Dagens samhälle präglas av globalisering och gränsöverskridande handel. I vår del av världen verkar EU och den fria rörligheten som inte bara ger människor och företag rättigheter utan även påverkar våra skatter. I centrum för handeln återfinns företagen, stora som små, som vågar ta klivet över till andra marknader för att se om de klarar av konkurrensen och på sikt öka vinsten då nya marknader inToday’s society is globalised with international trade as a consequence. In our part of the world the EU with it’s advantages and disadvantages concerning the free movement of capital, people and business affects us all, but also our taxes. Companies, big and small are in the centre of the cross-border trade with their expansion into new markets. Business adventures of this kind can generate incre

Den 1 oktober 2009 trädde en de nya Takeover-reglerna i kraft. Den största nyheten i de nya reglerna var den kraftigt minskade möjligheten att erbjuda röststarka aktier ett högre pris än röstsvaga aktier i ett offentligt uppköpserbjudande. Detta är en skärpning av den aktiemarknadsrättsliga likhetsprincipen och avsikten var att tillförsäkra minoritetsägare en större del av uppköpspremien. UppsatseThe 1 October 2009 new Takeover Rules entered into force. The most material change of the new rules was that they decreased the possibility to offer multiple voting shares a higher price than ordinary shares. This is a strengthening of the legal principle of equality as applied at the Nasdaq OMX Stockholm stock market. The intention was to ensure that minority shareholders got a greater share of t

Syftet med denna uppsats är att klarlägga det skatterättsliga läget beträffande omvandlingar av fordringar till villkorade eller ovillkorade aktieägartillskott samt omvandlingar av villkorade aktieägartillskott till ovillkorade. Jag behandlar både konsekvenserna för bolaget och för givaren, samt diskuterar rimligheten i det rådande rättsläget. Dessutom visar jag på oklarheter i rättsläget och diskThe purpose of this thesis is to clarify the legal position, concerning transformations of claims to conditioned or unconditioned capital contributions as well as transformations of conditioned capital contributions to unconditioned. I will discuss the consequences, both for the company and for the giver. Further, I will discuss the reasonability in the prevailing legal position, and I will try to

Uppsatsens syfte har varit att beskriva den svenska sexmånadersregeln i IL 3 kap. 9 § första stycket, och utreda om den i en situation där lön utbetalas retroaktivt kan verka diskriminerande och därmed strida mot EU-rätten. Som obegränsat skattskyldig i Sverige är man enligt bosättningsprincipen skattskyldig för alla sina inkomster här, även sådana inkomster som kommer från utlandet. SexmånadersreThis thesis aims to describe the Swedish six months rule and analyse whether the provision in a situation where compensation is given retroactively should be viewed as discriminating and incompatible with EU law. An individual unlimited liable to tax in Sweden is tax liable on his worldwide income. The six months rule works as an exception, stating that anyone that is unlimited liable to tax in Sw

De senaste åren har upphovsrätten fått mycket uppmärksamhet eftersom den digitala utvecklingen och framväxandet av Internet gjort det möjligt att snabbt och utan kvalitetsförlust lagra och överföra stora mängder ljud, bild och text. Denna överföring är inte sällan olovlig och det sker idag omfattande upphovsrättsintrång över Internet. I dessa intrång är det i huvudsak tre olika aktörer som är inblIn recent years, copyright law has been given much attention since the digital development and the emergence of the Internet made it possible to quickly storage and transfer large amounts of audio, images and text without loss of quality. The transfer is often illegal and there is a widespread copyright infringement going on in the Internet environment. In these infringements there are three main

I ett internationellt syndikerat låneförfarande går en grupp banker, under ledning av en så kallad arrangörsbank, ihop för att tillsammans finansiera en låntagares kapitalbehov. Det karaktäristiska för arrangemanget, som kan involvera allt från två till flera hundra långivare och enorma summor pengar, är att samtliga deltagande långivare ingår individuella låneavtal med låntagaren vilka samlas undAn international syndicated loan consists of a collection of two or more separate loans made by individual banks to one borrower, which are governed by a single agreement and subject to the same terms and conditions. The arrangement, which may involve everything from just a few to hundreds of banks and enormous amounts of money, offers many advantages for borrowers since it may allow for a more fl

