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- Lind, Yvette, 1986-
(författare)
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Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund- and the Meuse-Rhine regions
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- “Crossing a Border“- A Comparative Tax Law Study on Consequences of Cross-Border Working in the Öresund- and the Meuse-Rhine Regions is a doctoral thesis on tax law and social security law focused on cross-border commuting in the two cross-border regions of the Öresund and Meuse-Rhine. Two mayor aims are addressed: (1) To analyse the problems associated with cross-border working in the Öresund region caused by the legal divergence between Swedish and Danish tax law. The focus lies on individual taxation (primarily legislation related to residents and non-residents), and the social security contributions applicable to these cross-border workers, i.e. cross-border workers regulated in Article 15, Appendix 4, of the Nordic tax treaty also known as the Öresund treaty and the avoidance of double taxation (through the application of tax treaties between the states involved). (2) By comparing the problems, and solutions, associated with cross-border workers in the Meuse-Rhine region, contributions to discussions and analyses on de lege ferenda, in relation to the taxation of cross-border workers in the Öresund region (short-term and long-term) are made. A comparative study is therefore done, comprising the four states of Sweden, Denmark, Belgium and the Netherlands. This study includes international tax law (domestic tax law, tax treaty law and EU tax law), European Union law and social security law. A theoretical framework comprising coherence, congruence, legal pluralism and polycentricity is applied to the thesis in order to discuss and highlight problems referable to the legal framework applicable to cross-border working. Problems which are discussed comprise, for instance, cross-border working in two or more states at the same time, lacking predictability when anticipating tax-and social security contributions and the lack of coherence and congruence between the tax- and social security systems of the studied states.
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| 2. |
- Lind, Yvette
(författare)
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Ne bis in idem i Sverige och Belgien
- 2015
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Ingår i: Svensk skattetidning. - : Norstedts Juridik AB. - 0346-2218. ; :8, s. 678-689
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 3. |
- Dawson, Lorne L., et al.
(författare)
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A comparative analysis of Canadian and Swedish foreign fighters
- 2024
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Ingår i: Behavioral Sciences of Terrorism and Political Aggression. - : Taylor & Francis. - 1943-4472 .- 1943-4480.
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Tidskriftsartikel (refereegranskat)abstract
- While there is a substantial research literature on Western ‘foreign fighters’ – those young men and women from Europe, North America, Australia and elsewhere who traveled to Syria and Iraq, from around 2011–2017, to join jihadist groups engaged in combat – there is a dearth of comparative studies examining the backgrounds of these fighters. National variations in the levels of recruitment have been measured and samples examined to determine the demographics of these fighters, indicating some national variations in who went, how, and maybe why. More fulsome comparative data is needed, however, to detect and measure such differences to gain insight into the factors conditioning the radicalization of these foreign fighters. Calling on original and unique datasets, this study presents the results of a comparative analysis of Canadian and Swedish foreign fighters. In each case the findings are compared with other domestic jihadists as well to delineate if those drawn to fight in Syria and Iraq differ. Clear differences emerge in the basic demographics of these national samples, highlighting some empirical and interpretive issues in need of further analysis.
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| 4. |
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| 5. |
- Mondani, Hernan, 1985-, et al.
(författare)
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Criminal nomads : the role of multiple memberships in the criminal collaboration network between Hells Angels MC and Bandidos MC
- 2022
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Ingår i: Global crime. - : Taylor & Francis. - 1744-0572 .- 1744-0580. ; 23:2, s. 193-215
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Tidskriftsartikel (refereegranskat)abstract
- Outlaw motorcycle gangs (OMGs) have received increased attention from both law enforcement agencies and the research community. This study investigates the criminal collaboration patterns of two OMGs with a long history of hostilities. We use government data on individuals registered as belonging to Hells Angels MC, Bandidos MC and individuals with multiple OMG memberships, and suspicion data from 2011 to 2016 to build co-offending networks. Our results show that members of multiple OMGs tend to have higher centrality and clustering. These members also have the highest levels of suspicions per capita, and most of the co-offending is related to nexus links involving multiple membership individuals. They can be described as ‘criminal nomads’, collaborating with individuals from different organisations. Our results suggest that core members tend to engage in white-collar crime to a greater extent than those on the periphery, which tend to engage more in violence and drug crime.
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| 6. |
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| 7. |
- Rostami, Amir, 1971-, et al.
(författare)
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Lone threats : a register-based study of Swedish lone actors
- 2024
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Ingår i: International Journal of Comparative and Applied Criminal Justice. - : Routledge. - 0192-4036 .- 2157-6475. ; 48:1, s. 75-94
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Tidskriftsartikel (refereegranskat)abstract
- This study investigates 30 lone actors in Sweden with a register-based design using a group of male lone actors and two reference groups: same-sex siblings and other male violent extremists. We compare lone actors to the reference groups along social background, criminal background, and co-offending relations (1995 –2016), and mental health (1980–2016). Our results show that lone actors are primarily born in Sweden to two Swedish-born parents. They have a high degree of criminality and cooffending, indicating that they are not completely loners in their criminal behaviour. They have higher enrolment in secondary education than the reference groups, but lower enrolment in higher education than other male violent extremists. Additionally, they suffer considerably more from mental disorders compared to the reference groups. An analysis of criminality and in- and outpatient hospitalisation over the life course indicates that lone actors may have had problems in their transition into middle age.
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