The aim with this thesis is to clarify the scope of the Schumacker doctrine and specifically to answer the questions "Which tax rules are considered to take into account the ability to pay?" and "What are the thresholds for determining when a non-resident is in a comparable situation to that of a resident?". The findings of the study are that such rules are difficult to ident

The Maldives currently suffers from climate change, and will be soon rendered inhabitable due to rising sea levels. A political past stained by dictatorship and corruption has also led to inconceivable amounts of environmental destruction. With the idea of ecology and green politics gaining ground throughout the world, it is viable to question the possibility of practicing these concepts in an env

Issues related to attribution of profits already exist in the traditional economic framework and are of a different nature, however these issues seem to become more bothersome in transactions conducted in e-commerce context, with an electronic economy. The matter is similar to the traditional economic problems in regard to transfer pricing adjustments; however these issues are much more complex du

'Identity' is a frequently used concept within the field of European studies, which has resulted in a myriad of different perspectives on what its meaning entails. As such, the meaning of identity is often claimed to be ambiguous, which causes problems for methodology related issues. This thesis suggests that the field of European Studies as a research area has to adjust its approach to th

While overall Erasmus participation rates are increasing, the number of UK students taking part is falling, and the particularity of the ‘British case’ is one that merits investigation. This thesis is concerned with notions of identity as understood by English Erasmus students specifically, and investigates how such students understand European identity and British identity, both in relation to ea

Sammanfattning Sverige har upprepade gånger fått kritik av olika FN – organ för att inte följa den internationella folkrätten för de rättigheter som ursprungsbefolkningar har, i Sveriges fall samerna. Kritiken handlar bland annat om samernas bristande inflytande på beslut som angår dem. Gruvnäringen anses vara ett stort problem då gruvnäringens intressen sätts före de samiska rättigheterna samtidiSummary Sweden has repeatedly been criticized by the UN for not following international human rights law for indigenous peoples, in the case of Sweden, the Saami. The criticism include the Saami people's lack of influence on decisions affecting them. The mining industry is considered to be a major problem because of its big impact on the Saami culture and the swedish mineral-law gets critic be

The thesis deals whit double tax conventions and double non-taxation. The thesis aim is to analyse the Swedish double tax conventions concluded between 2004 and 2014 in order to find out whether the double tax conventions contain a subject-to tax clause. In totally 11 conventions were analysed and subject-to-tax clauses were found in two conventions. The benchmark for the research is the model for

Syftet med uppsatsen är att undersöka hur journalister konstruerar och tolkar vissa händelser utifrån mediernas logiker. Genom att studera ett uppmärksammat fall, en misshandel av sex feministiska demonstranter i Malmö den 8:e mars 2014, har det varit möjligt för oss att söka svar på varför vissa händelser blir nyheter samt hur och varför dessa i sin tur vinklas för att locka läsare. Med hjälp av

Syfte: Syftet med den här studien är att kartlägga hur personer med inflytande över inköp resonerar kring sin relation till leverantörer och potentialen med sociala medier i den interaktionen. Särskilt fokus ligger på problemlösning i vid mening, eftersom det är en central aspekt av kund-leverantörs-förhållandet. Metod: Det vetenskapsteoretiska perspektivet är konstruktionism. En kvalitativ uppsa

Syfte: Att undersöka hur företagsledare på teknikintensiva marknader resonerar kring att vara först in på marknaden med en produkt, samt hur de resonerar kring långsiktig strategi. Metod: En kvalitativ studie som testar teorin i praktiken genom kvalitativa, semistrukturerade intervjuer. Studien bygger på datainsamling från fem respondenter, utvalda genom ett snöbollsurval. Data samlades även in f

The concept of the FE is relevant in the EU VAT from the two main perspectives as regards the cross-border supplies of services: entitlement of the MS to tax the supply and distribution of VAT accounting obligations between the supplier and the customer. This influences VAT burden and cash flows of both the parties to the supply and the state in which the supply is subject to VAT. The concept is,

The thesis provides the analysis of the concept of neutralisation based on the existing case law of the CJEU, AGs' opinions and academic writings. It introduces the reader to the meaning, scope and the purpose of neutralisation. The core aspect is the difference in the approach used by CJEU in allowing to use the neutralisation as a compensatory measure for discriminatory treatment of a taxpay

Det papperslösa kontoret har länge varit omtalat, men aldrig blivit verklighet trots att tekniska lösningar funnits tillgängliga. Anledningen till detta går att spåra i de kvaliteter som papper erbjuder och som tycks svåra att ersätta med digitala lösningar. 2010 kom de första av en ny generation pekplattor. Dessa blev snabbt populära. Bland annat var många svenska kommuner tidigt ute med att anvä

Många barn som behandlas på sjukhusen i Sverige, vårdas av sjuksköterskor som saknar specialistkompetens inom barnsjukvård. Mindre erfarna och nyutexaminerade sjuksköterskor som saknar specialistkompetens inom barnsjukvård kan ha svårt att tolka detaljer, känna igen och förstå innebörden av barns symptom och ha ett helhetstänkande, något som kan äventyra patientsäkerheten. Syftet med studien var a

Firstly, the title of this paper is Podvertising: advertising in a new media format (in Swedish: Podvertising: om sponsring i ett nytt medieformat) and the authors are Holger Brundin and Fredrik Bröndum. The paper is authored for Media- and communication studies at The institution for communication and media, Lunds University. The podcast is a fairly new and growing format of media with the inte

This thesis aims at analysing and discussing the rules and opportunities of using permanent establishment within financial structures. Financing structures between related parties can be seen as one of the most common tax planning tools for MNE´s. This planning is tackled by thin capitalization rules and is also under the observation of the transfer pricing guidelines. Whereas permanent establishm

Syftet med denna uppsats var att, genom en undersökning av en specifik populärkulturell medietext, studera hur denna representerar homosexualitet samt vilka myter och stereotyper som via detta uppehålls alternativt ifrågasätts. Den analyserade filmen, ”Blå är den varmaste färgen” (originaltitel: ”La vie d’Adéle”), skildrar ett lesbiskt förhållande mellan två unga kvinnor. För att genomföra analyse

Work-life balance (WLB), especially for female workers is a popular topic being widely discussed in different fields. Yet, there are insufficient studies on how Chinese female workers perceive their own WLB and organizational WLB support. In our research, we hold that WLB is personally interpreted and subjectively perceived. Therefore we conducted interviews with Chinese female workers to explore

Ability to pay is recognized in most Member States as a constitutional parameter to design fair tax systems and foundations of such principle can be found also in EU primary law. However, our investigation, based on the analysis of the ECJ's case law concerning tax benefits related to personal and family circumstances, will demonstrate that ability to pay can't be considered a general prin