509 uppsatser · sida 1 av 34
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 …
Uppfyller lagstiftningen dess syfte?
The Swedish legislation regarding tax reduction for gifts to nonprofit organizations was stated year 2011/12. The legislation includes tax reduction for donors if the gift refers to a nonprofit organization whose work consists with ”charity for an economical need” or ”scientific …
211) tillräcklig?
… Government has adjusted the SBL and the TL in an attempt to ensure that legislation is in alignment with the requirements of the European Convention. The aim of this dissertation is to investigate whether this new legislation is in accordance with the requirements stipulated by …
En anpassning till EG-rätten
… the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in …
En explorativ studie av välgörenhetsorganisationers marknadsföringsstrategier i relation till donatorernas engagemang
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 …
Diskriminering inom nationell rätt?
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 …
The food-safety legislation in Sweden were changed and updated in 1996, much because of demands from the European Union for a common legislation regarding the food-safety issues in the EU. This report discusses how the Swedish authorities are dealing with the new legislation in …
Kreditgivning med bristande konsumentskydd
… for other creditors, they only need to register. Within the consumer credit legislation from 1992 there are some exceptions in the 5a, 6 and 9 §§ concerning credit rating, information and agreements in writing. These exceptions are the reasons that make sms-loans possible. The …
… the 2nd tier of the automobile industry. Conclusion: It follows that European legislation has succeedded in raising the competitiveness by breaking down the powers of the predominantly more powerful companies that the 2nd tier players do business with and by giving companies …
The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign …
En tolkning i ljuset av CFC-lagstiftningen
The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign …
- är den svenska arbetsrätten åldersdiskriminerande?
… was the last member to introduce age as a ground of discrimination in its legislation. The purpose of this thesis is to investigate whether the Swedish regulations, regarding age discrimination and its application, is compatible with the EU. The aim is also to investigate what …
… environment from a legal perspective. The study includes legislative history, legislation today and one empirical study. The legislation that concerns work environment (health and safety) in Sweden today is found in the Swedish Work Environment Act (WEA), the Work Environment …
… (formerly termed 93/104/EC). At that time Sweden considered that their legislation already gave their employees as high level of protection as the directive prescribed. Instead they decided upon an adjustment of the collective agreements concerning working time. A particular …
Analys av skalbolagsreglerna ur ett tillämpnings- och rättssäkerhetsperspektiv
… transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level. The issue with the rules is that also …
