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Paketering av fastigheter är idag en vanlig åtgärd inför en stundande försäljning av en eller flera fastigheter. Det vanligaste sättet att paketera en fastighet på är att ett dotterbolag bildas, varpå fastigheten överlåts till dotterbolaget till ett underpris. Om alla förutsättningar är uppfyllda kan detta göras utan att det blir någon eller endast liten skatteeffekt. Även stämpelskatt kan under vReal estate packaging in to a limited company is today a common action before an upcoming sale of one or more properties. The most common way to transfer a property is to establish a subsidiary and then transfer the property to the subsidiary at a loss. If all conditions are met, this can be done with little or no tax effect. Even stamp duty may under certain circumstances be avoided. Once the pro

År 1999 kriminaliserade Sverige köp men inte försäljning av sexuell tjänst som första land i världen. Uppsatsen syftar till att förklara motiven bakom förbudet, utvärdera motivens uppfyllande genom kriminaliseringen och analysera kravet på dubbel straffbarhet i relation till motiven. Detta görs genom en rättsdogmatisk respektive en rättsanalytisk metod. Uppsatsen intar framförallt ett kritiskt perThe year of 1999 Sweden was the first country in the world to criminalise the purchase but not the sale of sexual services. The purpose of the essay is to explain the motives behind the legislation, to evaluate the fulfilling of the motives through the legislation and to analyze the dual criminality requirement in relations to the motives. This is done through a legal dogmatic method and a legal a

The High Arctic Large Igneous Province (HALIP) formed in the circum-Arctic during the Cretaceous. The timing and duration of emplacement of these mafic magmas are important for understanding the climatic and environmental effects, yet many uncertainties remain. The dating methods used vary greatly between different regions. For example, the mafic intrusions in Svalbard have mainly been dated using

Introduction: ECG-derived vectorcardiography (VCG) has diagnostic and prognostic value in various diseases. Hypertrophic cardiomyopathy (HCM), a genetic disease with unexplained left ventricular hypertrophy, is one of the most common causes of sudden cardiac death (SCD) in young persons. Genotype positive status is associated with increased risk of systolic dysfunction, heart failure, and (SCD). H

Democracy: A World in Transition - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Program

https://rwi.lu.se/blog/democracy-a-world-in-transition/ - 2026-05-21

A growing body of literature on the 2019 novel coronavirus (SARS-CoV-2) is becoming available, but a synthesis of available data has not been conducted. We performed a scoping review of currently available clinical, epidemiological, laboratory, and chest imaging data related to the SARS-CoV-2 infection. We searched MEDLINE, Cochrane CENTRAL, EMBASE, Scopus and LILACS from 01 January 2019 to 24 Feb

Acute dyspnoea is one of the most common presenting symptoms in the emergency department (ED) and has a variety of underlying causes. Calprotectin is a neutrophil activation marker associated with adverse outcomes in acute cardiovascular and infectious diseases. However, the usefulness of calprotectin in the risk stratification of patients with acute dyspnoea is unknown. The objectives were to, in

Background: Gun violence is a global health problem. Population-based research on firearm-related injuries has been relatively limited considering the burden of disease. The aim of this study was to analyze nationwide epidemiological trends of firearm injuries. Methods: This is a retrospective nationwide epidemiological study including all patients with firearm injuries from the Swedish Trauma Reg

Background: The emergence of highly active novel agents has led some to question the role of autologous haematopoietic stem-cell transplantation (HSCT) and subsequent consolidation therapy in newly diagnosed multiple myeloma. We therefore compared autologous HSCT with bortezomib–melphalan–prednisone (VMP) as intensification therapy, and bortezomib–lenalidomide–dexamethasone (VRD) consolidation the

Men’s violence towards women in intimate relationships is an established social problem and the police reports on violence are increasing steadily. In 2008, police reported 26 000 cases of violence against women, and in 19 100 of them the man and the woman knew each other. Social Services Act establishes the municipality's responsibility towards women and children who witness domestic violence

Among hereditary colorectal cancer predisposing syndromes, Lynch syndrome (LS) caused by mutations in DNA mismatch repair genes MLH1, MSH2, MSH6 or PMS2 is the most common. Patients with LS have an increased risk of early onset colon and endometrial cancer, but also other tumors that generally have an earlier onset compared to the general population. However, age at first primary cancer varies wit

