14 uppsatser
General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and …
General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and …
… have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the …
Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax …
Hur hanteras offentliga intressekonflikter av den svenska lagstiftningen?
… of corruption and in 2008 topped Transparency International’s list in terms of the perception of a lack of corruption. However, on closer examination it would appear that the Swedish public sector is not as clean as the Transparency International list suggests. What appears to …
En analys av svenska kommuners anammande av CSRD
The European Union's Corporate Sustainability Reporting Directive (CSRD) aims toenhance and standardize sustainability reporting to support the green transition. While the public sector is expected to lead in sustainability, the application of CSRD within Swedish municipalities …
The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect …
Undantag eller huvudregel på svensk fondmarknad?
The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect …
The ski resort is a business unlike any other. While providing the customer with a service, it produces the service in a manner that in many respects resemble the traditional producing company. Therefore, since the challenges facing the ski resort are a mixture of what can be …
tillämplig eller inte
För att förhindra att skattskyldiga utnyttjar lagstiftningen på ett sätt som lagstiftaren inte avsett används stopp- och speciallagstiftning. Då detta förfarande alltid ligger steget efter, lagstiftades det om en generalklausul mot skatteflykt. Legalitetsprincipen kommer även …
Räntesnurror ur ett kommunalt perspektiv.
On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan …
SummaryEurope’s public authorities are influential consumers. If they spend their money on greener products and services they can make an important contribution to the work towards a sustainable development. Green public procurement can thereby significantly improve the take-up …
En studie av Apotekens Service ur ett HRO-perspektiv
Risk management has become a key ingredient for businesses all over the world. High Reliability Organizations (HRO) has distinguished themselves as experts in this area. By continuously focusing on improving their ability to manage risks they’ve been able to successfully avoid …
En metautvärdering av Miljöaktuellts rankning av svenska kommuners hållbarhetsarbete
This Bachelor's thesis in Environmental Science studies the quality of an index of performance measurement of Swedish municipalities' sustainability governance offered by the environmental magazine Miljöaktuellt. Executed for six consecutive years, this evaluation is arguably …
