It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

In the year of 2001, China launched their new international marketing strategy Going Global. As an effect of this, the frequency of Chinese establishments in Sweden has increased heavily in the last ten years. One of the larger Chinese establishments in Sweden happened in 2003, by the telecom company Huawei. This essay illustrates the obstacles that a Chinese company faces when setting up their business on the Swedish market. Previous studies have focused on Swedish establishment abroad.

In the year of 2001, China launched their new international marketing strategy Going Global. As an effect of this, the frequency of Chinese establishments in Sweden has increased heavily in the last ten years. One of the larger Chinese establishments in Sweden happened in 2003, by the telecom company Huawei. This essay illustrates the obstacles that a Chinese company faces when setting up their business on the Swedish market. Previous studies have focused on Swedish establishment abroad.

Title: Shall I, shall I not? ? A study of how the intention to engage in entrepreneurial behaviour in Norrbotten is influenced by the financial support from the Structural Funds and the establishment of Ikea in the city of Haparanda. Author: Erica Carlson Tutor: Professor Carin Holmquist/ Docent Monica Lindgren Purpose:The purpose of this thesis is to study what aspects that cause the intention to start a company. Therefore this thesis will look at two different situations, the Structural Funds and the establishment of Ikea in Norrbotten, to try to find out if and how these two situations affect the intention among potential entrepreneurs to engage in entrepreneurial behaviour. Method: A qualitative method is used, since this thesis aims at getting an understanding of a specific phenomena; the intention to entrepreneurial behaviour.

AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

The production of oilseed rape is an important issue in Sweden and those who never have grown oilseed rape (OSR) are now willing to try. It is always a risk to grow oilseed rape, specially winter OSR, because of outwintering. This risk increases as you go north and therefore establishment and autumn growth is very important. These are some of the reasons that I have chosen to write about the establishment of winter oilseed rape in Middle Sweden. There are many factors that influence the outcome of the establishment, e. g.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.

This study has an integration policy direction as it focuses on the qualification for the new arrivals to quickly establish themselves in the labor market, and how the government's interventions, which in this case is the establishment reform, have affected municipalities and what its role is in this context. The purpose of the establishment reform is to faster the new arrivals integration in to the labor market. The aim of this study is to analyze the interaction factors that is affecting the integration of new arrivals into the labor market by study the professionals opinions on the interplay between involved organizations in two municipalities before and after the establishment reform. Studies have shown that the establishment reform has not achieved its goal and the purpose is to analyze the aspects behind this problem. The results of the study were analyzed with help of the interaction theory and the new institutional theory which is a part of the organization theory. An important aspect in the results of our study is the deficiency with the interaction between the participating organizations that obstruct the new arrivals path to becoming self-contained. In order to identify the problem, the study focuses on the co-operation among two communities in Sweden with the new arrivals way into the labor market.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

In this thesis we have examined why the establishment process of travel destination is essential for the tour operators and how the process can be influenced by different conditions. The thesis is written from the perspective of the tour operators and with the tour operator Ving as our case study, we have been able to create a picture of how the establishment process of travel destination may look like.We have chosen to deal with some different areas in this thesis that all are important for the creation of a holistic picture of the process. The overall segments listed in this thesis are the process itself, the tourist, marketing, the product creation and demand. By connecting our theoretical framework to the collected empirical data from our case study, we have analyzed the establishment process and drawn our conclusions..

A great importance for the future of municipalize is the ability to attract and retain the younger part of the population.  For the Tärnaby area (a famous tourist resort for alpine skiing), a part of the Storuman municipality, this is a problem, and with a possible mining establishment job opportunities will be provided. In this study I have examined how young adults related to the Tärnaby area have reasoning about stay or move from the area and what may get them to move back.What is the area´s place identity and is it attractive for the respondents? Can a mining establishment change the negative population trend? The results showed that the respondent have a strong connection to the area and the identity of the place. A large proportion of the respondents indicated that they wanted to move back to the area of Tärnaby, if it was possible, due to work-related causes and social relations at existing place of residence. The respondents approach for a potential mining establishment is both of positive and negative sense.  However, a mining establishment is considered by the respondents to be of great importance for the future of the Tärnaby area..

The object with this thesis is to evaluate which of the catch crops oil radish and white mustard in combination with establishment method, give the most effective nitrogen uptake. The main purpose of the catch crops is to reduce leakage of nitrogen. They are sown after the main crop and killed before the next crop. In Sweden the farmers gets subsidies to establish catch crops. The thesis is limited to the trail L3-9010 sited at HS- Malmöhus, Borgeby Gård, 237 91 Bjärred, Sweden, 2007. Only treatments with oil radish, white mustard and the reference treatments were studied.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..