2 790 uppsatser · sida 53 av 60
A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue …
Det föreligger oundvikligen spänningar mellan intresset av att skydda miljön och intresset av varors fria rörlighet på den inre marknaden. Då harmoniserande gemenskapslagstiftning saknas bedöms vanligen frågan huruvida nationella miljöskyddsåtgärder skall tillåtas eller ej efter …
Uttagsbeskattning utlöses enligt svenska skatteregler bl a då en tillgång förflyttas från Sverige vid etablering utomlands. Vad som sker då uttagsbeskattning blir aktuellt är att den tillgång som tagits ut behandlas som om den avyttrats till ett värde motsvarande marknadsvärdet …
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 …
Uppsatsens resultat består i att vi har kommit fram till att det finns en rad faktorer som föranlett de ändringar som i konstitutionen föreslås rörande EU:s yttre förbindelser. Dessa faktorer har sin grund i de handlingar som konventets arbetsgrupp VII har lagt fram. Här …
… companies, and their fear if they will not be easily integrated, and in the law field, the social security and pensions system.
antalet tjänster, kompetens och utbildningsinsatser
… consideration of the forests and the environment, that is required by the law. This is necessary to be able to obtain the goals of the new policy. Therefore the demand for competence and guidance is larger than before. At the same period of time organisations where slimmed and …
en intervjuundersökning
… to own more forestland, i.e, to become more integrated. However, the Swedish law together with the price level on forest land makes it difficult for this industry to extend their backward integration.
… views about whether using filter programs are censorship or not. Not even the law can clearly say if filters may be used in public libraries. An animated debate on the subject exists, but the contributions are often too emotional.
… pay for the PLR, into consideration. No legal adjustment in the copyright law took place though. That was probably because it would lead to difficulties, since the government wanted to make a difference between which author that should receive a PLR or not. Chiefly the State …
… gathered from interviews with participants in the market and from studying the law of public procurement. The data is gathered and analysed based on an adapted model that we have derived from two theoretical perspectives of competitive advantage. The model that looks to the …
The aim of this thesis is to identify some of the obstacles to trade, that occurs on the common market, and to analyse the errors that still occurs in the national authorities application of the principle of mutual recognition. Is the principle of mutual recognition sufficient …
Det gåratt patentera gener och delsekvenser av gener i Sverige. Reglerna som rör patentering av gener finns i EG:s bioteknikdirektiv, i den svenska patentlagen och i patentkungörelsen. Ett patent på en gen innebär att patenthavaren får en ensamrätt till att kommersiellt använda …
… companies do not get punished because of corruption and weaknesses in the law. Mutual risk-sharing is a potential solution as necessary conditions already exist in the Russian society. There are groups who (i) share the same type of risks, (ii) are aware of moral hazards, and …
The organisation of the municipalities is based on the principle of representation. It has previously been impossible to give the citizens more influence through direct democracy, but the information technology gives new possibilities and the choice of democracy model might no …
