81 uppsatser · sida 1 av 6
The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions. To conduct the research we had to build a theory. In this …
Fallet Linköpings Stadshus
… (The Swedish National Housing Board) indicate that the fiscal purpose of transactions within the group no longer is primary for municipalities. They allege that the transactions are improperly exploited by transferring inappropriate amounts of money from municipal housing …
En analys av lagförslagen till svenska dokumentationsregler i propositionen 2005/06:169
According to the arm’s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm’s length …
Teoretisk definition med en tillämpning på svenska bankers redovisning
Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions …
några juridiska aspekter
… financial securities is characterized by the fact that the majority of the transactions at the stock exchanges are carried out through various intermediaries. The ultimate counterparties that are involved in a securities transaction (the seller and the buyer) are often unknown …
Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local …
According to the Swedish Bankruptcy Act (SFS 1987:672) legal transactions can be reopened in cases of bankruptcy, if the transactions have been the cause of or were performed while the debtor was no longer solvent and thus harming the creditors. The legislations of the …
Ett mått på andelen privat information i förhållande till publik information
Every day a large numbers of transactions occur by people with different backgrounds. Insiders? are a part of them and are considered to have an insight in companies that is not accessible to outsiders. This affects the market conditions for the participants when trading stocks …
… opportunities exist to develop the concept of Due Diligence in real estate transactions. Given the high economic values that are found in real estate transactions, it is highly relevant to perform Due Diligence and therefore it is also important to review the opportunities to …
… the Internet in order to evade (avoid) tax. The Internet increases secrecy in transactions, probably a cause to the sudden explosion of online transactions partly made by Internet. At the same time the tax level vary considerably from country to country and the thesis discuss …
en fallstudie
… the Internet in order to evade (avoid) tax. The Internet increases secrecy in transactions, probably a cause to the sudden explosion of online transactions partly made by Internet. At the same time the tax level vary considerably from country to country and the thesis discuss …
en studie av netting som verktyg vid likviditetshantering
… release capital and increase the company’s cash flow by reducing the number of transactions in the internal payment system. Purpose: The purpose of this thesis is to study and describe the idea of netting, and to examine how netting can be used as a cash management tool. Method …
… and to analyse, in a tax law perspective, the consequences that follow the transactions. Furthermore, a comparison is made between damages and transactions similar to damages, such as amicable settlements and fines between companies, to ascertain whether they are treated …
… is to investigate whether it would be profitable for ”outsiders” to mimic the transactions of insider trades. The results indicate several significant abnormal returns on insider trades, especially on buy transactions. It would be profitable for an ”outsider” to mimic insider …
Bevisbörda, dokumentationskrav och rättssäkerhet
… and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income. Swedish …
