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11 Uppsatser om Domicile - Sida 1 av 1
Lagval och behörighet i EUs arvsförordning : Konsekvenser av att bodelningsregler inte omfattas
People move between countries and establish connections all over the world. This results in a need to solve problems with cross-border inheritances and partitions of joint property. Today these situations are regulated by the countries? own international private law. EU has adopted a constitution that harmonizes rules of jurisdiction and applicable law for inheritances but not the partition of joint property.
Gränsöverskridande arvskiften : En analys av domsrätts- och lagvalsfrågan med beaktande av EU:s förordning nr 650/2012 samt dess förhållande till tredjestat
In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.
Val och byte av företagsform : En studie gällande skatternas roll vid val av företagsform samt de skattemässiga konsekvenserna vid ombildning av företag
In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.
Dubbel bosättning : Bostadens betydelse vid flytt från Sverige
The Swedish tax on income for persons who are unlimited liable to tax is based on his Domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his Domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.
Bortglömda nyheter : En pilotstudie om hågkomsten av nyheterna i Dagens eko kvart i fem
In this essay a pilot study on the memory of Swedish Public Service radio news is presented. 30 subjects participated in the study, which was performed during three days, 18 to 20 of November 2013. The material which formed the basis for the study consisted three newscasts of Sweden's most popular radio newscast ?Dagens eko?, which is broadcasted live at 16.45 every day in the Public Service channels SR P1 and SR P4. The subjects listened to the broadcasts each day, and their memory of them was tested the day after each broadcast.The aim of the thesis is to find out which properties of the audience that affect how much ? and what parts ? of a newscast that the audience remember.
Ungdomars synsätt på politik : - former, innehåll & uttryck
Abstract Youths and adolescents have for a long period of time, and at a high degree, beenabsent from the party political stage. The causes for this have been discussed inthis essay through a quantitative survey made in an upper secondary school class,consisting of some 19 subjects in the municipality of Kalmar. Tied together withrelevant literature and discourse on the subject, the essay has dealt with thepossible societal-, system- and individual barriers for political interest andinvolvement. Central questions for this essay has been for instance; age, gender,social background, geographical Domicile, as well as the decline of ideology, theforms of current party politics, political interest, political engagement and soforth. The concluding remarks contain not only a mix of these barriers existing,not exclusively, for young and adolescents but different ground for them as well.On the one hand, there exist barriers which exclude youth from the conventionalpolitical life, but on the other, the more individualised youth of today, prefer to agreater extent not to participate under the conventional circumstances that partypolitics has to offer.
Gränsöverskridande arvsrätt : Gemensamma lagvalsregler inom EU
When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance.There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last Domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations.In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters.
Väsentlig anknytning : Betydelsen av bostad och väsentligt inflytande i näringsverksamhet för individens skattemässiga status
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.
Skola i Mariehäll
Jag har ritat en skola i Mariehäll. Konceptet för skolan baserar sig på att skolans program delas upp och får rymmas i fyra volymer. Då volymerna förskjuts i relation till varandra skapas mellanrum där skolans kommunikationer sker. Det har varit viktigt att skapa välfungerande och tydliga flöden.Programmet som fördelas i de fyra huskropparna kan grovt delas upp i kategorier. En kategori innehåller utrymmen för personal, administration och lokalvård, en annan ett kulturcentrum och skolrestaurang och en tredje skolbarnens hemvist.
Empowerment: vetenskapligt paradigm eller politisk kameleont?
The purpose of this study was to examine whether the success of theconcept of empowerment in the field of social science can be explained by referring to it as the new paradigm replacing the former paternalistic era. Therefore, I investigate if the character of its history, Domicile and practice has the same distinguishing features as the scientific progress. The analysis is based on Thomas Kuhn's definition of a scientific paradigm through the concepts of consensus, crisis and revolution. I also look for alternative ways to explain the sudden appearance of empowerment at the world agenda. Due to the lack of a uniform definition of the concept and the absence of common approaches in the stimulation of empowerment it's difficult to argue that the situation is marked by consensus.
Svensk uttagsbeskattnings förenlighet med etableringsfriheten : En analys av 22 kap. 5§ 4 pkt. och 7§ IL samt 17a kap. SBL
The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of Domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.