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Den 1 januari 2019 träder nya skatteregler för företagssektorn i kraft. Med anledning av införandet av en generell ränteavdragsbegränsning som är baserad på ett resultatmått EBITDA samt regler mot vissa hybrida missmatchningar har dagens riktade ränteregler snävats in. Syftet med förevarande framställning är att utreda hur de nya riktade räntereglerna ska tolkas samt om de är förenliga med EU-rättSweden has enacted major changes to its corporate income tax rules. The changes will apply from 1 January 2019. The changes include a general interest deduction limitation rule (based on EBITDA) combined with a reduction in corporate tax rate and limitation rules on hybrid mismatches. Despite these changes it was considered necessary that the current interest deduction limitation rules be reviewed

The area of direct taxation is, as a consequence of the limited harmonisation within the EU, an area surrounded by several interests that have appeared to be hard to unite. On one hand the EU Member States have the competence in the area of direct taxation to legislate in conformity with their own political considerations. On the other hand the EU law demands conformity with the freedoms regulated

Den här kandidatuppsatsen är en kvalitativ studie som undersöker fotboll som arena för integration. Den utgår från teorier om socialt kapital, norm och språk för att kunna analysera och skapa förståelse kring empirin som är hämtad genom fyra intervjuer. Resultatet visar att fotboll har en styrka i att den innehåller ett språk som talas av alla världen över. Men för att fotboll även ska fungera soThis essay is a qualitative study examining football as an arena for integration and the method I’ve used is semi-structured interviews to collect my empirical information. The participants in this study are four different leaders from four different sports associations, which all are different in size and are from different places in Sweden. What they have in common is that they all have experien

This thesis started with a desire to delve into the impact that natural disasters have on small communities in an Australian context, how climate change exacerbates their effect, and the role that design can play in mitigating the impact on people and the natural environment. Initial research into bushfires, drought, floods, and heat landed this project in Western Sydney, in an area not far from w

For the early Jesus movement Jesus' messianic identity was of great importance. This description of Jesus as the Messiah is something that permeates the whole Gospel of Matthew. In Mt 8-9, Matthew has a massive depiction of Jesus' immense power through the stories of nine miracles. It is the portrayal of this miracle-working Messiah I examine in this essay. It is generally accepted that a

The purpose of my study was to examine care staff and unit heads perceptions and experiences in cultural meetings, both within the staff groups and within the recipients of care in the home service. I wanted to investigate what these cultural meetings means in the work with the elderly, how it is noticed and affects their work. The study is based on a qualitative research method with interviews of

Förtäckta förmåner har länge varit fall för diskussion vad gäller deras hantering, särskilt inom skatterätten. I fåmansaktiebolag är företeelsen vanligt förekommande och därför inriktar sig uppsatsen på regler just vid den bolagsformen. Först och främst redogör jag för de associationsrättsliga regler som behandlar förmåner. I ABL definieras förtäckta förmåner som en ”annan affärshändelse”. UttrycCovert benefits have long been discussed in terms of their management, particularly in tax law. In closely held companies, the occurrence is common, and the essay therefore focuses on rules concerning those kinds of companies. The Companies Act defines covert benefits as "another business event." The term is intended to be compared with the three usual transactions in limited liability

Offending images are representations that hurt people’s feelings deeply. My thesis deals with the way in which people read and interpret these offending images. It becomes important to understand what makes some viewers vulnerable to a certain image thereby provoking strong reactions against it. The aim is to put myself at the receiving end, in the place of those who are offended and look at the i

The role of the artist is influenced by the development of society and is understood in its context hereby. My interest is to study tendencies as they reveal themselves in various ways, in the expressions by different actors in the art education, art community and art fields. My material is articles in media, in magazines, newspapers and also interviews concerning the ideas of the artist role. The

“I’m different all the time” – A qualitative study of young people’s roles and collective identity formation in different parts of Gothenburg The purpose of this study was to compare young people’s view of their neighborhoods, and what significance the residential area has for their collective identity formation. Young people living in a residential area with a low proportion of native Swedes, lo

An important question for the psychology of religion is if religion can be interpreted as a constructive or a destructive force. When people endure a crisis caused by the death of a beloved relative, this subject is more pressing than ever. In today’s society, the religious death rite is the normalized way for the mourner to bid her last farewell , regardless if she’s religious or not. This is one

This essay investigates the effects of a same-sex teacher assignment on female and male 8th grade students in Australia and New Zealand using data from the Trends in Mathematics and Science Study (TIMSS). I employ the first difference (FD) method introduced by Dee (2007) to analyze the impacts on students' math and science academic achievements, as well as their attitudes toward these subjects

Syftet med uppsatsen var att få kunskap om hur livssituationen ser ut för de funktionshindrade ungdomar som inte genomgått sin gymnasieutbildning på riksgymnasiet. Mitt intresse riktade sig mot ungdomarnas egen syn på sin situation. Syftet var att utifrån deras berättelser om sig själva och sina upplevelser beskriva hur deras gymnasieutbildning blev och hur den fört dem till den situation de befin

Insurance terms always go with the insurance contract that you sign. In theseterms the assurers rights and obligations towards the insurer are stipulated. It is often difficult to interpret these insurance terms. Sometimes it is hard to decide whether an incident is considered an insurance event or not. These problems often cause disputes between the assurer and the insurer. This essay is a study

Maternal food consumption during late pregnancy and offspring risk of islet autoimmunity and type 1 diabetes ARTICLE Maternal food consumption during late pregnancy and offspring risk of islet autoimmunity and type 1 diabetes Randi K. Johnson1 & Roy Tamura2 & Nicole Frank3 & Ulla Uusitalo2 & Jimin Yang2 & Sari Niinistö4 & Carin Andrén Aronsson5 & Anette-G. Ziegler6 & William Hagopian7 & Marian Rew

https://www.teddy.lu.se/sites/teddy.lu.se/files/2022-01/129%2009242021_679_129_MP107_Johnson_Diabetologia_2021.pdf - 2026-06-20

Microsoft Word - Bios.doc Narrative Connection and Disconnection in Post Soviet Latvia Vieda Skultans Department of Sociology, University of Bristol My paper addresses the theme of this conference, namely, the importance of aesthetic design and literary form for memory and self-understanding. However, it challenges the idea that changes in the telling of life histories depend solely upon the devel

https://konferens.ht.lu.se/fileadmin/_migrated/content_uploads/Skultans_abstract.pdf - 2026-06-08

Participant teaches course on gender and Islamic Community development - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and A

https://rwi.lu.se/2015/03/30/participant-teaches-course-on-gender-and-islamic-community-development/ - 2026-06-18

Tornike Bubashvili SAYP Alumni - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme

https://rwi.lu.se/news/tornike-bubashvili-sayp-alumni/ - 2026-06-18

Psychological counsellors | Student website LTH Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any personally

https://www.student.lth.se/english/contact/psychological-counsellors/ - 2026-06-18

Graduation and Career | Student website LTH Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any personally iden

https://www.student.lth.se/english/masters-students/graduation-and-career/ - 2026-06-18