87 uppsatser · sida 6 av 6
Till följd av att Skatteverket hade uppmärksammat problematiken med skatteplanering med ränteavdrag, så kallade räntesnurror, infördes de första svenska ränteavdragsbegränsningsreglerna för koncerninterna lån för företag i intressegemenskap år 2009. Dessa regler var inspirerade …
The aim of this thesis is to study why Swedish authorities do organizational changes. Two organizations are analyzed; The Swedish Tax Agency (Skatteverket) and the National Statistics Office of Sweden (Statistiska centralbyrån). A qualitative method, consisting mainly of …
… within the EU, for their consolidated accounts. During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is …
fallet SPP
… a legal meaning? Does an assurancepolicy have to be decided? Why did not the Swedish competition authority (Konkurrensverket) accept the policy from SPP and what can be the consequenses of that decision? Are there any tax rules that needs to be solved?
… as cus-tomer. Central in this paper is the use of term customer in the Swedish public sec-tor. There are two questions in the paper; which possibilities has a disappointed customer to effect the public sector, and what may happen with democracy, the common good, when the citizen …
Särskilt om gåva och blandade fång
… will more likely be taxed on a part of the sale. We do not consider today’s Swedish tax legislation, concerning succession of generations, compatible to fundamental taxation principles.
En undersökning av tjänster från en revisor efterrevisionspliktens avskaffande
… who served their views on the result from the questionnaires as wellas the Swedish audit. The analysis has shown that interest in the investigation's external services from anauditor is relatively large, this applies regardless of the turnover of the surveyed companies. It is …
… The EU’s new Public Procurement Directives of 2004 was implemented in the Swedish legislation in January 2008. The new legislation makes clear that public purchasers can include environmental criteria in their tender documents. The legislation mainly consists of a codification …
Lika rätt för borgenärerna?
… supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do …
En rättslig analys av lagrummet
Enligt huvudregeln i svensk skatterätt ska företag som tidigare år redovisat underskott dra av underskottet det följande beskattningsåret. Till huvudregeln följer begränsningar i avdragsrätten, vilka aktualiseras först vid ägarförändringar. En begränsningsregel som har fått …
Varför infördes reglerna, hur ska de tillämpas och hur ser framtiden ut på området?
Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar i syfte att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att en huvudregel infördes vilken stipulerar att bolag inom en intressegemenskap inte får …
En diskursanalys
… based on their motions and how these motions havebeen received by the Swedish parliament. The aim has beenbroken down into three questions. Firstly, how does the Moderateparty look at sponsorship of cultural institutions and culturalevents based on their motions on the subject …
