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  • 201.
    El-Azzeh, Chadi
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förklaringsmisstag: - i ett elektroniskt sammanhang2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules’ adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.

    Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance. How to determine a computer's will, trust or bad faith is possibly a trick question, the correct question may be, if intention, trust or bad faith can be attributed to a computer.

    The IT-investigation, SOU 1996:40, dismiss using the rule on error-in-content in association with automatically generated declaration of intention. The legal debate is relatively thin on this area and the vast majority of doctrine is out-of-date.

    The thesis’s conclusion can be summarized in that the subjective elements should be considered fulfilled with most electronically closed agreements but a legal reform in this area is to recommend in a mainly clarifying aim. A provision free from subjective elements – in unity with the stated international legislations’ line – is to advocate. Finally, the need of an alternative imposition of penalty has – in association with a content-error-mistake – been noticed, in the form of damage so as to put the other party in the same position in which it would have been if it had not concluded the contract.

  • 202.
    Elfström, Sandra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Generationsskifte i familjeägda aktiebolag: Särskilt arv och testamente2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    For natural reasons, an alternation of generation and owners happen several times during the lifetime of a company. The realization of such distribution is a large and demanding procedure. One has to do careful and advance planning. A change of generations involves large sums of money and in most cases invaluable knowledge that the next generation can administer. In order to facilitate the alternation, the younger generation should at an early stage familiarize themselves with the business.

    The main focus in this thesis is non-planned successions and especially the right of inheritance for the surviving wife regarding inheritance of shares in family businesses. The purpose is to show both the advantages and the disadvantages when using this method in a change of generations, and to show the weaknesses in the existing legislation.

    A planned succession during the lifetime of the company owner is recommendable and there are a few different methods one can apply, such as gift and exchanges of shares, internal transfer of shares, sale of shares for a price below market value and a will. All of them have their advantages and disadvantages. However, it is not a matter of course that someone in the younger generation is willing to take over the family business during the lifetime of the company owner. An alternative in that situation is to sell the company to an external buyer, something that should be planned as carefully as a succession of generation within the family. Nevertheless, for different reasons a change of generation may not happen while the company owner is alive and in those cases the law system regarding legal inheritance will occur.

    A non planned succession puts the whole business in an insecure situation full of risks. Suppliers, creditors and employees are all affected by the situation. By drawing up a will, the company owner can control and decide who will inherit shares from the family business. Other properties, such as a summer house or profit from the business, can also be brought up in the will. By doing that a fair economic devision can be done. In other words, the use of a will can remedy the consequences of inheritance.

    The law system regarding legal inheritance says that the surviving wife inherits, both martial property and private property, before joint children. It is of no importance that the children are more suitable to take over the business. When no alternations of generations have taken place during the lifetime of the company owner, the rules of legal inheritance will occur, irrespective of the circumstances in each case. However, children to the deceased outside the marriage can cause internal conflicts when it comes to the power over the company.

  • 203.
    Elftorp, Kristian
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Abuse of a dominant position: The legal position of tying practices within European Competition Law2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis intends to analyze and clarify the legal position regarding abuse of a dominant position and particularly tying practices. The practice is central within European competition law and has been highly discussed in literature recently. In Article 102 TFEU it is explicitly stated that supplementary obligations which have no connection with the subject of such contracts, shall be considered as a way of abusing a position of strength. Although the method is often reasonable and very common within many business areas, it might be pursued as a tactic of excluding competition. The General Court’s decision in Microsoft led to some confusion as regards to the European approach towards tying practices. Prior to that judgment, the EU Courts appeared quite negative to the practice and seemed determined that the practice was in fact anticompetitive. For an example, in Hilti the Court found it sufficient that the company had deprived its costumers of a choice. The effects on competition were not analyzed in great detail and in most cases the EU Courts fined the undertaking involved in such business methods. However, in Microsoft the General Court took a new approach and focused on the actual effects that followed from the practice. Many argues that European competition law has moved from a per se approach to a rule of reason approach. In my opinion however, it seems relatively unclear whether or not this new approach shall apply to all versions of tying or if it was applied due to the certain circumstances involved in Microsoft. The tying practice involved a form of technical tying, i.e. an integration of two distinctive products. Cases prior to Microsoft mostly concerned a form of contractual tying and were treated very differently by the EU Courts. My opinion on the matter is therefore that it is not possible to declare a clear legal position regarding the practice of tying. There is a need for new judgments and official guidelines since the current situation deprives companies of legal security as concerns the practice of tying within European competition law.

  • 204.
    Elftorp, Kristian
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Bad faith trade mark applications in China: a threat to foreign investment?2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In a report provided by the European Chamber of Commerce in China, the problem with bad faith trade mark applications was highlighted. The report concluded that the current application of the law, combined with the procedural background constitutes an incentive rather than a deterrent for bad faith trade mark applications in China. The issue originates in Chinese defrauders conducting research among foreign companies with the intent of un- lawfully registering their trade marks in China. Since China apply a ‘first-to-file’ system, un- registered trade marks enjoy very little protection. Companies, and foreign companies in particular, are therefor often forced to rebuy their trade marks from the bad faith filers. The Chinese government are, however, not blind to this issue and recently, a draft amend- ment to the Trademark Law was released, partly aimed at obstructing bad faith filing. In remains, however, to be seen whether the amendment will have any great impact on the is- sue of bad faith trade mark applications.

    The purpose of this thesis is to ascertain the core to the problem with bad faith trade mark applications and to establish whether the new amendment provides a solution to this issue. The thesis uses a comparative method by studying the EU approach to bad faith trade mark applications and to put it in relation to the system used in China.

