressure on the international tax system, which was established in the 1920s. As today’s international tax rules have not kept pace with the unique conditions linked to digital business mod

Den svenska mutbrottslagstiftningen gör i dagsläget ingen skillnad på om en muttransaktion sker inom offentlig eller privat verksamhet. Den hållningen har kritiserats av bland annat Madeleine Leijonhufvud eftersom två olika skyddsintressen regleras generellt i en och samma bestämmelse. Vidare har lagstiftningen kritiserats eftersom korruption inom offentlig verksamhet har ansetts vara mer allvarliThe Swedish bribery legislation currently makes no difference between bribery within the public or private sector. This has been criticized by, among others, Madeleine Leijonhufvud because two different interests are protected under the same provision. Furthermore, the legislation has been criticized because corruption within the public sector has been considered more serious than within the priva

Strategic planning is meant to guide for the long-term, which makes it vulnerable to trends in urban planning. If a trend or a theory is not researched for the typology where it will be used, the consequences will be unknown. This makes it important to understand how planners translate academic theories into strategies for local planning. By researching the municipality of Borås, Sweden, through i

Sexualbrottsmål där barn är målsägande hanteras i viss mån annorlunda än sexualbrottsmål där målsägande är vuxen. Bland annat görs avsteg från vissa processuella principer till förmån för barnets hälsa men även andra faktorer inverkar på hur domstolen hanterar den bevisning som presenteras. Eftersom rätten består av människor har också subjektiva uppfattningar alltid inflytande på bevisvärderingenCases of sexual abuse are in some aspects conducted differently in the judicial system when the plaintiff is a child, compared to the same type of crimes against an adult. Some procedural principles are put aside in favor of the mental health of the child and other factors affect the manner in which the evidence is treated. Furthermore, as the court consists of people, the subjective brain will al

Today’s climate crisis entails a need to change our ways of living, where an important aspect of meeting climate goals is a switch to renewable energy production. This bachelor thesis aims to explore the renewable energy transition, through a qualitative case study of a Swedish municipality in which southern Sweden’s biggest wind power park is being built. The research questions are on which geogr

The Covid-19 virus was first discovered in China in December of 2019 and in February of 2020, the Covid-19 virus began to spread worldwide, which caused the World Health Organization (WHO) to classify the virus as a pandemic. Since then previous studies have shown an increase in interest in outdoor life, which has led to an increase in the number of visitors in popular nature areas. Furthermore, t

This paper is a bachelor’s thesis, which aimed to study the procedure regarding the prolongation of the blue subway line from Stockholm City out to the municipality of Nacka. By conducting a content analysis of two official documents produced during the planning process of the subway, complemented with an interview with the current chairman of the municipality board of Nacka, the visions and strat

This thesis examines the planning process in Malmö city, with a focus on citizen participation and the role of place attachment in planning. Its aim is to investigate in which ways deliberative methods are used in the planning process in Malmö city, but also to investigate if place attach-ment could hold as a guiding theory in planning. The study focuses on the consultation part of the planning pr

It is projected that by 2050 two-thirds of the world's population will live in cities. There is a need for well-planned cities that can handle the rapid population growth. The focus of most studies has been on the people living in the area, whereas the role of the built environment has not received much attention. Changes in the physical environment are, however, pointed out as one of the stra

In response to sea level rise, municipalities in Sweden are already underway in the process of constructing seawalls to protect infrastructure and communities. However, these adaptive measures are not always well received in the communities they are intended to protect. This thesis examined a case of citizen protests against a proposed seawall on the Falsterbo peninsula in Vellinge, Scania, throug

Arbetets syfte är att utforska begreppen klimatanpassning, risk och resiliens i förhållande till havsnära stadsutvecklingsprojekt, samt hur planerare och andra kommunala tjänstemän förhåller sig till dessa. För att erhålla en förståelse om det, utfördes en fallstudie av Oceanhamnen i Helsingborg såväl som fem semi-strukturerade intervjuer med planerare och andra kommunala tjänstemän, som har på olThe aim of this paper is to gain an understanding of the concepts of climate adaptation, risk and resilience in relation to coastal and waterfront development, as well as how planners and other municipal officials approach these matters. To gain an understanding of this, a case study was conducted on the new waterfront development called Oceanhamnen in Helsingborg. Furthermore, five semi-structure

The aim of this case study of Malmo is to investigate the relations between the perceived density and the physical density by comparing areas with different densities and distance from the city center and to which extend this may be connected to social justice. In this essay, social justice is defined as an even distribution of resources, services and opportunities regardless of one’s geographical

När föräldrar väljer att dela information om sina barn på sociala medier aktualiseras barnens rätt till privatliv. Att barn har en sådan rätt följer av 6 kap. 1 § FB, som anger att barn har rätt till omvårdnad och trygghet, att de ska behandlas med aktning för sin person och egenart samt att de inte får utsättas för kränkande behandling. Därutöver föreskriver både art. 16 i barnkonventionen och arWhen parents choose to share information about their children on social media, it raises the question of the protection of the children’s right to private life. Children have a right to private life in accordance with Chapter 6 Section 1 of the Children and Parents Code (FB), which states that children have the right to care and security, to be treated with respect regardless of their personality

Municipal housing companies in Sweden have since the end of world war two been major players in the housing market. In most cities the municipal housing companies are one of the biggest, if not the biggest, owner of housing. These companies are owned, in their entirety, by the municipality in which they operate and it is the municipality that issues the ownership directives these companies operate

I denna uppsats undersöks det så kallade parodiundantaget i den svenska upphovsrätten. Parodiundantaget syftar till att parodier av upphovsrättsskyddade verk ska vara tillåtna. Det finns inget uttryckligt parodiundantag i den svenska rätten och rättsläget påstås vara på oklart. Ämnet har varit föremål för debatt under den senaste tiden där parodiundantagets eventuella oklarheter varit i centrum avThis essay examines the so-called parody exception in Swedish copyright law. The parody exception aims to allow parodies of copyrighted works. There is no explicit parody exception in Swedish law and the legal situation is claimed to be unclear. The subject has been up for debate recently where the claimed ambiguities of the parody exception have been the center of discussion. With Sweden being a

Frågan om en kriminalisering av psykiskt våld har aktualiserats i flera lagstiftningsprocesser i Sverige. Någon kriminalisering har däremot inte kommit till stånd. I Danmark infördes emellertid år 2019 en ny bestämmelse i straffeloven som reglerar psykiskt våld i nära relationer. I uppsatsen undersöks svenska regeringens respektive danska Justitieministeriets argument som har aktualiserats beträffThe matter of criminalizing psychological violence has been under discussion in various legislative processes in Sweden. To this day, the Swedish legislator has yet to criminalize psychological violence. In 2019, Denmark however adopted a new penal code that regulates psychological violence. This bachelor’s thesis examines the different aspects of a criminalization of psychological violence that h

Denna uppsats behandlar lagrummet som reglerar provokation som förmildrande omständighet, 29 kap. 3 § 1 st. 1 p. BrB. Syftet med uppsatsen är att ta reda på hur provokation kan tillämpas som strafflindringsgrund och på vilket sätt detta kan vara problematiskt ur perspektivet mäns våld mot kvinnor. Uppsatsen utgår genomgående från ett feministiskt perspektiv. För att uppnå syftet har lagrummet granThis thesis deals with the Swedish criminal law on provocation in relation to domestic violence. The purpose of the thesis is to investigate how the law on provocation can be applied as a basis for mitigation of punishment and in what way that can be regarded as problematic in relation to domestic violence. The thesis is seen through a feminist perspective, which is why its focus is on domestic vi