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Denna uppsats utreder kupongskattelagens reglering av missbruksarrangemang och problematiserar dess tillräcklighet utifrån de EU- rättsliga och skatteavtalsrättsliga krav som kan ställas på regleringens utformning. I nuläget används bulvanregeln i kupongskattelagen som ett sätt att hindra kringgående av kupongskatt. Finansdepartementet har emellertid i en nyligen publicerad promemoria föreslagit aThis essay examines the Swedish withholding tax regulation considering tax avoidance arrangements. It identifies potential issues connected to its sufficiency on the basis of requirements deriving from EU law and bilateral tax conventions. At present, an anti-abuse rule is set out in the Swedish Coupon Tax Act in order to prevent withholding tax evasion. However, the Ministry of Finance suggests h

Kapitalförsäkringar är idag en schablonbeskattad sparform. Tillgångar som innehas på en kapitalförsäkring som ges ut av ett svenskt livförsäkringsbolag ägs av och beskattas hos försäkringsbolaget. Försäkringstagaren, som antingen kan vara en fysisk eller en juridisk person, debiteras löpande för tillgångarna i försäkringen genom att en schablonberäknad intäkt beskattas med avkastningsskatt. En annEndowment insurance is today a standard taxed form of savings. Assets held on an endowment insurance issued by a Swedish life insurance company are owned by and taxed by the insurance company. The policyholder, who can be either a natural or a legal person, is charged on an ongoing basis for the assets in the insurance by taxing a standard income with yield tax. Another standard-taxed form of savi

Energiskatt är en svensk punktskatt och regleras i lag om skatt på energi (LSE). Förbrukning av elektrisk kraft och bränslen är som huvudregel belagd med energiskatt. Energiskattesystemet innehåller dock en del lättnadsregler, där normalskattesatsen är differentierad om ett bolags verksamhet kan hänföras till tillverkningsprocessen i industriell verksamhet. Syftet med energiskatten har sedan dess Energy tax is a Swedish excise tax and is regulated by the law on energy taxes (1994:1776). Consumption of electric power and fuel is generally subject to energy tax, but the energy tax system contains some relief rules where the normal tax rate is differentiated, if a company's operations can be attributed to the manufacturing process in industrial operations. Since its introduction, the purp

Skiljeförfarandet är och har länge varit en populär alternativ tvistlösningsmetod. Detta gäller i synnerhet i internationella kommersiella tvister där parterna önskar ett neutralt förfarande utan koppling till endera parts nationella domstolar. Skiljeförfarandet har dock på senare tid börjat kritiseras för att ofta resultera i långdragna och kostsamma processer för parterna. Mot bakgrund av denna

Title: A framework for how logistics service providers should handle returns as a warehouse operation for pure e-commerce companies Authors: Louise Meurling and Matilda Sturesson Supervisor: Joakim Kembro, Division of Engineering Logistics at LTH Problem description: Managing the reverse logistics process in a warehouse is a central part of the activities for companies operating in e-commerce.

This thesis uses the principal-agent theory to analyse two interconnected problems within the Japan’s renewable energy sector, namely the Feed-in Tariff (FIT) policy, and the energy grid issue. Following the Fukushima accident, while the nuclear power plants remained closed, Japan’s renewable energy sector was able to experience enormous growth. The number of applicants for the FIT was greater tha

The development and expansion of artificial intelligence have significant potential to benefit humanity; however, the risks posed by AI-related tools have also become a growing concern over the past decade. From the standpoint of human rights violations AI-related bias, discriminatory practices, data protection practices and violations or potential infringements on fundamental rights are some of t

Background: Nolato MediTech AB has an experience-based knowledge of the amount of man-hours needed for its products. In order to calculate the correct cost price for the products and thus the correct price towards its customers, Nolato would like to know the exact amount of man-hours needed for each product. Since resources are expensive and the company is implementing a lean philosophy they would

The Forum Romanum constituted the religious, political, economic and administrative centre of Rome for more than a millennium. During this time it went through several changes. It transformed from a liminal zone in the periphery of the Iron Age settlements into a communal space and sacred ground; later into an arena for political struggle and civic ambition; and finally into a showcase for Imperia

Background: Implementing innovative health service models in existing service systems is complicated and context dependent. Flexible assertive community treatment (FACT) is a multidisciplinary service model aimed at providing integrated care for people with severe mental illness. The model was developed in the Netherlands and is now used in several countries, such as Norway. The Norwegian service

The demand for easily available geographic information is increasing in society. Moreover, knowledge of spatial data infrastructures (SDIs) has increased in many European governmental agencies, in large part because of the implementation of the INSPIRE directive. Many countries, thus, recognise the need to provide more detailed geographic information as network services at the national level. One

Industrial robots typically require very structured and predictable working environments, and explicit programming, in order to perform well. Therefore, expensive and time-consuming engineering work is a major obstruction when mediating tasks to robots. This thesis presents methods that decrease the amount of engineering work required for robot programming, and increase the ability of robots to ha

Nondisplaced or minimally displaced femoral neck fractures are commonly treated with internal fixation, because of its less invasive and less time-consuming nature, as well its retention of the biological properties of the hip. Internal fixation with screws or pins is the current clinical routine in Sweden. However, the authors of some recent studies in elderly patients have suggested that the use