    The analyse demonstrates that the core to the problem with bad faith trade mark applica- tions in China fall into several aspects significant to the Chinese trade mark system, primar- ily through the construction of the trade mark application process and the ineffective appa- ratus operating the Chinese judicial system. Although the new amendment is a great leap in Chinese trade mark development, it does not sufficiently address the issue with bad faith trade mark applications.

  • 205.
    Elmlid, Eric
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The remuneration for intra group services: A study of issues that have caused disagreements between taxpayers and tax authorities2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. There are several factors that could cause issues for services rendered from a GSC.

    GSCs render services to the members of a MNE. These types of services are often managerial, supervisory, marketing, or other kinds of services, which are preformed more efficiently if centralized in the MNE rather than if each member of the MNE would perform the services themselves. The research has shown three specific issues that have caused problems for MNEs: When is a service chargeable? Is the applied method for charging appropriate? And, how should the remuneration be determined? The concerned countries have different rules and regulations towards dealing with these issues, which have caused problems for MNE operating in these countries.

    There is no other category of transaction that has caused as much disagreement between taxpayers and tax authorities as intra group services. Countries seem to have different approaches towards when services are chargeable, which in situations create disputes between taxpayers and the countries’ tax authorities.

    The appropriate method for charging is dependent of the concerned countries. Three of the countries have a negative attitude towards indirect charging, while one has no preference. Consequently, this has caused problems for MNE to price services.

    Three of the countries apply the OECD’s recommendations, when determine the appropriate pricing method. OECD has a hierarchy of the methods, whereas USA applies the best method rule, which means that they have no preference over a certain pricing method. The most common methods for pricing services are the cost plus method and the transactional net margin method. However, there are situations where some of the countries do not approve a profit element in the charge. In these situations, the OECD‘s recommendations do not provide a clear and straight answer, whereas the US Regulations have very strict and clear regulations when a service should be charged without a profit element.

    There could be many factors to why countries have different interpretations: ambiguous recommendations from the OECD; subjective opinions from governments, tax authorities and courts; protectionism; language barriers; accounting standards; the differences in the legal value of the OECD recommendations; and probably other factors which has not been considered. Inferentially, the OECD should be more open to a “US approach”, by giving more clear, precise and direct recommendations. A “US approach” gives more predictability to practitioners. Direct, clear and precise recommendations will give less room for interpretation, thus, less confusion in practice. Even if this has to be accepted by countries it should lead to less confusion and hopefully decrease double taxation for MNEs.

  • 206.
    Elyo, Simeli
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Avskaffande av revisionsplikten: En komparativ studie2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies’ administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies. In 2006 Denmark adopted a law which states that small companies are exempted from the statutory audit. Britain has progressively, in line with the Fourth Corporation Directive´s threshold limit value, abolished the statutory audit for small companies. The ability for small companies in Sweden to be exempted from the statutory audit will probably come into force 1st of November 2010.  The purpose of this study is to compare the simplified auditing regulations in Swedish law with Danish law and British law. The aim is further to explore the possible cost savings that may arise in association with the abolition of the statutory audit in Sweden and subsequently estimate what the savings would amount to if the Danish and British threshold limited value was applied instead of the values suggested by the Swedish government. The thesis is performed with help of a comparative part followed by an analyzing part.  The auditing regulations are very equal in the three mentioned states. The British threshold limit value is the highest followed by the Danish and Swedish. The savings would have amount to almost the double if the British threshold limit value was applied instead of the one suggested by the Swedish government. Also when applying the Danish threshold limit value the savings would have amount to more. Thus it has been found that the higher threshold limit value that applies, the more companies will be subject to the statutory audit exemption and hence the greater the savings will amount to.

  • 207.
    Elyo, Simeli
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    SPE-förordningens eventuella konkurrenskraft i Sverige: En jämförelse med de svenska reglerna för små privata aktiebolag2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Kommissionen presenterade år 2008 ett förslag om en ny europeisk associationsform ett s.k. SPE-bolag (Societas Privata Europaea), ett privat europabolag särskilt anpassat för små och medelstora företag. Syftet med förordningen är bl.a. att göra det enklare och mer flexibelt för små och medelstora företag att utöva sin verksamhet och etablera sig på den inre marknaden och därav stärka deras konkurrenskraft. I takt med utvecklingen av bolagsrätten på den överstatliga nivån är bolagsrätten i Sverige också föremål för utveckling och förändring. En utredning, SOU 2009:34, tillsattes för att överväga ändringar i bl.a. aktiebolagslagen vilka skulle medföra förenklingar för de privata aktiebolagen och däribland göra det enkelt att etablera och driva privata aktiebolag i Sverige.

    Syftet med förevarande uppsats är att utreda huruvida SPE-förordningen förväntas få genomslagskraft på privata aktiebolag i Sverige. Vidare är syftet bl.a. att utreda om SPE-förordningens eventuella konkurrenskraft påverkas av regelförenklingarna i den svenska bolagsrätten? Fyra verktyg för utvärdering ligger till grund för uppsatsens syfte vilka är flexibilitet, enkelhet, effektivitet (bl.a. i ekonomisk betydelse) och modernitet. Verktygens innebörd klarläggs och analyseras i början av framställningen. För att ett regelverk ska vara konkurrenskraftigt och således få framgång krävs att nämnda fyra verktyg är uppfyllda.

    Förslaget om en SPE-förordning är, med grund i verktygen för utvärdering, ett betydligt bättre regelverk för privata aktiebolag än vad det svenska regelverket är, trots att den har vissa brister. SPE-bolaget kommer således vara mer konkurrenskraftigt än ABL, även efter att utredningens regelförenklingsförslag träder i kraft. Detta eftersom regelförenklingsförslaget anses vara ett ”klent” försök till att stärka de privata aktiebolagens konkurrenskraft.

