Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

The object of this thesis is to direct attention onto female inmates who is a disregarded user group within the discipline of library and information sciences. This study has been performed on location at the Hinseberg correctional institution where nine female criminal offenders constitute the empirical foundation of our inquiry. The question proposed for solution is as follows: Is there a correlation between socio-cultural prerequisites and the reading habits of the female inmates - and if so how can it be described? Among the conclusions that we have drawn from our study is that the socio-cultural environment has an influence on the well-being of the inmates which in its turn has an impact on their reading. However, the effects on their mental state vary and consequently so does also their reading.

The starting point of this study is theories of European integration, which are used to formulate different scenarios about the future of the European Union. This is made in regards to the eurocrisis which has intensified the discussion about how to change the construction of the euro to overcome the economic difficulties that has arisen. In this study, four different scenarios are presented: "An updated Europe", "A new Europe", "The death of the euro" and "Goodbye Greece". The first two scenarios takes its starting point in the neofunctionalist theory of European integration and describes how the EU might increase its level of integration in different ways. We can either see a development where the EU tries to improve the implementation of the rules that are meant to coordinate the member states? economic policy, or we might encounter a more advanced integration where fiscal policy competences are transferred to the EU-level.The latter scenarios, however, takes another theory in to account, liberal intergovernmentalism, and describes how the eurozone might be fragmented in different ways due to conflicts of interest between lenders and countries that has to receive loan-packages.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Sweden was transformed to a democratic industrial society in the late 19th century. Political influence had been bound to the four estates, nobles, clergy, burghers and farmers. The reforms of the 1860s moved Sweden towards political democracy with universal suffrage. At the national level a two-chamber parliament was established in 1866. Political power should now be a function of economic status.

Syftet med denna uppsats är att undersöka vilka effekter reglerna inom tillväxt- och stabilitetspakten skulle ha haft på BNP. Uppsatsen ger även kort historik och en genomgång av lagstiftningen som omgärdar stabilitetspakten. Den regel som undersöks är 3 %-regeln som säger att medlemsländerna inom EMU inte får ha ett budgetunderskott på mer än 3 procent. Uppsatsen utgår från en reducerad AS/AD modell där finanspolitik är en av variablerna som orsakar skift i aggregerad efterfrågan. Den metod som används är en så kallad VAR-modell där två regressioner skattas, en för BNP-gapet och en för årliga inflationsförändringen.

Title: Similarities or differences within the centre-right? A study of the potential for party fusions within in the Swedish centre-rightAuthor: Charlie WeimersAim: The thesis seeks to find the potential for party fusions within the Swedish centre-right by analyzing the ideological similarities and differences between the parties.Method/Material: In the thesis, four dimensions of the parties? ideologies are analyzed: view of man, theory for societal structures, fiscal theory and moral values. The results of the study of the ideologies are then compared. The investigation is done with the party manifestos as starting point and with the analysis of ideas as theoretical tool.Main Results: The comparative analysis, based on the parties? ideological views, shows specific party constellations are more probable than others.

För att attrahera kompetent personal till högskatteländer finns behov att kunna tillförsäkra dem en viss disponibel inkomst. Avtal om nettolön har därför blivit en vanlig företeelse vid förflyttning av personal utomlands. Arbetsgivaren betalar då den inkomstskatt som belöper på arbetstagarens ersättning. Redan 1977 fastslog Regeringsrätten att nettolön måste räknas om till ett bruttobelopp innan den kan tas upp som skattepliktig intäkt. Hur själva beräkningen ska ske har varit föremål för meningsskiljaktigheter med avseende på huruvida skattemässiga avdrag ska tas med i beräkningen av bruttolönen eller endast dras av efter det att bruttolönen fastställts.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Background: In newspaper articles, we can nowadays read headlines as"Stop the robbing!"and"They pay extra tax through rent". A column in Göteborgsposten describes enormous amounts of money, pouring between municipal companies. Numerous of local newspapers have started to pay attention to their municipal companies and the transfer of profits from municipal housing enterprises and electric power companies. What are upsetting these journalists then? Both Hyresgästföreningen (The Swedish tenants? association) and Boverket (The Swedish National Housing Board) indicate that the fiscal purpose of transactions within the group no longer is primary for municipalities.

Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades.Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget.

According to the EC fuel regulations 2 % bio fuel has to be blended in all fuel by the year 2005, and 5.75 % by the year 2010, which means ethanol for gasoline driven vehicles, so there will be a substantial demand for ethanol. Brazil already has an established industry for producing ethanol and is the leading producer and exporter of fuel ethanol. My purpose with this paper is to investigate why Brazil decided to develop ethanol production on a large-scale operation and to find out today?s situation. Focus will mainly be on ethanol production with sugarcane as a feedstock.