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Fåmansföretagsreglernas grundläggande syfte är att förhindra att fåmansägare omvandlar inkomster som bör beskattas i inkomstslaget tjänst, till kapitalinkomster för att på så vis minska sin skatt. Givet att fåmansägaren uppfyller de förutsättningar för att beskattas i enlighet med 57 kap. IL, så kommer dennes inkomster därför schablonbeskattas. Det finns undantag till nu nämnda regler. Ett undantaThe main purpose for the rules regulating closely held companies is to prevent the owners of such companies from converting income that would be taxed in the higher wage-related income category into the lower capital income in order to reduce their tax liability. If the owners of a closely held company satisfies the conditions for taxation in accordance with Sweden’s Chapter 57 Act on Income Taxat

År 2022 meddelades ett prejudikat i HFD:s dom 2022 ref. 4 I och II som kom att kallas påtalandeskyldigheten. Avgörandet ålägger leverantören att påtala brister i upphandlingsunderlaget innan anbudstidens utgång för att skada ska kunna anses föreligga. Påtalandeskyldigheten är mycket omtalad och det kan ifrågasättas om prejudikatet kan anses förenligt med unionsrätten. Syftet med uppsatsen är att u

Rebound effects, though well-documented in consumption areas such as household energy consumption, have been far less explored in nutrition. This is despite the fact that the nutrition may be just as crucial of a consumption area when considering how to reduce carbon footprints in personal lifestyle choices. This thesis explores the existence of one of the possible mechanisms behind a rebound effe

The management of immigrants in the Basque region is an outlier among the administration of immigrants in democratic pollical communities. Basque autonomous Community government shows an unparallel handling of immigrants, particularly the irregular immigrants by institutionalizing policy that can diminish the effects of the restrictive Spain’s alien policy. The Basque policy has the objectives of

Radio Frequency Integrated Circuits (RFICs) play a crucial role in modern wireless communica- tion systems. However, they can achieve high performance only when their internal registers are dynamically and precisely configured. To maintain reliable control while operating in complex multi-antenna environments, several interface techniques have been developed, among which the Serial Peripheral Inte

This bachelor's thesis examined the use of the German relative pronouns "was" and "das" in contemporary German. The focus was to examine how in modern German the relative pronoun "das" is used instead of "was" in sentences in which "was" according to German grammar is the correct relative pronoun. The focus was on relative clauses for the two a

En i praktiken vanligt förekommande situation är att driften av en offentlig verksamhet överlåts genom ett offentligt upphandlingsförfarande. Det kan då tänkas att den upphandlande myndigheten önskar säkerställa att de anställda erbjuds fortsatt sysselsättning hos den nya verksamhetsutövaren. Ett skäl till detta kan vara att den upp­handlande myndigheten annars riskerar att få bära kostnader för i

Sverige av gammal tradition ett starkt skydd för tryck- och yttrandefrihet. En viktig del av dessa lagars skyddsområde utgörs av meddelarrätten. Meddelarrätten möjliggör att enskilda personer kan lämna uppgifter för publicering i de grundlagsskyddade medierna i hög utsträckning utan straffansvar eller andra sociala obehag. Med en strikt tillämpning av meddelarrätten kan polisen utlämna sekretessbeSweden has a long and strong tradition of protecting the freedom of press and freedom of expression. One important part of the Freedom of the Press Act constitutes the rules on whistle-blower protection. These rules allow people, even those working in the public service, to leak information to the press without criminal responsibility. The whistle-blower protection is very far reaching and protect

Based on fieldwork in a sensory science laboratory in Sweden, this paper brings the social aspects of conducting an analytical sensory panel together with consumers’ understandings of the everyday consumption context and existing practices. As part of an interdisciplinary project investigating seaweed as a new food in a Swedish context, this paper explores how seaweed as a new resource is made edi

Framväxten och övergången till en alltmer kunskapsbaserad ekonomi har de senaste decennierna omformat grunderna för arbete, möjligheter och politiska attityder i de flesta avancerade ekonomier. Mycket av den offentliga och akademiska debatten har i detta sammanhang betonat ökande regionala klyftor, växande ojämlikheter, ökad osäkerhet, minskad social rörlighet och i kölvattnet av detta också ett vThe transformation to the knowledge economy has reshaped the foundations of work, opportunity, and political sentiment across advanced democracies. Much of the public and academic debate has emphasized deepening regional divides, increasing inequalities, growing precarity, the erosion of upward mobility, and growing social discontent.This PhD thesis explores the geographies of low-income work in S

The significance of systemic chemotherapy (SCT) combined with hepatic arterial infusion (HAI) chemotherapy in the treatment of pancreatic ductal adenocarcinoma with liver metastases (PACLM) remains unclear. Based on previous studies, this single-center propensity score matching (PSM) study aimed to explore the efficacy of SCT with or without HAI for PACLM.

The book constitutes a basic, concise, yet rigorous first course in complex analysis, for undergraduate students who have studied multivariable calculus and linear algebra. The textbook should be particularly useful for students of joint programmes with mathematics, as well as engineering students seeking rigour. The aim of the book is to cover the bare bones of the subject with minimal prerequisi