  • 208.
    Emmoth, Andreas
    Jönköping University, Jönköping International Business School.
    Särskilt kvalificerad beslutsfattare: Förfarandeanalys ur rättssäkerhets- och effektivitetssynpunkt2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 209.
    Englund, Anna
    Jönköping University, Jönköping International Business School.
    The Legal Value of Changes in the OECD Commentary2005Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    In 1993, the Committee on Fiscal Affairs (CFA) formed a Working Group to study the application of the OECD Model Tax Convention (OECD MTC) to partnerships, trusts, and other non-corporate entities. In Issues in International Taxation no 6 – The Application of the OECD Model Tax Convention to Partnerships (OECD Report), different cases involving the issues relating to the taxation of partnerships are discussed. In dealing with these cases the CFA tried to develop general principles. There are several issues involved when discussing the taxation of partnerships. Depending on the circumstances in the actual case different tax issues arise.

    The OECD Report resulted almost exclusively in making changes in the commentary to the OECD MTC (OECD Commentary) and not in the OECD MTC itself. The only change made in the OECD MTC itself is found in article 23 OECD MTC. The changes made in the OECD Commentary are of two different categories: a) changes that are a direct consequence of the changes in the articles themselves in the OECD MTC, and b) changes that are neither clarifications nor amendments to unchanged articles in the OECD MTC. It is important to make this difference in classification since different consequences are at hand for the OECD Member States (OECD MS).

    Bilateral tax treaties are part of public international law and therefore, their interpretation is governed by the Vienna Convention of the Law of the Treaties (VCLT). Articles 31-33 VCLT are relevant for treaty interpretation. Since the CFA adopted the above-mentioned method, it is important to analyse if the OECD Commentary and changes made to it can be used as a legal means of interpretation according to the VCLT. It must be determined what legal value the OECD Commentary and the implemented changes have upon the parties to the bilateral treaties in force.

    The determination of the legal value of the OECD Commentary is an important issue and well discussed in the literature. Since the legal status of the OECD Commentary is debated, it is even more important to discuss the consequences of changes made in the OECD Commentary. The OECD Report has been chosen since this is a good example of resolving tax issues by making changes in the OECD Commentary rather than amending the OECD MTC itself.

  • 210.
    Ericsson, Anders
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Arbetstagare och arbetsgivare i familjerelation: Undantaget i 1§ p.2 LAS2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 211.
    Eriksson, Emma
    Jönköping University, Jönköping International Business School.
    Intangible Property: Defining Intangible Property for Transfer Pricing Purposes and Exploring the Concept of Economic Ownership2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In this thesis the definition of intangible property contained in the Transfer Pricing Guidelines is analysed with the aim of exploring whether it is satisfactory or not. Furthermore, the need to have a definition of intangible property for transfer pricing purposes at all is explored. To properly allocate income and expenditure relating to intangible property one needs to first establish who is the owner of the property. In the light of this the economic ownership is explored as well. Two countries, the United States and the United Kingdom, are chosen for a comparative analysis to see how their national legislation is designed and what advantages or disadvantages they might have.

    The Organisation for Economic Co-operation and Development has defined intangible property by giving examples of assets that shall be considered as intangible. As regards the ownership issue the guidance is scarce and questions such as what constitutes economic ownership and who will have a right in the future return of an intangible asset still remain. The United States and the United Kingdom, both members of the Organisation for Economic Co-operation and Development, have defined intangible property and handled the issue of ownership in two different ways. Ways that do not always coincide with the Transfer Pricing Guidelines.

    The conclusions of this thesis are mainly that the current definition of intangible property contained in the Transfer Pricing Guidelines is not satisfactory and that it needs to been changed. The author recommends that more focus is put on the third party's willingness to pay for the property in question. Although the definition is found to be unsatisfactory the author's conclusion is that a uniform definition of intangible property is necessary to achieve harmonisation and certainty. Furthermore the concept of economic ownership needs to be clarified.

  • 212.
    Eriksson, Helena
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Securing Export Payment: Particularly with Focus on China2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    This thesis deals with export payment. Different payment methods that can be used in order to receive and secure payment when conducting international trade are analysed, and relevant risks and problems are examined. Particular focus is given to export trade with China.

    International trade offers great possibilities for companies, but also risks. There are several risks that should be taken into consideration, for instance the political risk, the exchange risk and the commercial risk. The commercial risk is the seller’s risk of non-payment or late payment and the buyer’s risk of non-delivery or faulty delivery

    Over the last decades the Chinese market has gone through considerable changes and today it is one of the world’s most important markets. The commercial risk is sometimes feared when doing business in China. This is because statements have been made claiming that Chinese buyers are somewhat untrustworthy payers.

    Payment is an essential part of all trade transactions. There are a number of payment methods that can be used in order to receive and secure international payment. Which payment method that should be used depends on the circumstances of the transaction. The documentary credit is a frequently used payment method in interna-tional trade. It offers the exporter security of payment because at least one bank adds its promises to pay.

  • 213.
    Eriksson, Magnus
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Det mest effektiva sättet att lyfta kapital ur fåmansaktiebolag: Med fokus på 3:12 reglerna2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 214.
    Eriksson, Magnus
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Richter, Fredrik
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Thin Capitalisation: A comparison of the application of article 9.1of the OECD model tax convention and the Swedish adjustment rule to thin capitalisation2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    This thesis answers the question “How does the application of the Swedish adjustment rule correspond to the OECD point of view regarding intragroup loans to thinly capitalised companies?” The question is answered by using the traditional legal method and by examining the way the adjustment rule is applied by the Supreme Administrative Court, the Swedish approach when using the arm’s length principle in Swedish law is then compared to the approach recommended by the OECD.

