BEPS-projektet startades år 2012 för att förhindra att skattesubjekt använder kryphål i skatteavtalen och staternas nationella lagstiftningar för att erhålla skatteförmåner. År 2013 utgav OECD en handlingsplan som identifierar 15 åtgärder som ämnas vidtas. Åtgärdspunkt 6 reglerar problematiken kring hur skatteavtal missbrukas genom att skattesubjekt ?shoppar? efter jurisdiktionen med det skatteavtal som leder till den förmånligaste beskattningen. Åtgärdspunkt 6 föreslår att en specifik LOB-regel eller en generalklausul, PPT-regeln, införs i OECDs modellavtal för att motverka det aktuella förfarandet.

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

AbstractThis essay examines the idea of unity in the early church, based on Psalm 133:1. My interest in this was awakened during a seminar with the scholar Sr. Dr. Michaela Puzicha OSB, who proposed that St. Benedict of Nursia in his Rule, RB 42, alludes to Ps.

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

An airline company that operates with its fleet needs to ensure that maintenance of a following and certain standard will be implemented. In this project we have sorted and divided the various working procedures of Malmö Aviation into Work Packs. These procedures are mandatory and must therefore be implemented in order to keep the aircraft airworthy at any time. Our task was to optimize and sort these working procedures by zone, panels, access and down time. We have created a maintenance program which Malmö Aviation can use and we have sorted their working procedures in B and C- Checks.Maintenance procedures that did not fit into our Work Packs have been gathered and sent back to Malmö Aviation for further inspection.This project has required a lot of extra reading in manuals and we have had a great insight into the complexity of a technical organization such as Malmö Aviation..

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

The aim of this thesis is to study what conceptions of literature that are present in the teacher magazine Svenskläraren between the years 1985 and 2012. In other words: what is the underlying view on literature's value as a teaching aid and why should we study it in school? I relate my analysis to previous research about the use of fiction in education. A critical methodology has been used to study the material. In my results I distinguish three conceptions of literature that are present in Svenskläraren.

Eco certification of small housesTo construct an environmental friendly building and show that as a company you care for the environment, is presently very attractive in the Swedish real estate market.This degree thesis covers the environmental certification called ?Svanenmärkning? the Swan, witch is the Swedish equivalent to the European standard ?the EU Flower?. It is concentrated on the certification process in small houses that the Swedish institute of standard, SIS, has presented. We have worked together with the company Faluhus witch is a Swedish producer of small family houses.Faluhus is located in the town of Borlänge, Dalarna and has produced family houses since the 1950:s. They have a great heritage born in the old Swedish mining culture, with great wooden mansions and country homes.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

This thesis provides a comparison of the old Planning and Building act (PBA) from 1987 with the new PBA, which entered into force in May 2011. The essay consists of a descriptive part that presents the regulation of both laws. The new PBA consists of several differences compared to previous regulation. This thesis will, however, primarily be centred around the regulation regarding building permit appeals and the possibility of building permit, to gain legal force.In the old PBL, there were no regulations that result in a building permit decision could be made effective. Instead, a building permit could, long after the decision had been made, be over-challenged.

Med denna studie har vi som avsikt att skapa en förståelse om hur villkoren ser ut för 15-timmarsbarnen i Ängelholm. Vårt tillvägagångssätt handlar om att använda enkäter och intervjuer för att besvara våra frågeställningar. Våra huvudsakliga frågeställningar handlar om hur pedagoger ser på sitt pedagogiska uppdrag gällande 15-timmarbarnen, hur föräldrar till dessa barn ser på sitt barns förskolgång och hur politikerna ser på bestämmelser kring 15-timmarsregeln..

This essay is an analysis of how Swedish sixth form students interpret ?a good society?,an expression which is part of the main content of Religion1, the mandatory course inreligious studies. It is based on a a survey asking 198 students to define and reflect onwhat a good society might look like. A hermeneutic method has been used to analysetheir answers in relation to regulations and research.The conclusion is that although most students show themselves able to reflect on whata good society might be, their ability to use ethical theory and concepts required by thecourse?s grading criteria is limited.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.