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405 Uppsatser om Establishment - Sida 2 av 27
Bolag i skatteparadis : Affärsmässigt motiverad verksamhet eller skatteflykt i form av konstlade upplägg
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..
Utformning av sättverktyg
A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the Establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.
Att samverka för att växa : En studie sv stora svenska småföretag
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.
Projektledares synpunkter på projektprocessen
A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the Establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.
Undersökning av processparametrar för optimering av sol-gelprocessen för produktion av kärnbränsle
A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the Establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.
Huawei going Sweden : En studie om etableringshinder i Sverige ur ett kinesiskt perspektiv
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.
Optimal design av strukturer - Utvärdering av problem och lösningsförslag inom topologioptimering
A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the Establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.
Uttagsbeskattning vid gränsöverskridande fusioner : Är den svenska regleringen i 22 kap. 5 § 2 p. IL. förenlig med etableringsfriheten?
Freedom of Establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of Establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.
Etablering av småskaliga biogasansläggningar i utvecklingsländer - kriterier för framgång
A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the Establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.
Etableringsfriheten för bolag i den europeiska gemenskapen
This thesis analyses the scope of the treaty articles 43 and 48 concerning the freedom of Establishment of companies. The interpretations of these articles made by the Commission and the European Court of Justice are analysed to see whether they are consistent. The analysis encompasses the provisions and directives in the field of EC Company Law as well as the essential case law from the ECJ regarding these issues. The conclusion that must be drawn from this thesis is that the Court of Justice adds the momentum in these issues whilst the Commission is held up by political considerations..
Kostnadsutveckling i anläggningsprojekt. En studie av processen före byggstart i två vägprojekt.
A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the Establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.
Arbetsberedningens möjligheter att säkra kvalitén.
A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the Establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.
Lyftredskap för KL-trä - Hantering av horisontella och vertikala element i massivträ
A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the Establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.
Analys och beräkning av rörbro - med syftet att främja standardisering av motorvägsöverfarter
A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the Establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.
BIM-projektering inom anläggningsbranschen. En studie om BIM-användandet beträffande beställare, konsult och entreprenör.
A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the Establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.