    From a tax point of view intragroup prices on commodities and services are of vital importance for multinational enterprises, since these prices in the end affects the total corporate taxation. Also the way of financing a company can have tax implications since it could be an advantage for an MNE to arrange financing of companies within the group through loans rather than contribution of equity capital. A company with a disproportionate debt to equity ratio is considered thinly capitalised and since interest payments are considered deductible expenses, which dividends are not, it provides a way to transfer untaxed profits within a group. This may be an incentive for MNEs to intentionally thinly capitalise companies by providing them with capital through loans instead of equity contributions.

    The Swedish provision regulating transfer pricing between associated enterprises is the adjustment rule which expresses the arm’s length principle. The purpose of the rule is to adjust erroneous pricing between associated enterprises and it has four requisites that have to be fulfilled in order to be applicable. In the thesis it is concluded that nothing in the preambles to the adjustment rule points at the provision being applicable to thin capitalisation, on the contrary they indicate that it should have a narrow application. Through case law it has been established that the adjustment rule is not applicable to thin capitalisation situations in the sense that it can not be used to reclassify a loan into equity contribution. The provision is, in such a situation, only applicable to adjust interest rates that deviate from rates on the open market. The arm’s length principle expressed in article 9.1 of the OECD Model Tax Convention however seems to have a broader application than the adjustment rule. It is stated in the commentary to the article that it may be applied to prima facie loans, i.e. it can reclassify a loan into equity contribution if the surrounding circumstances points at it being the true nature of the transaction.

    The conclusions drawn when comparing the reasoning of the Supreme Administrative Court with the OECD regarding the application of the arm’s length principle, is that the way the OECD reason regarding the true nature of a transaction is based on the same idea as the reasoning of the Swedish court. The Swedish Supreme Court however uses this type of reasoning when applying the substance over form principle and not when applying the adjustment rule. In other words, the difference is that the adjustment rule is not acknowledged the same scope of application as article 9.1.

    Regarding the need to legislate against thin capitalisation in Sweden it is the authors’ opinion that since no examination of the problem has been performed, it is necessary to examine whether thin capitalisation in reality constitutes a problem for the Swedish revenue. Not until it is established if a problem exists should there be a discussion regarding the construction of such a provision.

  • 215.
    Eriksson, Matilda
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Anställdas förvärv av värdepapper: Beskattningstidpunkten när förvärvet är förenat med förfoganderättsinskränkningar2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.

    When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.

    After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered. The area will be a subject to further revisions because of the technological development and internationalization of the area.

  • 216.
    Eriksson, Matilda
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ränta på lån från moderbolag till dotterbolag: Ett naturligt steg i rättsutvecklingen2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    På grund av de gångna årens finansiella utveckling har företag valt att allt mer vända sig till koncernintern finansiering. På grund av transaktionernas komplexa karaktär och avsaknaden av tydliga riktlinjer har finansiella transaktioner kommit att bli ett omtvistat internprissättningsområde. Koncerninterna lån mellan bolag i intressegemenskap är ett internprissättningsområde där det i dagsläget råder stor skillnad i uppfattningen om huruvida implicit support ska tas i beaktande vid fastställandet av räntenivån på koncerninterna lån. Detta är en avgörande fråga då implicit support påverkar ett bolags kreditvärdering och därmed räntenivån.

    Den svenska rättsutvecklingen kom att bli omdiskuterad i samband med att Diligentiamålet avkunnades. I Diligentiamålet behandlade HFD frågan om en ränta som ett svenskt dotterbolag betalat på ett lån från sitt svenska moderbolag var avdragsgillt fullt ut. Av Diligentiamålet följer att ett lån från ett moderbolag till ett dotterbolag har väsentliga särdrag som påverkar kreditrisken och därmed räntan vilket saknas när parterna är oberoende. Den allmänna tesen i Diligentiamålet är visserligen korrekt men det innebär dock inte att det generellt kan sägas att alla koncerninterna lån alltid har en lägre räntesats än externa lån. SKV har dock i rättsutvecklingen efter Diligentiamålets avkunnande fått gehör för detta. Även om SKV hittills haft framgång i förvaltningsrätten finns det dock anledning till viss osäkerhet om hur bedömningen kommer att bli i högre instans.

  • 217.
    Eriksson, Ulrika
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    En utredning av arbetsgivarbegreppet vid tillämpningen av expertskattereglerna i 11 kap IL: Utifrån den grundläggande principen om fri rörlighet av kapital inom EU2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    För att locka till sig kvalificerad utländsk arbetskraft inför allt fler länder inom EU en mer förmånligare beskattning för denna typ av arbetstagare. Sverige införde en sådan beskattning år 2001 vilket innebär att experter, forskare eller nyckelpersoner som kommer till Sverige för att arbeta under en period kortare än 5 år endast beskattas på 75 procent av sin lön och annan ersättning. För att kunna erhålla denna förmånligare beskattning ska arbetsgivaren vara ett svenskt bolag eller ett utländskt bolag med fast driftställe i Sverige och arbetsgivaren definieras som den som betalar ut ersättningen till arbetstagaren. Utformning har lett till att utbetalningar från ett utländskt bolag beskattas högre än en objektivt jämförbar utbetalning som kommer från ett svenskt bolag. En sådan situation är ej tillåten enligt de grundläggande principerna om fri rörlighet inom EU. Författaren konstaterar i framställningen att utformningen av arbetsgivarbegreppet utgör en indirekt diskriminerande restriktion av den fria rörligheten av kapital. Detta då det föreligger en objektivt jämförbar situation och ersättningen som betalas ut fattas av sämre villkor om den kommer från ett utländskt bolag respektive ett svenskt bolag. En indirekt diskriminerande restriktion kan i vissa fall rättfärdigas genom rule of reason. EU-domstolen har dömt liknande fall där nationella lagstiftningar har ansetts utgöra restriktioner av den fria rörligheten av kapital. De nationella domstolarna har åberopat att deras lagstiftning syftar till att upprätthålla skattesystems inre sammanhang. Författaren prövade den svenska förmånsbeskattningen mot denna rättfärdigandegrund och fastslog att det inte förelåg ett sådant direkt samband mellan skatteförlusten som uppstår vid ett beviljande av avdrag och den skatteintäkt som kan kompensera för denna förlust. Arbetsgivarbegreppet i det svenska expertskattereglerna utgör således en otillåten restriktion av den fria rörligheten av kapital.

