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I de flesta av EU:s medlemsstater kan bolag inom samma koncern resultatutjämna mellan sig. Förutsatt att bolagen har hemvist i samma medlemsstat kan ett bolag som går med vinst utjämna denna mot ett annat koncernbolags förluster. På så vis blir koncernen beskattad för sitt nettoresultat och skattebelastningen blir varken högre eller lägre än om verksamheten hade bedrivits inom ett enda bolag istälMost EU Member States have tax systems allowing domestic groups of companies to offset their losses both horizontally and vertically within the group. Since the groups will be taxed on their net result, the overall tax burden is neither higher nor lower than if carried out within a single company. If, however, the group chooses to establish a company in another Member State, it looses the right t

ABSTRACT Author: Nicklas Bogren Title: Professionals view on cannabis use Supervisor: Eva-Malin Antoniusson During my practice in 2008 I heard a discussion about all the risks and all the consequences of cannabis use from both old and young employees. They did all have the same education as me, and referred to the gateway theory. I thought this was strange, because I have read both research and li

Om Palmemordet.

This paper aims to present a recently started project about the heritage of subaltern people in Sweden. In the paper we focus on the parts of the project that concerns the rural history of the 18th and 19th centuries, especially crofters. The background to the project is the introduction of major changes in the Swedish Historic Environments Act in 2014. A radical novelty is that remains of human aThis paper aims to present a recently started project about the heritage of subaltern people in Sweden. In the paper we focus on the parts of the project that concerns the rural history of the 18th and 19th centuries, especially crofters. The background to the project is the introduction of major changes in the Swedish Historic Environments Act in 2014. A radical novelty is that remains of human a

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Rapporten utgör en undersökning av hur konsumtion påverkar hyresnivån för butikslokaler inom en marknadsplats. Det finns flera olika faktorer som påverkar hyresnivån för butikslokaler, men avgränsning har gjorts till att undersöka omsättning då den utgör en avgörande parameter. För fastighetsägare är det av största vikt att veta hur butiken går försäljningsmässigt för att kunna sätta en marknadsenThe report represents a survey of how consumption affects the level of rents for retail space in a marketplace. The demarcation has been done to examine the revenue when it is a crucial parameter. For property owners, it is vital to know how the shop runs in sales terms in order to set a rent. The report includes an analysis of two municipalities, Lund and Helsingborg, where a survey of two market

This study aims to examine how Swedish politicians employ rhetorical strategies during shifts in opinion. The study seeks to generate knowledge about how Swedish politicians strategically adapt their political messages to legitimize these shifts among the broader public. The study is grounded in a social constructionist perspective and focuses on a press conference where the Social democrats annou