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Arbetet behandlar handelsbolag och underprisöverlåtelser samt hur ämnet utvecklats. Underprisöverlåtelsereglerna i 23 kap. IL tillåter företag att avyttra tillgångar för priser som understiger marknadsvärdet, utan att transaktionen blir utsatt för beskattning. Reglerna finns för att gynna omstruktureringar, ombildningar och för att upprätthålla en kontinuitet i beskattningen. År 2008 diskvalificeThis thesis deals with partnerships and undervalue transfers, as well as how the subject has developed over time. The undervalue transfer regulations in chapter 23 IL allows companies to dispose assets for prices below market value, without the transaction being subject to taxation. These regulations exist in order to benefit restructuring, remodelling and to maintain continuity in taxation. In 20

Orientation of Myriococcum thermophilum Cellobiose Dehydrogenase (MtCDH) immobilized on spectroscopic graphite electrodes has been investigated electrochemically through flow injection analysis in order to obtain more information about the DET efficiency of this enzyme. The effect of applied potential and the long term stability of the modified electrodes were determined, as well as the bioelectro

Since the early 1990s, NATO and Russia have cooperated in a number of areas. Relations grew stronger, even though there were clear contradictions in various fields. But the cooperation continued until the beginning of 2014 when Russia through violence annexed the Crimean peninsula. The action had the consequence of NATO suspending any and all cooperation with Russia and relations are at the worst

I takt med dagens ökade globalisering arbetar EU med att utveckla ett rättsligt samarbete som bygger på ömsesidigt erkännande av domstolsavgörande och utomrättsliga avgöranden. Arvsförordningen kom till som en del av detta arbete och syftar till att öka förutsägbarheten för gränsöverskridande arvsfrågor. För att avgöra vilken stat som är behörig att hantera arvsfrågorna så måste den avlidnes hemviDue to the expanding global mobility of people, the legal obstacles in cross-border successions have increased. Legislative action by the EU to simplify the process of cross-border successions within the EU has now led to the EU Succession Regulation. The EU Succession Regulation mainly answers two important conflict-of-law questions: Firstly, which court is competent to deal with a cross-border s

Kontinuitetsprincipen och fångesklassificering har ofta ett direkt samband. Att en överlåtelse klassificeras som gåva medför i regel att inkomstbeskattning kan underlåtas när en tillgång överlåts och att mottagaren övertar obeskattat värde i enlighet med kontinuitetsprincipen. Vid underprisöverlåtelser enligt reglerna i 23 kap. IL finns visserligen en lagstadgad kontinuitetsbestämmelse som är tillThe appreciation of assets is usually subject for taxation when transferred. However, if the principle of basis carryover is applied, it is possible to transfer assets without any immediate taxation. When this principle is applied, the appreciation of the assets is transferred to the transferee, and therefore the tax liability does not cease, it is only postponed. In Swedish domestic tax law, ther

I Sverige ansvarar Skatteverket för kontrollen av deklarationer och ska därmed se till att alla betalar rätt skatt. För att kontrollera detta har Skatteverket ett antal kontrollmetoder vilka oftast utgår i de flesta fall från den skatteskyldiges deklaration. Syftet med uppsatsen är att undersöka de kontrollmetoder som används av Skatteverket och de principer som verket behöver följa när de utförIn Sweden, the Tax Agency is responsible for the verification of tax declarations to ensure that everyone pays the right amount of tax. In order to ensure that the taxpayers pays the correct amount of tax, the Tax Agency uses a number of control methods, with the most common method being the taxpayer's declaration. The purpose of this thesis is to explore the control methods used by the Swedi

The feeling of being unsafe in the city creates restrictions in many people's lives. The urban environment has an impact on the perception of safety and the municipality can through their work with the urban design affect the safety. This thesis analyzes a form of citizen participation in urban development, called safety walks. The aim of the study is to examine in which ways safety walks may

Något som är det största hindret i arbetet mot terrorism är att vi inte kan nå kon-sensus om vad terrorism är och vilka som klassas som terrorister. Detta skapar stor förvirring inom både akademins tolkning av fenomenet men också inom me-dias rapportering av det. Denna studie syftar till att förtydliga begreppet genom att undersöka hur akademin och media på olika sätt tolkar och använder sig av beOne great obstacle in the war against terrorism is the fact that we can’t seem to agree upon its definition and on who we call terrorist. This confusion can be found in both the academic world and in the media. This study aims to shed light on this issue and highlight one aspect of the concept by looking more closely into the case of the Norvegean man Anders Behring Breivik and the massmurders he