  • 218.
    Eriksson, Ulrika
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Generalklausulens fjärde punkt i Lag (1995:575) mot skatteflykt: I ljuset av Peru-upplägget2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts. Rulings relevant for this thesis are the proceedings regarding the Peru-agreements. The agreements led to taxpayers only paying Peruvian tax and escaping the much higher Swedish tax. The 2 § 4 paragraph shall be interpret in relation to international law to see how a cross-border proceedings shall be subject to tax law. The thesis explains that a teleological approach may be preferable to interpret the fourth item, also that the principle of legality might be set aside in favour of the aim the legislator wants to achieve with the clause. A discussion concerning whether the articles the OECD has developed to prevent tax treaty override can clarify the interpretation of § 2 paragraph 4 item in the law of tax treaty override will be held. From the court cases, it can also be seen that a common intention of the parties to prevent tax treaty override can be inferred from the contract, which affects the interpretation of the fourth item. The contract includes an article on taxation which is used to escape Swedish taxation. This article can legitimize the arrangement if the Peruvian company is active, but the procedure is questionable when there is no activity in the Peruvian company.

  • 219.
    Espegren, Pauline
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Samma eller likartad verksamhet: En studie av 3:12-reglerna2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Idag finns i Sverige särskilda beskattningsregler för små och medelstora företag, de så kallade fåmansföretagen. Reglernas syfte är att hindra omvandling av förvärvsinkomst till kapitalinkomst. Reglerna går under benämningen 3:12-reglerna och är placerade i 57 kap. Inkomstskattelagen (SFS 1999:1229) (IL). 57 kap. innehåller bestämmelser om utdelning och kapitalvinst på kvalificerade andelar. Syftet med denna framställning är att utreda 3:12-reglerna. Framställningen inriktas särskilt på att analysera och tolka begreppet samma eller likartad verksamhet, som återfinns i 57 kap. 4 § 1 st. 1 p. IL, i förhållande till 3:12-reglernas syfte.

    3:12-reglerna har under årens lopp utretts och debatterats. Både den så kallade 3:12 utredningen och rapporten reformerad ägarbeskattning – effektivitet, prevention, legitimitet har konstaterat att särskilda regler behövs för att förhindra att förvärvsinkomst omvandlas. Andra anser att reglerna är för hårda eller att reglerna helt enkelt borde slopas. 3:12-reglerna får dock anses nödvändiga för att förhindra att förvärvsinkomst omvandlas. Under beskattningsåret 2006 genomfördes ett antal lättnader i regelverket. I samband med detta togs även den så kallade klyvningsregeln bort. Klyvningsregeln kom dock snart att återinföras, för att gälla fram till 2009 i avvaktan på en ny 3:12-utredning. Vad som sker efter årsskiftet med klyvningsregeln är oklart och förutsebarheten är, som den många gånger varit när det kommer till 3:12-reglerna, obefintlig. Valet att återinföra klyvningsregeln får dock anses vara olyckligt. Att ta upp utdelning till beskattning annorlunda i jämförelse med kapitalvinst på avyttringar är emot likformighetsprincipen. Lagstiftaren borde istället avvaktat en ny utredning.

    Vid bedömningen huruvida en andel är att anse som kvalificerad kan begreppet samma eller likartad verksamhet, som återfinns i 57 kap. 4 § 1 st. 1 p. IL, få en betydande roll. Regeringsrätten har i ett fåtal fall tolkat begreppet. Rättsläget är dock osäkert angående dess tolkning. Ett kringgående har uppmärksammats avseende dess tillämplighet. Sedan en lagändring som genomfördes år 1995 anses bestämmelsen inte vara tillämplig på det överlåtande företaget vid flytt av verksamhet. Skatterättsnämnden har i början på året avgjort ett flertalet förhandsbesked avseende tolkningen av begreppet. Skatterättsnämnden har ansett att bestämmelsen är tillämplig både på det överlåtande som det förvärvande företaget vid flytt av verksamhet. Förhandsbeskeden hade dock skiljaktiga. I förhandsbeskeden har vidare frågan ställts huruvida bestämmelsen även gäller då ett företag uppdelas på flera företag. I enlighet med 3:12-reglernas syfte bör begreppet samma eller likartad verksamhet vara tillämpligt på både flytt av verksamhet och andra företagsuppdelningar mellan den skattskyldige eller närstående.

  • 220.
    Estving, Johanna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Jämförelse mellan gamla PBL och nya PBL: Med fokus på bygglovets överklagande och möjlighet att vinna laga kraft2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis provides a comparison of the old Planning and Building act (PBA) from 1987 with the new PBA, which entered into force in May 2011. The essay consists of a descriptive part that presents the regulation of both laws. The new PBA consists of several differences compared to previous regulation. This thesis will, however, primarily be centred around the regulation regarding building permit appeals and the possibility of building permit, to gain legal force.

