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Under 2013 presenterade OECD i samarbete med G20 15 åtgärdspunkter mot skattebaserodering och vinstförflyttning genom internationella bolagsstrukturer. Arbetet hos OECD fick namnet BEPS. Rekommendation 6 och rekommendation 7 i åtgärd 2 rör hybrida missmatchningar och dubbla avdrag. I ljuset av BEPS presenterades rådets direktiv (EU) 2016/1164 av den 12 juli 2016 om fastställande av regler mot skatDuring 2013 OECD, in collaboration with G20, presented 15 actions against base erosion and profit shifting (“BEPS”) through international structures. Recommendation 6 and 7 in action 2 refers to hybrid mismatches and double deductions. In the light of BEPS, the European Union presented Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly

Då en exploatör vill bygga på egen mark tecknas ofta ett exploateringsavtal i samband med genomförandet av en detaljplan. Sådana avtal har tecknats under en längre tid men sedan första januari 2015 finns termen definierad i PBL. I förarbetena till lagstiftningen diskuteras problem såsom bristande transparens och ett ojämnt avtalsförhållande mellan parterna. I vårt arbete har vi undersökt huruvida When a private land-owner intends to develop his property a land development agreement is signed between the municipality and the land-owner. Such agreements have been the custom for many years, but since January 1, 2015 new rules regarding land development agreements have been introduced in the Swedish Planning and Building Act. In the investigation for the new law, problems concerning the lack o

Kommuner har stora kostnader för sitt planarbete, vilka idag täcks på olika sätt. Lagstiftningen ger kommuner rätt att ta ut planavgift från de fastighetsägare vars fastigheter får nytta av planarbetet genom att bygglov ges i enlighet med planen. Planavgift kan tas ut i förskott, vilket har gett en kommunal praxis där så kallade plankostnadsavtal tecknas med den som ansöker om planläggning. ExamMunicipalities have large costs for their work with detailed development plans and area regulations. These planning costs are funded in different ways. Legislation permits municipalities to charge property owners for the planning costs of a certain plan, if the properties benefit from the plan by receiving building permits. Municipalities can charge a fee of planning when the building permits are

This research is a critical analysis of a delay regime for multimodal transport, or door-to-door transport. At this day, there are no mandatory rules governing multimodal transport, but a process of creating a set of rules are pending both within UNCITRAL as well as the European Union. Due to the increased use of containers in shipping, multimodal transport has become more common. For this purpose

Med SOU 2017:98 Tidiga förhör – nya bevisregler i brottmål föreslås en utökad möjlighet att använda dokumenterade förhör från förundersökningen som bevis i domstol. I uppsatsen berör jag den del av förslaget som innebär att utsagor som parter och vittnen lämnar i bevissyfte i större utsträckning ska dokumenteras med ljud och bild under förundersökningen och sedan presenteras i domstol. Detta innebWith SOU 2017:98 Early interrogations - new evidence rules in criminal cases an extended opportunity is given, to use documented interrogations from the preliminary investigation as evidence in court. In this essay I investigate the part of the bill concerning that statements left by parties, and witnesses for evidence purposes, should be documented using audio and video during preliminary investi

Upphovsrättsliga överlåtelser inom musikbranschen sker dagligen och kan ske helt eller som en delvis upplåtelse. Upphovsmän och utövande konstnärer överlåter sin ekonomiska rättighet till bland annat musikförlag och skivbolag för att erhålla ersättning och stöd när denne ska släppa sin musik. Upphovsrättslagen är den dominerande lagstiftningen på området och är huvudsakligen dispositiv och såledesCopyright transfers in the music industry take place daily and can take place both in full or as a partial lease. Authors and performers transfer their financial rights to, among others, music publishers and record companies in order to receive compensation and support when they are to release their music. The Copyright Act is the dominant legislation in the area which is mainly dispositive and th

Skillnaderna mellan småföretag och större företags ekonomiska och organisatoriska förutsättningarna är både stora och förhållandevis tydliga. Dessa skillnader medför att småföretag är mer känsliga för brister i rättssäkerheten än större företag. Efter en undersökning av vilka hjälpmedel som finns till hands för småföretag att förstå skattelagstiftningen, så att de kan ta korrekta beslut, kan det kThe differences between small and large companies, both economically and organizationally, are large and relatively clear. These differences make smaller companies more susceptible to flaws in the rule of law. After investigation into what aid small companies can get to better understand and comply with the relevant tax laws, it can be concluded that more aid is needed. This is because as it now s

This master thesis analyzes the accounting and auditing reforms in the Post-Soviet world. It is the very interesting issue, because comparing with the rest of Europe and Asia the former soviet countries have extra challenges in this process. They are not only trying to adopt international accounting and auditing standards, but also move away from command economy which is not an easy task. The regu

A granny job with soft issues, feelings and stuff - A qualitative study of men in a female-dominated profession The purpose of this study was to examine how professional social workers and students in social work education relates to and understands the idea that social work is considered feminine. Another aspect considered in this study is how the widespread predominance of women in social work

Medarbetarupplevelse (employee satisfaction or employee experience) is an organizational phenomenon that has become an ascending work-process within the HR-profession. Through five interviews with various HR-practitioners, we managed to answer this essay’s three framing questions: 1) How can medarbetarupplevelse be defined? 2) Which essential and mutual factors can we identify in the interviews?

Precision Agriculture aims to maximize crop production and the efficiency of land use to meet the increased demand for food while minimizing environmental impact and economic cost of food production. Crop type maps are needed for Precision Agriculture applications and remote sensing techniques are an efficient way to produce this information. However, at present, there is no single sensor that can

The small protein α-synuclein is strongly associated with Parkinson’s disease. This protein is found in inclusion bodies, named lewy bodies inside neurons of people suffering from the disease. α-synuclein is very abundant in the human brain, and its normal function is still elusive and unclear. The factors that trigger the accumulation and fibrillation of this protein into pathogenic inclusion bod

This thesis aims to test the idea that the more connected you are to the people around you, the more likely you are to act collectively or in the best interest of the collective. I tested this using Music and Arts festivals, a context in which people feel connected faster and more intuitively than in everyday life. Collective identity theory served as a basis and data was collected through qualita

Visibility in smoke has since the 1970s gained some attention, mostly after Tadahisa Jin ran the experiments which helped him develop todays widely used visibility equation. By showing that visibility can be assumed to be inversely proportional to the extinction coefficient by a visibility constant (equal to 8 for light emitting sign and 3 for light reflecting), Jin opened up new doors for researc

Latin America is predicted to experience losses of almost 90% of land suitable for coffee production due to climate change by 2050. Simultaneously, worldwide coffee demand is increasing steadily and is expected to grow continuously due to new emerging niche markets. This highlights the urgency of and the need for innovations for climate adaptation in coffee production. This thesis examines the rol