This paper looks into investigate what consequences an infrastructure project such as high speed railway could have on smaller cities and how those could gain from it without having a station in their own municipality. The study looks into the municipalities of Bollebygd and Ulricehamn in Västra Götaland, Sweden. These two smaller cities were disappointed when the government’s representatives for

This study examines the process of gentrification. In so doing, the main aim is to explore a context wherein the process of gentrification is deemed unconventional. The context deemed unconventional is the one beyond the city, more accurately a coastal hamlet called Brantevik, located in the municipality of Simrishamn, in the southeastern part of the Scania region. By investigating whether Brantev

Denna uppsats har som syfte att klargöra den aktuella omfattningen av koncernavdragsrätten inom EU såsom den formulerats i Marks & Spencer med beaktande av senare års praxis, i synnerhet det viktiga målet Kommissionen mot Förenade kungariket. Doktrinen om slutliga förluster kan ses ha blivit striktare under de senaste årens rättsutveckling, till stor del på grund av att EU-domstolen uttalat atThis essay aims to clarify the current scope of cross-border loss-relief between subsidiaries in the EU by examining the Marks & Spencer-case, along with its following case law up to the most recent cases by the ECJ, in particular Commission v UK. The final losses-doctrine seems to become stricter in later years, much due to the ECJ concluding that member states cannot be expected to account f

Today the Swedish education system faces major challenges. This study deals with school segregation, and the broad topic is narrowed down through a qualitative study that intends to capture several dimensions of how the municipality in Malmö works to improve the conditions for a good and equal education. It also tries to highlight the ideological discussion of why this work is important for the ci

The aim with this study to study is how the public participation has been in a planning process in Malmö by doing a case study of the public participation in the planning of Dragörkajen. The methods in this study are analyses of official document by Malmö stad of the project Dragörkajen and interviews with a municipally official and with an association in Limhamn. The municipally official has been

The concept of social sustainability is difficult to define and is often perceived as broad. The aim of this thesis is to narrow it down, in a perspective concerning the Right to the City. The thesis also aims to examine how planning for the Right to the City in conjunction with social sustainability, through planning for social mix, might lead to a process of gentrification. The object of the stu

Swedish fire and rescue services are in a transformation that shifts towards an increased focus on preventive actions as well as more strategic oriented activities within the organizations. To support and develop such types of activities, Geographical Information System (GIS) could be an effective tool to manage and analyze geographic data. This thesis aims to examine the prerequisites for develop

Segregation is a counteracting process for social sustainability. Planning practice and the pertinence of social aspects raise public participation as important. Public space, as a meeting place for people to interact, play great significance in exclusionary and inclusionary processes, with relational impacts regarding access and the right to develop the city and themselves. Gothenburg, facing com

In the media there is a lot of talk about the shortage of housing. The purpose of this paper is to understand what the concept of housing shortage means and to examine how officials, both public and private define the concept. The study also investigates what shortcomings that interviewed informants identify with the Swedish housing system. The study is conducted with a qualitative approach and th

Skåne faces great challenges for young people entering the labour market. The challenges include problems for unemployed and employers to meet. Furthermore, another challenge is all about low educational tradition. Last year (2015) Region Skåne started up a project called 1+1=3, where the aim is to work between administrations to get a better overview on how to tackle the challenges. This study is

An ongoing discussion in Sweden regards the reduced green areas as a consequence of urbanization and housing shortages. Previous research emphasizes positive effects that nature has to our health. Public outdoor environments such as playgrounds or parks are the basis of children's play in their neighborhood. To plan and create good environ-ments, for children to grow up in, is therefore necess

Syftet med denna framställning är att, mot bakgrund av att arvsrätt existerar inom äktenskap, undersöka om sambors avsaknad av arvsrätt är motiverad samt att diskutera sambors efterlevandeskydd de lege ferenda. För att uppnå syftet undersöks efterlevandeskyddet för sambor respektive makar, hur efterlevandeskyddet för sambor kan stärkas, hur sambors avsaknad av arvsrätt är motiverad och till sist hThe purpose of this thesis is to investigate whether or not it is justifiable that cohabiting partners don’t inherit from each other, given that married couples do. Furthermore, I am going to discuss cohabiting partners’ provision for surviving lex ferenda. Towards this purpose I will look into current survivorship legislation that affects cohabiting partners as well as married couples, how it can