    In the old PBL, there were no regulations that result in a building permit decision could be made effective. Instead, a building permit could, long after the decision had been made, be over-challenged. This could, in extreme cases, lead to the new building had to be demolished and the rules on appeals of building permits was therefore not safe. To eliminate the problem of appealing far after the decision was made the new PBA introduced rules which made it possible for building permits to gain legal force. The Act aims is to simplify and make the planning application process more effective. By introducing a ruling which means that a building permits can gain legal force, the aims was regarded as fulfilled.

    The question that arise is whether the new rules are complete and what the consequences of the new rulings are. As mentioned above the rules, which make it possible for a decision to gain legal force, is to simplify and make the building permit process more effective but also to protect the building permit decisions to be appealed afterwards. To simplify and make the rules more effective is something positive. However, there are also some disadvantages. The municipality's costs will be higher by the increased demands on information to interested parties.

    The legislators believed that there was a need for a rule that allowed a building permit decision to be gain legal force. However, this rule is not considered to be complete. It may still be situations where an appeal against a planning permission decision can be handed in after a long time. This can occur when the local authority (through building committee) make an incorrect judgement, which means that the notification is not done to the people who really have a right to be heard.

  • 221.
    Falenius, Jessica
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Lex Uggla: Ett hot mot rättssäkerheten?2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [sv]

    Skatteverket bestämde sig hösten 2005 för att påbörja en utredning av hur mycket förmögenhetsbeskattningsbar överlikviditet som kunde anses föreligga i de svenska onoterade aktiebolagen. Det var i och med denna kampanj som artisten Magnus Uggla drabbades av en mycket kraftig upptaxering av sin förmögenhetsskatt, på grund av att en i bolaget ackumulerad kapitaltillgång ansågs vara rörelsefrämmande. Detta vållade stor uppmärksamhet bland allmänheten men även i media där bland annat namnet lex Uggla uppstod.

    Vid innehav av onoterade aktier skall en värdering av bolagets tillgångar och skulder göras för att således bestämma vilket värde aktierna skall åsättas vid förmögenhetsbeskattningen. De tillgångar som kan anses ingå i bolagets rörelse eller som ett led i denna är förmögenhetsskattefria, såtillvida de inte ansetts vara oproportionerligt stora. De tillgångar som däremot bedöms vara rörelsefrämmande skall tas upp av delägaren i proportion till dennes ak-tieinnehav. Denna gränsdragning är dock mycket komplicerad då några klara riktlinjer i dagsläget inte finns att tillgå och leder därmed till en betydande rättsosäkerhet.

    I dagsläget är riktlinjerna för beräkning av överlikviditet ytterst godtyckliga då de ofta färgas av den handläggande tjänstemannens personliga åsikter. Detta leder till en total oförutsebarhet för delägarna och där likabehandlingsprincipen även lyser med sin frånvaro.

    En annan situation som kan anses kränka det viktiga kvalitetskravet, vilket bör tillämpas vid bedömningen av all lagtext, är då delägarna inte ges rätt att dra av latent skatt. Det måste anses oproportionerligt att avdrag inte skall få göras för den fiktiva skatt som skulle komma att utgå vid ett kapitaluttag ur bolaget. Det kan inte heller anses vara frågan om någon likabehandling mellan direkt och indirekt ägande i denna situation, eller då en i dagens samhälle obefogad uppdelning görs mellan olika aktiesorter samt registreringsland. En dylik åt-skillnad måste anses strida mot den i EG rätten stadgade fria rörligheten för kapital samt även mot etableringsfriheten.

    Någon omfattande lagändring eller ett generellt avskaffande av förmögenhetsskattelagen verkar inte vara aktuellt inom den närmsta framtiden enligt de diskussioner som har förts mellan regeringen och stödpartierna den senaste tiden. Lagstiftaren bör därmed ta sitt an-svar och publicera nödvändiga förtydliganden för att råda bot på reglernas idag generella och godtyckliga karaktär. Även beviskraven bör ses över då delägarna idag åläggs en opro-portionerligt hög bevisbörda.

  • 222.
    Falk, Nadja
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Exit-upplägg: En analys kring möjliga åtgärder för att minska fysiska personers användande av exit-upplägg för att undgå svensk beskattning2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to analyze the problems with exit-arrangements. Fur-thermore, the purpose is to find a possible solution to reduce the use of exit-arrangements for natural persons. After the judgment in the

    X and Y-case, it became possible to sell shares to a company that the taxable person owns in another country for the acquisition cost instead of the market value. If the taxable person then makes a change of residency, the shares can be taxed in the new resident country. If a coun-try with a low or no taxation on capital gains is chosen, or a country that has a tax treaty with Sweden that does not give Sweden a right to tax capital gains that have its source in Sweden, taxation can be avoided.

    The problem is that the Swedish ten-year-rule in 3:19 of the Income Tax Act is ap-plicable only if Sweden does not have a tax treaty with the other state or if the treaty includes a right for Sweden to tax capital gains that have a source in Sweden. Usual-ly the person moves to a country that has a tax treaty which gives the right to tax cap-ital gains to the new resident country or where the right for Sweden to tax is limited to less than ten years. The Swedish ten-year-rule is easy to avoid and therefore also very ineffective.

    Attention has been given to exit-taxes by the Commission of the EU. Sweden should wait for a harmonized solution on an EU-level. In the meantime, Sweden ought to renegotiate the tax treaties with the countries that are most common in exit-arrangements, for example, Cyprus and Malta. If a right for Sweden to tax capital gains that have a source in Sweden, it will be more difficult to avoid Swedish taxa-tion. Sweden should also offer a credit for tax that has been paid in the other country. That way the other country will not lose its own right to tax.

