35 uppsatser · sida 1 av 3
ur ett civilrättsligt och skatterättsligt perspektiv
There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers …
Är paketering mer fördelaktigt än direktförsäljning av fastigheter?
… because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares. The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real …
Spörsmål kring tillämlig lag, felansvar och Due Diligence
Transfers of joint stock companies can be executed in several ways - for example by transferring individual shares or by transferring all shares or by selling the company's assets and liabilities. It is not fully clear which rules should apply to transfers of joint stock …
att nyttja potentialen i den interna förmedlingen av kunder
… is also obvious that there is a poor system for providing incentives for these transfers to occur. LRF Konsult can increase the number of transfers by putting resources into developing the skills of the contact persons so that they learn how to see the customers' needs and also …
”Avkvalificering” av andelar i fåmansföretag
… because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares. The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real …
Revit Structure 2012 och Robot Structural Analysis 2012
… several occasions in different software; it only needs an optimal model that transfers properly between software. The method used in the thesis consist cases where the transferring process is examined. Structural 3D-models constructed in Revit Structure to be exported to Robot …
En utredning av avdragsrätten för ingående mervärdesskatt
Den inga?ende merva?rdesskatten som a?r ha?nförlig till förva?rv som har ett direkt och ome- delbart samband med en fra?n merva?rdesskatt undantagen aktieöverla?telse a?r inte avdrags- gill. Till följd av EU-domstolens avgörande i X BV och HFD:s avgörande i HFD 2014 ref. 1 sta?r …
… connected alarm nets are used for supervised security alarm and information transfers between technical systems for security and safety. Permanently connected nets are always supervised the whole way from the alarm transmitter to the emergency service centre. A problem today is …
en undersökning hur den privata ägarstrukturen ser ut i Sverige
The aim of this thesis is to study the private owner structure in the Swedish forestry. This will be done with both a investigation of forest owners in Småland the year 2000 and 2001 and also a statistic research for the private forest owners in Sweden right now and over the …
… The results shows that the patient could feel anxiety before examinations and transfers. The patient's anxiety increased if relatives had anxiety and if there were a lack of information from the nurse. Information, support, teaching in different relaxations and music therapy are …
… firm. The technology market concept as a legal tool to assess technology transfers between partners is presented and illustrated with case law. Based on insights from the case studies, its applicability on competition in high technology industries is analysed and some weaknesses …
En studie om information, uppfattningar och användning av internpriser.
… be divided into five categories; cost-estimate calculations, margins, profit transfers, secure information and insecure information. The study also shows that the principal-agent theory explains the different perceptions that parties in a transfer pricing system experience. We …
… of standards, whilst identical standards arise as a consequence of successful transfers.
Swedish and international research indicate that many measures made by social services, concerning children and adolescents who are taken from their homes to an institution, are interrupted prematurely for different reasons. The word "breakdown" is used when a measure granted by …
… purchases, if the doctrine of tradition still is needed to aggravate false transfers or if its just a remain from the past. Keywords: The doctrine of traditio, the doctrine of consensus, transfer of property, loose property
