Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2014-11-28T13:10:59Z No. of bitstreams: 2 Dissertação - Lilian Silva do Amaral Suzuki - 2013.pdf: 1177356 bytes, checksum: abf476db32f3c274e42ca11b0ebc4c70 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2014-11-28T13:12:28Z (GMT) No. of bitstreams: 2 Dissertação - Lilian Silva do Amaral Suzuki - 2013.pdf: 1177356 bytes, checksum: abf476db32f3c274e42ca11b0ebc4c70 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2014-11-28T13:12:28Z (GMT). No. of bitstreams: 2 Dissertação - Lilian Silva do Amaral Suzuki - 2013.pdf: 1177356 bytes, checksum: abf476db32f3c274e42ca11b0ebc4c70 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2013-10-18 / This study aimed to analyze some aspects of the migration of Brazilian workers to Japan. In this context, from qualitative interviews made with Brazilians who were in Aichi prefecture in Japan, literature referring to literature decasséguis Brazilians, and theoretical about recent international migration related to the world of work, family arrangements and return migration, sought to examine issues such as: the work in factories in Japan; the work done in the service sector in Japan; the impacts of the crisis 2008 economic about these workers; various family strategies designed to cope with new situations, opportunities and family constraints, due to outward migration; and the expectations and conflicts involving the subject of returning to Brazil. / Este trabalho teve como objetivo analisar alguns aspectos relativos ao fluxo migratório de trabalhadores brasileiros para o Japão. Nesse contexto, a partir de entrevistas qualitativas realizadas com brasileiros que se encontravam na província de Aichi no Japão, pesquisa bibliográfica referente aos decasséguis brasileiros, e referencial teórico sobre as migrações internacionais recentes relacionadas ao mundo do trabalho, arranjos familiares e migração de retorno, buscou-se analisar questões como: o trabalho em fábricas no Japão; o trabalho realizado no setor de serviços no Japão; os impactos da crise econômica de 2008 sobre esses trabalhadores; as diversas estratégias familiares criadas para lidar com as novas situações, oportunidades e constrangimentos no âmbito familiar, decorrentes da migração para o exterior; as expectativas e conflitos que envolvem a questão do retorno ao Brasil.

Syfte: Syftet med uppsatsen är att analysera remissutfallet gällande inhemska arrangemang i SOU 2018:91 (Rapporteringspliktiga arrangemang – ett nytt regelverk på skatteområdet). Med utgångspunkt i de inhemska arrangemangen, kommer begreppen rådgivare, rapporteringspliktiga arrangemang och den i utredningen presenterade rapporteringsavgiften beskrivas och analyseras utifrån proportionalitets- och legalitetsprincipen, dvs. balans mellan mål och medel samt krav på lagstöd och förutsebarhet. Uppsatsen bygger på synpunkter från följande remissinstanser, Föreningen auktoriserade revisorer, Näringslivets skattedelegation, Skatteverket, SRF konsulterna, Sveriges advokatsamfund. Frågan om inhemska arrangemang har ännu inte lett till någon lagstiftning. Metod: Uppsatsen bygger på en rättsdogmatisk- och en rättsanalytisk metod. Slutsats: Vår slutsats är att de i utredningen föreslagna rapporteringspliktiga arrangemang, begreppen rådgivare och rapporteringsavgift inte är helt förenliga med proportionalitets- och legalitetsprincipen. / Purpose: The purpose of the work is to analyze the outcome of the investigation, SOU 2018: 91 (Rapporteringspliktiga arrangemang – ett nytt regelverk på skatteområdet) regarding domestic arrangements. Based on the domestic arrangements, the concepts of advisers, reportable arrangements and the reporting charge presented in the investigation will be described and analyzed based on the principles of proportionality and legality. The work is based on views from the following consultation bodies, the Association of Authorized Public Accountants, the Business Tax Delegation, the Swedish Tax Agency, the SRF consultants, the Swedish Bar Association. The issue of domestic arrangements has not yet led to any legislation. Method: The work is based on a legal dogmatic- and a legal analytical method. Conclusion: Our conclusion is that the reportable arrangements, the concepts of advisers and reporting charge, are contrary to the principles of proportionality and legality.