  • 223.
    Farhan, Sarah
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Tioårsregeln i 3 kapitlet 19 § IL: Står tioårsregeln i strid med Sveriges skatteavtal?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of the thesis is to investigate whether the ten-year rule in chapter 3 section 19 of the Income Tax Act, in its current and previous wording, is in contrary with tax treaties which Sweden has concluded with other countries.

    The ten-year rule covers any natural person who has a limited liability to pay taxes in Sweden. The rule can be described as the limited taxpayer’s tax liability for capital gains on the disposal of assets during a period of ten years after emigration from Sweden. The purpose of the rule is to avoid tax evasion. During the 1980’s the government discovered that individuals could circumvent the rule and therefore avoid taxation. The last modification was introduced in 2008 and now includes even foreign shares which are acquired during the time the taxpayer has lived in Sweden.

    In order to apply the ten-year rule, without complications, it requires that there is no valid tax treaty to prevent the application of the rule. A tax treaty is concluded between two or more Contracting States, and is designed to prevent tax evasion and double taxation. The tax treaty is applicable in order to determine where a person shall be deemed to pay tax on income.

    The author concludes that the extension of the ten-year rule is given priority before applicable tax treaties. This is because both the Supreme Administrative Court and the Swedish Board for Advance Tax Rulings applied the principles of rule of competition and found that because the extension was added later than most tax treaties it shall prevail. In the writer’s opinion, Sweden disregards international legal obligations by applying Swedish internal rules before an existing tax treaty.

  • 224.
    Faust, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Jämkningsregeln 29:5 ABL: -Jämfört med motsvarande dansk rättsregel2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There are no set guidelines on how to interpret the criteria’s in the adjustment rule within the meaning of the companies act. The criteria’s are not discussed in literature and the Swedish case law in this area is very limited. A reason for the limited use of the adjustment rule is the slow and very costly process, which does not grantee the outcome of the case. Because of the lack of case law regarding damages and the adjustment rule it has not been up for discussion. The responsibility of a CEO or member of the board is a very central part in a working company. The rules for damages must therefore work as an incitement for a member of the board or CEO to show care and make decisions the very best of interest of the company. All types of companies involve some form of risk taking. The rules within the companies act shall not discourage the board or CEO to make well calculated decisions that in the end can become a loss-making deal.

    The adjustment rule in the companies act is written in very general terms. This is because of the large type of situations that can occur in a company. Sweden’s and the rest of Scandinavia’s legal systems are very much alike. To try and understand how the adjustment rule is supposed to be processed; a comparison is going to be made with another Nordic country’s equivalent rule, in this case Denmark. This can shed more light on how to interpret the adjustment rule within the meaning of the companies act, and if there are any differences between the two countries in the usage of this rule. If there are any differences, is the difference more beneficial seen to the person who has caused the damage?

    There are only minor differences between the two countries and the usage of the rule. However these differences can be seen at more beneficial to the person who has inflicted the damage, when using Denmark’s adjustment rule.

  • 225.
    Faust, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Sammanflätade avtaloch avtalstolkning: - Kredit, säkerhetsbilaga och avtal upprättade i samband med säkerhetsöverlåtelse av byggnad på ofri grund2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Det föreligger fem dokument i uppsatsen. Dessa är krediten, säkerhetsbilagan, avtal i anledning av säkerhetsöverlåtelse, överlåtelseavtal samt godkännande av överlåtelsen av arrenderätten. Det är dock oklart hur dessa förhåller sig till varandra då de verkar för olika saker trots att de är upprättade i ett nära funktionellt och tidsmässigt sam-band. Syftets första del är att utreda hur avtalen ska bedömas, om de tillsammans ska ses som ett och samma avtal genom sammanflätning eller om de ska bedömas isole-rade från varandra då varje avtal kan utgöra sin egen kosmos. Sammanflätningen mel-lan tre avtal, ”Avtal i anledning av säkerhetsöverlåtelse, överlåtelseavtal samt godkän-nande av överlåtelsen av arrenderätten” ansågs vara så stark av olika anledningar att det inte skulle bedömas isolerade från varandra utan de utgör tillsammans ett avtal. Krediten och säkerhetsbilagan bedöms vara ett avtal då säkerhetsbilagan utgör en del av krediten och är således inte ett självständigt avtal.I ”Avtal i anledning av säkerhetsöverlåtelse” finns det en klausul vilken av den bank som jag skriver för har ansetts vara snarlik den som gäller vid generell pantsättning. Problemet är dock att generell pantsättning inte ska förekomma i konsumentsam-manhang. Avtalstolkning genom den objektiva tolkningsmetoden gjordes för att fast-ställa klausulens innebörd då avtalet var ett standardavtal. Sedan jämfördes den med en generell pantsättningsklausul för att se hur lika de är. Det fastställdes då att verk-ningarna av klausulen är de samma som en generell pantsättningsklausul och de skill-nader som föreligger dem emellan är endast terminologiska samt att vissa ord var oli-ka men reellt inte påverkade klausulen vid en jämförelse. Klausulen kunde därför lik-ställas med en generell pantsättningsklausul som inte ska förekomma i konsument-sammanhang.

