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Den 13 mars 2014 beslutade regeringen att ge en särskild utredare i uppdrag att se över beskattningen vid ägarskiften i fåmansföretag. Genom ett tilläggsdirektiv kom utredningen även att se över de särskilda skattereglerna för delägare i fåmansföretag. Den 8 juni 2017 utfärdades lagrådsremissen Förändrade skatteregler för delägare i fåmansföretag. Lagrådsremissen innehåller ett flertal förslag somOn March 13th 2014, the government decided to give a special commission the task of reviewing the tax on owner shifts in closely held corporations (Fåmansföretag). By an additional directive the commission came to evaluate the special tax rules for Fåmansföretag, the 3:12-rules, as well. On June 8th 2017, the council on legislation referral was presented as Changed taxation rules for shareholders

EU-domstolen har i World Duty Free Group [2016] klarlagt att den i sin rättspraxis har utvecklat två analysmetoder för att fastställa huruvida en nationell skatteåtgärd utgör en stödordning eller inte: trestegstestet och Gibraltar-metoden. Trestegstestet är tillämpligt när det ska fastställas huruvida en skatteåtgärd som avviker från ett allmänt system är selektiv. Gibraltar-metoden är däremot tilIn World Duty Free Group [2016], the CJEU clarified that it has developed two methods in its case law for the purpose of assessing selectivity in tax measures: the three-step approach and the Gibraltar method. The three-step approach may be used when the tax measure in question takes the form of a tax advantage that derogates from an ordinary tax system. In turn, the Gibraltar method may be used w

En eventstudie är en statistisk metod för att fastställa hur en viss händelse – t.ex. offentliggörandet av ny information – har påverkat priset på en eller flera aktier. Genom metoden kan de prisförändringar som inte beror på den studerade händelsen borträknas. Detta arbete analyserar två möjliga användningsområden för eventstudier vid misstanke om överträdelser av insiderregleringens handelsförbuAn event study is a statistical method for determining how a particular event – e.g. the release of new information – affected the prices of stocks. Through an event study, stock price movements associated with a specific firm may be separated from overall market movements. This thesis analyses two possible uses of event studies in Swedish cases of insider trading: Firstly, how can an event study

Den här framställningen behandlar det upphovsrättsliga skyddet för brukskonst. Upphovsrätten ger ett skydd för litterära och konstnärliga verk och brukskonst anges som skyddad verkskategori i exemplifieringen i 1 kap. 1 § 1 st. 6 p. lag om upphovsrätt till litterära och konstnärliga verk (1960:729), URL. Det har de senaste decennierna framförts en allmän åsikt att kraven för ett upphovsrättsligt sIn this thesis the main purpose is to investigate the copyright protection for applied art. The Swedish copyright gives protection for literary and artistic works and applied art is specifically listed as a protected category in the exemplification in the law. In the past decades it has been stated that the requirements for copyright protection of applied art have been reduced to the same level as

In light of the housing shortage in Sweden, municipalities all over the country are struggling to fulfil their responsibility of housing provision. In many municipalities it is an imminent problem to provide affordable and proper housing, not least for the most vulnerable groups in society. This situation has not gone by unnoticed. Several political initiatives have been taken in order to examine

I uppsatsen behandlas hur skyddet för förpackningsutstyrslar ser ut idag i varumärkesrätten och marknadsföringsrätten. Genom rättsdogmatisk metod redogörs för hur skyddet ser ut i dagsläget och vilka avväganden som behöver klargöras avseende rättskraft med hänsyn till den nya domstolsordningen. Med belysning i praxis är det tydligt att element så som ord- och figurmärken, färg och form tas in i bThrough research in legal acts, legislative history, judgments, and doctrine this paper presents the requirements protection for product trough trademark laws and through the Swedish Marketing Act. The thesis also raises the matter of the complication of legal force which might arise from the new possibility of petitioning for another product packaging to be banned from the market and action for d

The sexual and reproductive health of adolescent girls and young women in sub-Saharan Africa is a widely recognized development issue which places a high burden on women as well as countries’ social and economic development. This constitutes a particularly urgent issue in Mozambique with elevated numbers of adolescent pregnancy and one of the world’s highest HIV prevalence. This study focuses sexu

There is a paucity of research in the field of communicating disasters and climate change through comics and the effect sequential art has on the perception of these two subjects. Increasingly, communication through comics is becoming very trendy, and a few studies demonstrate evidence that comics have effects on the people’s perception of complex matters. In order to extend our understanding of w

