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Nya skyldigheter för utländska företag verksamma i Sverige infördes den 1 januari 2021. Trots frånvaron av ett fast driftställe i Sverige eller annan skattskyldighet, ska skatteavdrag för preliminär inkomstskatt göras från betalningar för arbete som ett utländskt företag utför i Sverige. Den innehållna skatten kan återbetalas, men tidigast efter att ett beslut om slutlig skatt har fattats efter räNew obligations for foreign companies operating in Sweden have been introduced on 1 January 2021. Despite the absence of a Swedish PE or other tax liability, payments for work performed in Sweden by foreign companies is subject to a requirement of withholding preliminary income tax. A refund of the withheld amount can be granted, but only once a final tax assessment has been completed after the en

Direct or indirect exchange of commercially sensitive information between competitors is prohibited by Article 101(1) TFEU. Such disclosures enable undertakings to collude, that is, to trade practical cooperation for the risks of competition. Collusion is detrimental for consumer welfare as it allows the colluding parties to raise prices, reduce output and to share markets and customers. Due to th

There is a longstanding debate between environmentalists and economists regarding the possibility to combine economic growth and sustainability. So far, the neoliberal economists’ argumentation for a capitalist economic system with everlasting economic growth has been the dominating paradigm. In Sweden, one group of environmentalists able to influence policymaking without being actual decision-mak

Using music as a tool for teaching a foreign language has been shown to positively affect the language learning process (Balčytytė-Kurtinienė, 2018; Cañete García et al., 2022; Heidari- Shahreza & Moinzadeh, 2012), and this essay suggests that authentic English songs can be used in the teaching of EFL in lower-secondary school in Sweden to efficiently meet many aspects of the syllabus. Therefo

This thesis examines the challenges that women human rights defenders (WHRDs) in Bangladesh are experiencing in a period of shrinking civic space. It further focuses on how perceptions guide their chosen strategies. Applying political opportunity theory, drawing from social movements research, it explores the structural changes in the political system and how it impacts civil society action. Thus,

Recurring natural and man-made disasters are resulting in an increasing number of displaced people who need to be provided with urgent accommodation. Due to insufficient legal regulations and effective construction methods, refugees are often located in conditions defined as ‘temporary’, offering low quality of living conditions, degrading social environment and destructive impact on the city land

Food and the feminine self have always had a profoundly complex relationship. It has been the site of gender oppression, corporeal discipline and more recently, self-pleasure and creativity for women. It is clear that material world foodwork has provided women with a resource to navigate gender ideals, whether from a more traditional or contemporary perspective; this idea extends to foodwork in th

With an increase in temperature (T) and a change in precipitation (P) patterns due to climate change, global conditions for tree growth are changing and shifting. While some areas experience an increase in P, favoring tree growth, many regions are also predicted to show a decrease in P, leading to trends of desertification. This study examines the projected climate change in Nigeria, located in Su

The purpose is to investigate what the next generation of employees prefer and expect, to be satisfied and motivated at work. It should also be shown, what they prioritise, when comparing two different items. This provides insights into what newer generations expect and what it means in terms of the use of management control to support and enhance employee ́s motivation and satisfaction. This rese

Civil Society Organisations (CSOs) provide a broad range of services and are becoming increasingly involved in topics of policy and governance. At the core of any organisation are the members who constitute it, and the strength of civil society is tied to the strength of its support base. Questions of increasing participation rates are therefore not just matters of concern for fellow participants

Microbial water quality is often assessed with heterotrophic plate counts (HPC) which are not trustworthy and time consuming, and flow cytometry (FCM) with DNA staining by SYBR® Green I (SG) has been suggested as a suitable tool for analyzing the bacterial community in drinking water. This study investigated the existing staining protocol and then applied this protocol to monitoring of slow sand f

Sverige är ett land där hästnäringen är stor vilket innebär att många, både människor och hästar, berörs av lagstiftningen på området. Lagstiftningen har blivit föremål för kritik då den anses ha en negativ inverkan på näringen och där med hämmande för branschens utveckling. Att köpa en häst som konsument innebär att samma lagstiftning som vid köp av en brödrost blir tillämplig, konsumentköplagen.Sweden is a country in which the horse business is of considerable size. This means that many, both people and horses, are affected by the current legislation. This has been the object of widespread criticism as signs show it may have an inhibitory effect on the trade and industry. To buy a horse as a consumer means that the same legislation is applicable as when purchasing a toaster, the Consumer

Sexual and Reproductive Health and Rights (SRHR) is suggested to be solved by policies and action plans. However, post-structural scholars argue that discourses shape policies, and their solutions. The policy discourse on women with disabilities’ SRHR needs has not been given much attention, especially in the context of Africa. Therefore, this study questions how SRHR is represented in relation to

The discovery of the Higgs boson h in 2012 further confirmed the remarkable accuracy of the Standard Model (SM). Despite this, some compelling excesses in multi-lepton final states were recorded in both major runs of the Large Hadron Collider (LHC). The excesses can be explained by the introduction of a model where a heavy boson X decays into a SM Higgs boson h and a singlet scalar S with Higgs-li

This study describes an aggregate relationship between exchange rate risk and foreign direct investments. The relationship is conducted by panel data estimations, with variables derived from the OLI-framework and prior research. Sample data consists of 36 countries for the time series 1991-2009. Estimations are controlled for country specific variations by using fixed effects, regional dummy varia