Det är viktigt att undvika förseningar i ett rättssystem för att upprätthålla rättssäkerheten. Långa handläggningstider utsätter de berörda individerna för stress och osäkerhet, vilket kan riskera både effektiviteten och trovärdigheten av rättssystemet. Europakonventionen, som också är Svensk lag, innehåller bestämmelser om en rättvis rättegång inom skälig tid. Frågan är dock om Sverige lever up tIn a judicial system it is very important to administer justice without delay to uphold the rule of law. Lengthy proceedings subject the concerned individuals to stress and uncertainty, and might jeopardize the effectiveness and credibility of justice. The European Convention on human rights, which is incorporated in Swedish law, provides a right to a fair trial within reasonable time, but is Swed

Bostadsrätt är en av de vanligaste boendeformerna i Sverige. Det finns närmare 30 000 aktiva bostadsrättsföreningar och ungefär en miljon bostadsrätter. Under det senaste decenniet har priserna på bostadsrätter tredubblats och många nybyggnationsprojekt har inletts. Att köpa en bostad är för många en av de viktigaste investeringarna i personens liv, inte bara för att det är en stor ekonomisk affär

Skalbolag är ett företag i vilket företagets tillgångar i huvudsak består av kontanter, värdepapper och liknande likvida tillgångar vid tidpunkten för avyttring. Ett aktiebolag, en ekonomisk förening eller ett handelsbolag kan vara ett skalbolag. Ett skalbolag föreligger om summan av marknadsvärdet av företagets likvida tillgångar överstiger hälften av köpeskillingen vid tidpunkten för avyttringenA shell company is a company where the company’s assets mainly consist of cash, securities and other similar liquid assets. The shell company can be: a limited liability company, an economic association or a general partnership. The company is a shell company if market value of the company’s liquid assets exceeds the half of the purchase price at the time of sale. There are several reasons to buy

BACKGROUND: Acute allergic reactions (AARs) occur shortly after exposure to an allergen, and the severity is on a continuum. Systemic corticosteroids (CS) are mainstay treatment of moderate to severe AARs, whereas those at risk of the most severe AARs (ie, anaphylaxis) are also recommended prescription of epinephrine autoinjectors. There is limited research on the impact of AARs not fulfilling the

Problem definition Even though a great deal of research have been done exploring the ERP field, companies still have a hard time determining and obtaining the full potential scope of benefits that comes with a fully working ERP system. Implementing an ERP system is like changing a heart while the patient still is running. It is therefore hard to measure the benefits and the improved efficiencies,

Popular Abstract in Swedish Sedan 1970-talet har damfotboll i Sverige spelats med seriesystem på en nationell nivå. Damfotboll innebär troligtvis en ökad risk för knäledsförslitning, en risk som inte blir mindre med tanke på den höga förekomsten av allvarliga knäskador. Det går emellertid inte att bortse från de positiva effekterna, såväl fysiska som psykiska, som fotbollsspel också innebär. DamfoThe overall purpose was to investigate female soccer regarding injuries, risk factors, posttraumatic OA and non-traumatic OA. A prospective study of injuries in eight female soccer teams, from the six available levels, was performed during one season. The total injury rate was 14.3 and 3.7/1000 game and practice hours, respectively. The knee (26%) was the most common place for injury, followed by

Background Patients with acute intracerebral hemorrhage who are receiving factor Xa inhibitors have a risk of hematoma expansion. The effect of andexanet alfa, an agent that reverses the effects of factor Xa inhibitors, on hematoma volume expansion has not been well studied. Methods We randomly assigned, in a 1:1 ratio, patients who had taken factor Xa inhibitors within 15 hours before having an a

Popular Abstract in Swedish Att ha en allvarlig hjärtsjukdom är oftast förknippat med oro och rädsla. När det bestäms att patienten ska genomgå en planerad hjärtoperation, kan det vara avgörande för patientens och de närståendes välbefinnande hur de bemöts av all hälso- och sjukvårdspersonal, som de kommer i kontakt med under väntetiden samt vilket stöd de då upplever. Att korrekt och saklig inforPatients waiting for cardiac surgery often consider the period from the decision for surgery to the time for the operation as long, heavy and dreary. Therefore, it is important that patients are supplied with structured oral and written information regarding their disease and its treatment, so that they are able to understand and discuss the forthcoming operation, the risk of complications and the

Objective: Dynamic susceptibility contrast (DSC) magnetic resonance imaging (MRI) has previously shown alterations in cerebral perfusion in patients with systemic lupus erythematosus (SLE). However, the results have been inconsistent, in particular regarding neuropsychiatric (NP) SLE. Thus, we investigated perfusion-based measures in different brain regions in SLE patients with and without NP invo