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Boken ger inte bara en aktuell och heltäckande bild av de s.k. 3:12-reglerna, utan behandlar även allmänna skatteregler av särskild betydelse för s.k. fåmansföretag. Skatteregler påverkar företaget och ägarnas skattesituation vid bl.a. utdelning, försäljning av aktier och olika avtalsförhållanden.

Efter drygt två år sedan förra gången har Högsta förvaltningsdomstolen nu avgjort två mål om lagen mot skatteflykt. I inget av målen ansågs skatteflyktsklausulen tillämplig. I artikeln refereras och kommenteras målen samt ställs frågan om domskälen tillför något av värde när det gäller möjligheten att utläsa generella riktlinjer för när lagen mot skatteflykt kan bli tillämplig.

While the role played by the state in stimulating innovation in the private sector has been a prevalent interest in innovation research, studies analysing the impacts of public interventions have usually focused on individual policies, programs or projects. Public stimulation is hence often studied from a relatively restricted and temporarily confined perspective, leaving a macro-level and longer-

The mission of the Swedish government’s National Commission on Substance Abuse was to analyze the access to substance abuse treatment and to clarify the division of responsibilities between health care and social services. As a part of this assignment a special analysis was performed on commitment to involuntary care. Involuntary commitment due to substance abuse has during many years been regulat

Objective: The elderly are an increasing group and large consumers of care in Sweden. Development of mobile information technology shows promising results of interventions for prevention and treatment of chronic diseases. Exploring the elderly patients’ beliefs, attitudes, experiences and expectations of e-health services helps us understand the factors that influence adherence to such tools in pr

Objectives: To evaluate changes in patellofemoral cartilage thickness over 5 years after anterior cruciate ligament (ACL) injury and to determine the impact of treatment strategy. Methods: 121 adults (ages 18-35 years, 26% women) had an ACL injury and participated in the KANON randomised controlled trial. Of those, 117 had available MRIs at baseline (<4 weeks post-ACL rupture) and at least one fol

This study analyzes transformations in institutions of affordable housing production connected to neoliberalization, which have impacted affordability rates and income gaps in Copenhagen and Istanbul. Also, different types of affordable housing began to develop, such as modular housing of Almenbolig+ in Copenhagen and housing for very low-income people in Istanbul. Increased affordability rates ar

Conventional diffusion MRI yields voxel-averaged parameters that suffer from ambiguities for heterogeneous anisotropic materials such as brain tissue. Using principles from solid-state NMR spectroscopy, we have previously introduced the shape of the diffusion encoding tensor as a separate acquisition dimension that disentangles isotropic and anisotropic contributions to the observed diffusivities,

Through the influence of neoliberal ideas, many critical infrastructures that used to be under public ownership have been opened up for market competition. Using the Swedish railway system as a case, this paper empirically explores whether such reforms have given rise to common-pool resource problems, and discusses possible implications. The results show that institutional restructuring has create

Anti-CD20 monoclonal antibodies (mAbs) rituximab and ofatumumab are potent activators of the classical complement pathway, and have been approved for the treatment of B-cell malignancies. However, complement exhaustion and overexpression of complement inhibitors by cancer cells diminish their therapeutic potential. The strategies of targeting membrane complement inhibitors by function-blocking ant

Objectives: The purpose of this study was to modify a clinical linear accelerator, making it capable of electron beam ultra-high dose rate (FLASH) irradiation. Modifications had to be quick, reversible, and without interfering with clinical treatments. Methods: Performed modifications: (1) reduced distance with three setup positions, (2) adjusted/optimized gun current, modulator charge rate and be

This chapter summarizes approaches to the detection of dryland vegetation change and methods for observing spatio-temporal trends from space. An overview of suitable long-term Earth Observation (EO) based datasets for assessment of global dryland vegetation trends is provided and a status map of contemporary greening and browning trends for global drylands is presented. The vegetation metrics suit

This chapter summarizes methods of inferring information about drivers of global dryland vegetation changes observed from remote sensing time series data covering from the 1980s until present time. Earth observation (EO) based time series of vegetation metrics, sea surface temperature (SST) (both from the AVHRR (Advanced Very High Resolution Radiometer) series of instruments) and precipitation dat

The co-existence of trees and grasses is a defining feature of savannah ecosystems and landscapes. During recent decades, the combined effect of climate change and increased demographic pressure has led to complex vegetation changes in these ecosystems. A number of recent Earth observation (EO)-based studies reported positive changes in biological productivity in the Sahelian region in relation to