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-Jämfört med motsvarande dansk rättsregel
… of the companies act. The criteria’s are not discussed in literature and the Swedish case law in this area is very limited. A reason for the limited use of the adjustment rule is the slow and very costly process, which does not grantee the outcome of the case. Because of the …
Gränsdragningen av samma eller likartad verksamhet
… transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57 …
- Skatteverkets förslag till förändring
… the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA). They are based on intercompany transactions that the Swedish Tax Agency has found have been carried out to deduct interest in Sweden while the recipient of the interest has …
Upplägget, lagstiftningen och konsekvenser
… transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57 …
Drivkrafter, möjligheter och hinder
… multiple case study aims to contribute with knowledge regarding how Swedish companies have handled the issue of IMS, more specific, what driving forces, opportunities and hindrances they have experienced associated with IMS. This, as the knowledge about Swedish firms is limited …
For a long time the Swedish forests were used by the landowner’s mainly for providing wood to the household itself. The wood was not, to a greater extent, considered a product to be sold. During the 1800s the industrial era led to a demanding need for wood in the industry and …
From July 2005 on, the new Swedish Corporate Governance Code will be applied gradually by companies listed on the stock exchange or any authorized financial market in Sweden. The Code has been drawn up in order to clarify and to improve the self-regulation in Swedish companies …
Krav på avrop eller automatiskt utlösande?
… have to perform measures that otherwise would be required, according to the Swedish Companies Act. From that follows, that such agreements enables a possibility for the board of directors to avoid legal responsibility to set up a control balance sheet, controlled by an …
… certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process. A private real estate company comprehends under the Companies Act (in Swedish: aktiebolagslagen) which means that they are operated in a …
… audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax …
en studie bland multinationella industriföretag
… budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between organization, strategies and budgeting and …
en juridisk, rättsekonomisk och affärsetisk diskussion och analys av det privatägda aktiebolagets syfte att öka aktieägarnas förmögenheter
Problems: How is the purpose of the swedish limited liability company to increase the wealth of its shareholders given in swedish corporate law? Based on which legal and economical grounds has this regulation been made? Which problems may occur when the purpose of the company is …
Möjligheten att få både skattesköld och klassning som eget kapital enligt svensk rätt
The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in …
… to drive their buying strategy toward the correct marketand supplier. Many Swedish fashion companies have decided to purchase from China andtherefore the purpose of this study with Lindex as the company in focus is to form anunderstanding of how a Swedish fashion company …
Hur resonerar de offentliga stödgivarna?
… or less on environmental innovations. Public support is very important for the Swedish industry. It is important for the possibility for innovations to succeed since other external support givers like venture capitalists and banks don’t give support in the early innovation face …
