By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a Subsidiary. A parent company can choose to reconstruct by acquire a company, create a Subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the Subsidiary?s shares for a whole taxation year or since the Subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a Subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign Subsidiary within the EEA was allowed, despite that the Subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign Subsidiary within the EEA was allowed, despite that the Subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

Today?s globalisation has opened up borders between countries as can especially be seen with the opening of the European Union. This has increased possibilities of communication and transportation, which has provided companies with greater expansion opportunities throughout the world. However, difficulties may occur when companies choose to establish abroad, for instance when French companies establish in Sweden through subsidiaries, the lack of knowledge and understanding, when it comes to the business culture, customs, and values within the host country, as well as the culture and the structure within the company, may contribute to misunderstandings and inability to work in an amalgamated manner. These barriers are a cause of unsuccessful penetration within foreign markets.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the Subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the Subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign Subsidiary and depends on the rate of exchange that are used for translation of the foreign Subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

The aim of this study is to identify the dominating discourse in Swedish newspapers concerning perpetrators who committed sexual offence against children. The study is based on the idea that the media representation play a significant role to the public opinion and awareness of the perpetrators. The study is based upon a selection of 103 articles published between January 2003 and November 2013, taken from four of the biggest daily newspapers in Sweden; Aftonbladet, Dagens Nyheter, Expressen and Svenska Dagbladet. The methodological and theoretical approach in the study has been the one of discourse analysis through which one dominating discourse along with two Subsidiary discourses could be identified. The discourse considered to be dominating is the one who presents the perpetrators through the discrepancy between the actions committed and the description of the perpetrator.

Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.

China has in recent years experienced a great economic growth, which has attracted the interest of several Swedish companies. Notisum is one of those companies and they have started up a Subsidiary in Shanghai, China. This paper is intended to describe Notisum and EnviTools internationalization to China focusing on the obstacles encountered and how the company handled them. In order to achieve this, empirical data was collected through an interview and a literature review. By studying Notisums and EnviTools internationalization process to China, several obstacles were found.

The cadastral index map is a great benefit to the surveying and governments. The map's main purpose is to show how the overall cadastral division looks in Sweden. The lack of quality of the cadastral index map dose not allows property-owners to know where to draw the boundary between their and others' property. In order to know where to find the boundaries between two properties, is it up to the property-owners themselves (self or in company by the other property-owner) to construct various usucaption at the boundaries. The main objective of the study is to verify the existence and extent of usucaption on forest properties in Bodan, a village outside Skellefteå.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

This report is the result of an investigation of the possibility to use RFID-technology in a producing company. The investigation is focused on a flow between the company?s producing Subsidiary company in Lithuania and its main facility in Sweden.RFID is the abbreviation for radiofrequency identification. The RFID-technology forms the base of a system with wireless information transmission between an object to which a transponder, also called tag, has been attached and a reader. The information is transmitted by radio waves and the system is equipped with software that can digitalise the radio waves.

This thesis deals with the legislative problem of thin and thick capitalization of Subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a Subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

The purpose of this thesis is to explore how love relationship affects the identity and attitude towards school of study motivated girls in 17-18 years of age with the Subsidiary purpose to get anidea of how the gender order is maintained in the relationship.The study is based on theories of gender theory and identity theory, which concerns gender as aresult of actions and how the gender order is maintained. The identity theory is based as a choice toconvey different roles.The study is founded on qualitative research interviews with six different girls, where the focus wasto learn about their own experiences of how the love relationship affects them.The results were interpreted through a hermeneutic analysis.The results show that the love relationship affect informants' identity on self-perception, what roles they convey and the attitude towards school. It turned out that the informants' attitude towards school was dependent on their boyfriend´s attitude towards school.The results also show that girls are highly involved in the process of maintaining the gender order in which they choose to manage their time according to their boyfriend's time, and has the role of the engaging and emotional in the relationship..