The two-Higgs-doublet model is a promising extension of the Standard Model of particle physics, but it contains a large number of free parameters. With the intention to constrain this freedom, the model has been studied under different symmetries. In particular, a full classification of Abelian global symmetries has been presented in 2011. However, breaking global symmetries spontaneously leads to u

Att gå till doktorn och få antibiotika för behandling av exempelvis sin halsfluss eller öroninflammation är idag en självklarhet för många. Huvudparten av befolkningen tar förmodligen detta privilegium för givet, men faktum är att en post-antibiotisk era, d.v.s. en framtid helt utan verksam antibiotika, kan vara bortom hörnet. The World Health Organization (WHO) har nämligen utropat antibiotikaresRapid spread of antibiotic resistance is currently one of the greatest threats to human health according to the World Health Organization [1] [2]. It is directly connected to horizontal gene transfer of plasmids, wherein resistance-coding genes often appear as structural variations (SVs). Therefore, developing comprehensive and rapid tools for detecting SVs is of great importance in both clinical

Kenya’s rapid, unplanned urban development and rising pressure for cities to adapt to climate change and become more climate change resilient has led to the realisation that more needs to be done. In Nairobi, increasing access to mobile technology and internet access, faster internet speeds, and the growing technology sector could be possible means to facilitate urban climate change resilience (UC

The labour market integration of asylum seekers is an important topic, as this category of migrants rarely return to their country of origin. The majority of the research undertaken to explore refugees’ labour market integration in Sweden has been quantitative and there is almost complete absence of qualitative studies on their experience in the Establishment Programme. Through a qualitative case

In 2010, an explosive cholera epidemic erupted in Haiti, killing close to 10.000 people and injuring some 800.000. Several scientific reports have traced the spread of the bacterium back to the United Nations base in the Mirebalais in Haiti, which hosted the Nepalese peacekeeping contingent. Subsequent claims for reparation filed by cholera victims have been rejected by the United Nations which de

This study explores the implications of an encampment policy - criminalising refugees’ mobility beyond the borders of a camp - for the potential of Cash Based Transfer assistance in protracted refugee situations. As the success of Cash Based Transfer assistance implies market availability and access to commodities, and certain interaction between the host community and refugee population, it is ar

In 2015, 19.2 million people have been internally displaced globally in the context of disasters (IDMC, 2016). This is more than twice the number of people who have been newly displaced by conflict in the same period (IDMC, 2016). The small island developing states (SIDS) in the Pacific and the Caribbean belong to the most hazard-prone regions of the world. Yet, the dynamics of disaster-induced di

Title: Building inspection, defects and experience feedback in building construction projects Author: Emelie Furbacken Advisor: Radhlinah Aulin Division of Construction Management at the Institution of Building Science, Faculty of engineering LTH, Lund University Caroline Gullqvist Projekt Manager, Byggadministration Harald Olsson AB Examiner: Anne Landin Division of Construction Management at the

The Eucharist is one of the central rites according to the beliefs of the Christian Church and one of two sacraments in the Lutheran tradition. The purpose of this essay is to inquire into the possibility of creating a eucharistic table within the Church of Sweden where no one is excluded becauce of personal restrictions such as allergy to the communion elements. Through this essay I have done a c

I utkanten av Malmö ligger en övergiven militär skjutbana i anslutning till friluftsområdet Husie mosse. Vid en första anblick ser området inte mycket ut för världen med sin sparsamma växtlighet, diverse sopor och inte sällan en eller ett par utbrända mopedkadaver. För den som beger sig till den solbelysta sydsluttningen finns det dock mycket att upptäcka: fjärilar, bivargar och inte minst sandödlIn the outskirts of Malmö, Sweden a small population of sand lizard Lacerta agilis resides in a disused shooting range close to the recreation area known as Husie mosse. This species is listed in the national swedish red list as vulnerable and is declining throughout most of northwestern Europe. It is therefore included in The Habitats Directive, a European Union directive which aims to protect th

To recover from armed conflicts, state authorities need to take on measures that will permit statebuilding to happen. Usually, the first type of measures put into place is the adoption of programmes called Disarmament, Demobilization and Reintegration (DDR). Because they target individuals who are deemed potential threats to the success of the peace process, namely combatants, DDR programmes are s