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Syftet med de särskilda fåmansföretagsreglerna i 56–57 kap. IL är att motverka obehöriga kringgåenden av skattelag. De vanliga skattereglerna ska tilllämpas om icke verksamma delägare, utomstående, äger tillräckligt stor del i företaget. Då kan den s.k. utomståenderegeln i 57 kap. 5 § IL bli tillämplig. Så är dock inte fallet om utomstående delägare bedriver samma eller likartad verksamhet i ett aThe 56th and 57th chapters in the Swedish Income Tax Act entails special tax regulations for shareholders in closed companies which aims to counteract unauthorized circumvention of tax law. The normal tax rules must be applied if non-active shareholders own a sufficiently large share in the company. In that case, the “outsider rule”, which can be found in the fifth paragraph in the 57th chapter ma

TikTok har förändrat det globala medielandskapet och framför allt hur Generation Z tar del av populärkultur och politisk information. Politiska aktörer har därför börjat använda appen, särskilt under valkampanjer, för att kommunicera med den nyaste generationen i politiken genom personligt och underhållande innehåll. Detta för att få fler röster, differentiera sig från oppositionen och påverka den

This study investigates the ethical and legal implications of artificial intelligence (AI) in the Swedish music industry, emphasizing the issues it presents to copyright law. As AI technologies progressively enable the automated generation of musical content, enduring legal principles such as authorship, ownership, and ethical rights are being questioned in ways that conventional copyright framewo

The International Society for Pediatric and Adolescent Diabetes (ISPAD) guidelines represent a rich repository that serves as the only comprehensive set of clinical recommendations for children, adolescents, and young adults living with diabetes worldwide. This guideline serves as an update to the 2022 ISPAD consensus guideline on staging for type 1 diabetes (T1D). Key additions include an evidenc

For decades, the oil and gas industry has attempted to influence the American political system and downplay the severity of climate change. Corporations in the industry have donated massive sums of money to politicians, especially presidential candidates. This analysis explored the impact of those donations and whether there is a correlation between donations from the oil and gas industry and incr

Group exhibition. Theme :The Strength of SleepCohabitations of the LivingThe Quebec City Biennial will draw its inspiration from the Canadian winter and the sleeping earth to focus on human sleep and the multiple nuances of the process of waking. Both sleep and the cold season are times of latency, transition, and pause, of suspended productivity, and of resistance against the exploitation of bodi