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.

Sweden is the only state in the Baltic Sea region currently not under NATO protection, which puts the state in a particularly vulnerable position. On 18 May 2022, Sweden officially deemed NATO alignment a more effective option of security strategy in projecting deterrence and dealing with the security challenges the state is facing, compared to a strategy of non-alignment which has been Sweden’s security posture for over 200 years. The aim of the thesis is to explain this shift in Sweden’s security policy.  The thesis will explain small states’ security policy beyond the traditional explanations found in realist theory of state-centric threat balancing and sovereignty. Shelter theory claims that small states’ options for security is either to find a protecting power or join an alliance in order to be politically and militarily sustainable. The thesis will analyse Sweden’s shift in security policy by examining shelter theory’s claim that in order for small states to survive and prosper, buffering up domestic capabilities does not suffice, they need to seek political and military shelter from external security providers by implementing bi- or multilateral agreements with neighbouring states, great powers and by joining alliances.  Analysing a long-time deviant case of a non-aligned small state, this thesis argues that Sweden’s drawn-out road-map to NATO membership is problematic to explain from the perspective of shelter theory. Consequently, the thesis makes the additional claim that factors related to Sweden’s domestic policy, such as public opinion and the nearly institutionalised practice of broad political consensus in issues relating to security policy, also play an important role for the design of Sweden’s security policy. Shelter theory in combination with domestic factors’ influence on security policy change offer a more fully fledged explanation of Sweden's shift in security policy to NATO alignment. This thesis argues that its findings complement and enhance shelter theory by shedding light on the importance of domestic factors in the study of small states’ security policy.