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As a result of insufficient harmonization between domestic tax systems, opportunities have occurred for multinational enterprises (MNE’s) to use aggressive tax planning. To overcome the difficulties, countries must be able to exchange information about the MNE’s tax payments. OECD and the EU have developed country-by-country reporting (CbCR) to ease the exchange of information. CbCR contains an ob

The Swedish referendum on the euro in September 2003 is an exceptional event for researchers of monetary unions and of European economic integration. Voters chose between maintaining the domestic currency, the krona, and replacing it with the euro, the single currency of the European Union. The referendum revealed significant dividing lines between Yes- and No-voters in areas such as income, educa

Det kan inte ha undgått någon att USA drabbats av en mental växthuseffekt. Den politiska hettan är besvärande, debattklimatet minner om rötmånad och giftalgerna sipprar ut i omvärlden. Mot den bakgrunden är det intressant att följa den amerikanska högerns långsiktiga utveckling för att få perspektiv på hur det har kunnat gå så illa. Det finns förvisso redan en sån litteratur, även på svenska. Jag

On Friday June 10 2016, the Center for Middle Eastern Studies (CMES) at Lund University arranged a seminar devoted to explore refugee experiences among Syrians in the Öresund region. Organizers were CMES researchers Dalia Abdelhady and Joshka Wessels. Lund University and international researchers in law, religious studies, refugee studies, environmental studies, urban sociology and anthropology pa

The Court of Arbitration for Sport (CAS) is a global arbitration court which has ruled in sports law since its establishment in 1981. The arbitration court is the main court in sport disputes and acts as the last resort where subjects of sport can appeal decisions from different sport bodies to which they are bound and that includes an arbitration clause to CAS in the relevant statute. Although pa

Hanteringen av barn som begår brott är ett allt mer omdiskuterat ämne, särskilt mot bakgrund av den markanta ökningen av grova våldsbrott som begås av barn under 18 år. Samtidigt som svensk gällande rätt traditionellt präglats av principen att barn inte ska fängslas, har allt fler unga frihetsberövats. Detta aktualiserar både rättsliga och etiska frågor om hur samhället bör agera när barn begår alThe treatment of children who commit crimes is an increasingly debated topic, particularly in light of a marked increase in serious violent crimes com- mitted by children under 18. While Swedish law has traditionally been char- acterized by the principle that children should not be imprisoned, the reality is that more and more young people are being deprived of their liberty. This raises both lega

A constant increase in sports-related disputes in the 1980s resulted in the establishment of the Court of Arbitration for Sport (CAS), which since then has played a central role as the highest arbitration court for sports-related disputes. A large part of the disputes before the CAS are due to arbitration clauses in the statutes of sports organisations, through which the arbitration procedure beco

This study uses a novel approach to identifying local contextual conditions conducive, alone or in combination to far-right political violence. The studied case is asylum housing attacks occurring in Sweden 2015-16. Using a fuzzy-set qualitative comparative analysis of eighty-six Swedish municipalities, forty-two of which have experienced arson attacks against refugee housing facilities, we operat

This study investigates how the volume and flow of passengers affect dwell times, usingdata from commuter trains in Stockholm. We show that dwell times often take longer thanscheduled and that most station stops involve rather limited numbers of passengers.Improving the performance at these stops with small volumes can thus have a sizeableimpact on the overall on-time performance. We find a quadraThis study investigates how the volume and flow of passengers affect dwell times, using data from commuter trains in Stockholm. We show that dwell times often take longer than scheduled and that most station stops involve rather limited numbers of passengers. Improving the performance at these stops with small volumes can thus have a sizeable impact on the overall on-time performance. We find a qu

Av alla gravida kvinnor i Sverige genomgår ca.97% ett rutinultraljud i graviditetens andra trimester. Indikationen är medicinsk, men undersökningen kan också medföra vissa psykologiska effekter på föräldrarna. Syftet med studien var att undersöka i vilken grad föräldrars tankar på sitt ofödda barn och den prenatala anknytningen påverkas av en rutinultraljudsundersökning i graviditetens andra trime

Av alla gravida kvinnor i Sverige genomgår ca.97% ett rutinultraljud i graviditetens andra trimester. Indikationen är medicinsk, men undersökningen kan också medföra vissa psykologiska effekter på föräldrarna. Syftet med studien var att undersöka i vilken grad föräldrars tankar på sitt ofödda barn och den prenatala anknytningen påverkas av en rutinultraljudsundersökning i graviditetens andra trime