International human rights bodies that monitor and report human violations across the world like Human Rights Watch, Amnesty International, among others have found that forced labour is being exacted in the armed conflict that has been raging for many years now in the DRC. Armed groups have systematically abducted civilians in the DRC for purposes of forced labour and sexual slavery as part of the

During the last decades, Germany has been experiencing an ongoing religious and cultural diversification. But despite this process, other groups are still excluded from dominant discourses of the German society. Especially the Muslim population is often presented as being different and oppositional in comparison to the German majority. Since Islam is of rising interest in the integration debate as

This is a Master Thesis carried out for and done in cooperation with Getinge Water System A/S. The purpose of the thesis was to develop a new separation system for their Pure Steam Generator. The focus was set on making it smaller without affecting separation efficiency and manufacturing costs. During the projects course, objectives were altered and size was no longer highly prioritized; instead,

This thesis examines the concept of immersion concerning a physical space rather than a cinematic or virtual reality. The term has, within contemporary research of visual culture, often been ascribed to computer-generated realities in which the spectator is absorbed within a hermetically closed-off image space of illusion. Disconnected from the real, a critical aspect has been that the subject ten

This master thesis was carried out at Ecolean Development AB, which is a subsidiary to Ecolean AB. Light weighted packages have become an alternative to carton packages which have been widely used for decades around the world. The largest markets are Asia and Eastern Europe. Light weight package has low impact environmentally because of its minimal amount of raw material. The package is filled as

The automotive industry is currently witnessing a standard battle between the emerging propulsion technologies and the internal combustion engine. Almost all efforts, whether they are initiated by governments or established players of the automotive industry, have been deployed on a small-scale basis. However, an ambitious attempt is currently being made by the venture-backed company Better Place,

"Principal Components Regression" (PCREG), also sometimes called "biased regression methods" is used to model data with highly correlated explanatory variables. This well-known method has been discussed by multiple previous authors (Marquardt 1970, Hoerl and Kennard 1970, Lott 1973, Hawkins 1973, Webster, Grace and Mason 1974, Hoerl, Kennard and Baldwin 1975, Marquardt and Snee

The purpose of the present study was to examine school psychologists’ perceptions about their own as well as other school professionals’ involvement in, and preparation for, crisis management in the schools. This was to be achieved by taking into consideration various demographic variables of interest. A total of 359 members of the Swedish Association of Preschool and School Psychologists (PSIFOS)

Europe has established the Common Agricultural Policy, CAP, from the early years of the construction of the EU as a tool against rural poverty and food deficit. As the years passed by CAP became more goal oriented towards the economic growth and development of each country. The latest development known as Agenda 2000 opted for a competitive agriculture led by the international market powers and fo

Volkswagenkoncernen har utan tvekan lyckats att diversifiera och profilera de varumärken som nämns i uppsatsen. Vad som dock bör understrykas är att det är i sin helhet som koncernen fungerar bäst. Vart bilmärke är, utifrån Volkswagenkoncernens direktiv, profilerade på ett sådant sätt att de konkurrerar så lite som möjligt internt med varandra utan snarare tillsammans täcker ett stort utbud. Samti

Syftet med denna kandidatuppsats är att försöka utvärdera hur grundare i tre olika klädföretag fattar beslut under deras företagsetablering. Detta hoppas vi skall försöka bidra till en ökad förståelse för hur beslutprocessen ser ut i nyetablerade företag samt, vilka faktorer som påverkar denna process. Vi har genomfört en abduktiv fallstudie där primärdata samlats in genom kvalitativa intervjuer i

The cultural board of region Skåne decided fall of 2008 to reorganize the fundings of the cultural pedagogy. What the reorganization implicates is that the everyday practice of the pedagogues will not be paid for by the region, and instead the pedagogues will focus on capacity building and competence maintaining towards all of those who work pedagogically with children. They will work in five diff

Education is a basic welfare pillar. Education in schools influence and is influenced by society and politics. Democratic education is the alternative that the students seek in many countries where there is an authoritarian education system like Greece my country of origin. The idea of the present Master thesis topic emerged out of my studies in the Master program of Global studies at Lund Univer