  • 226.
    Fayad, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Svensk ordre public: Mål om makars förmögenhetsförhållanden2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Public policy means that the Swedish court has the right to refuse the application of foreignlaw, recognize or enforce a foreign judgment if it would lead to a result which ismanifestly incompatible with public policy in Sweden. The result that is manifestly incompatiblewith public policy has not been specified by the legislature. The questionhas been left to the application of the law, primarily the court, to decide. A public policy-provisioncan be found in the proposal from the European Commission on jurisdiction,applicable law and the recognition and enforcement of decisions in matters of matrimonialproperty regimes. Any law determined in accordance with the provisions of theconflict-of-law rule shall apply even if it is not the law of a Member State. As a result ofthe universal nature of the conflict-of-law rule it is crucial to determine the resultswhich are compatible with public policy in Sweden. The probability that the foreign lawleads to a result which is manifestly incompatible with Swedish law is greater when thematters of matrimonial property regimes are settled according to a law whose statutoryprovisions are based on ancient tradition and culture. The countries included here areneither the Nordic countries nor the Member States of the European Union because thelegal system of these countries is very similar to the Swedish legal system. According toSwedish conception of legality it is important that the fundamental rights, ensured foreveryone, is not overrode because of a person´s gender, race, colour, sexual orientation,religion or other views. Of importance is also that the ”weaker” spouse is ensured a sufficientfinancial protection, either through matrimonial rights or inheritance rights, inparticular when foreign law lacks rules about division of the matrimonial property.

  • 227.
    Fernow, Emil
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Österlund, Tobias
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Väsentligt inflytande enligt IL 24 kap 10a §: – En utredning av gällande rätt och hur tillämpningen av uttrycket påverkar ränteavdragsreglernas prövning mot de Europeiska friheterna.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 228.
    Ferrari, Ursula
    Jönköping University, Jönköping International Business School.
    The Microsoft Case: A reflection on the tying of Windows Media Player and the Commission Decision of 24 March 2004 (Case-COMP/C-3/37.792)2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Master’s Thesis in Competition Policy Title: ”The Microsoft Case – A reflection on the tying of Windows Media Player and the Commission Decision of 24 March 2004 (Case COMP/C- 3/37.792)” Author: Ursula Ferrari Tutor: Göran Wahlgren Date: [2005-05-23] Subject terms: Competition Policy, EU law, Abuse of dominance, tying Abstract This Master’s thesis is an analysis of the European Commission Decision in the Microsoft Case-COMP/C-3/37.792 and the tying as an abusive practice prohibited by Article 82 of the EC Treaty. In this case the European Commission (Commission) applied a rule-of-reason approach for the first time to Microsoft’s tying practice and considered it to be anticompetitive. Microsoft tied its Windows Media Player (WMP) to its client operating system Windows and after a thorough analysis done by the Commission, Microsoft was considered to have abused its dominant position. In the past the Commission and the European Court of Justice used a per se illegality approach to tying practices and it was enough to establish that a company which applied the tying strategy was dominant in the tying product market. The hostile approach taken by the Commission and the ECJ has been criticized by economists mainly because tying is a commonly applied business strategy in the world economy and companies apply this be-cause of the economic efficiencies that this business strategy leads to. The efficiency gains are indirectly past on to the consumers in the form of product quality and innovation, reduced transaction costs and lower prices. It is argued that tying in fact increase consumer welfare. Economists would therefore rather see a per se legality approach or at least a rule-of-reason approach in the future. Due to the complexity of the Microsoft case, the Commission had to do a thorough analysis of the actual impact that the tying of WMP had on the market and the foreclosure effects that this strategy might lead to. This was therefore the first time that a rule-of-reason approach was applied on the matter of tying. However, after the Commission’s Decision of the Microsoft case there is still uncertainty in this matter. There is a strong need for future clarification. Microsoft Corporation has lodged an appeal against the Commission’s Decision with the European Court of Justice but it will take several years before the ECJ will be able to give a final judgement of the case. Until then the legal certainty is yet still very unclear.

  • 229.
    Finnigan, Gregory
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Svensk utflyttningsbeskattnings förenlighet med EU-rättens etableringsfrihet.2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 230.
    Forsberg, Annelie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Transfer Pricing and Business Restructurings: Risk Allocation as set out in Issues Notes 1 of the OECD Discussion Draft2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to analyze the notion of risk as set out in Issues Notes 1, in the document “Transfer Pricing Aspects of Business Restructurings: Discussion Draft for Public Comment”. Furthermore, the approach of this draft is compared with the authorized OECD approach, established in the 2010 Report on the Attribution of Profits to Permanent Establishments. German law on transfer pricing provisions will also be examined to see whether domestic provisions could make a good example in allocating risks, as a supplement to the guidance from the OECD.

    Issues Notes 1 has been subject for a debate as to how it should be interpreted and whether the provisions laid down in the document provide the tax authorities of contracting states too much room for subjectivity in determining whether risk allocation scenarios as set up by associated enterprises have economic substance. It has also been argued that Issues Notes 1 is an attempt by the OECD to align risk allocation under Article 9 of the OECD Model Convention with the authorized OECD approach, applicable to permanent establishments, because risk allocation under Article 7 is conducted by applying the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations by analogy. There are however crucial differences between associated enterprises and permanent establishments which makes this impossible.

    The guidance under Issues Notes 1 is insufficient, why the OECD should seek to further clarify the concepts regarding business restructurings. The German way of implementing domestic provisions is incompatible with the provisions of the OECD and Article 9 and therefore violates most of its tax treaties.

  • 231.
    Friberg, Kristin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Swedish Implementation of the InfoSoc Directive: Emphasis on the Exception for Private Use2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Copyright has always been the subject of two conflicting interests, that of the copyright owner and that of the public. It is up to the legislator to maintain this balance in order to provide a solution somewhat satisfying for both parties. The constituent elements in the balancing act for this thesis are the copyright, the exceptions and limitations to the copyright, the Three-Step Test limiting the exceptions and limitations and the protection of technological measures. This last element is a reaction to the Information Society, where copyrighted work can be copied digitally and disseminated with minimal effort. An increasing amount of infringements, especially on the Internet, and the fact that the copy becomes identical in quality to the original have become typical for the Information Society. To combat piracy in the Information Society and to harmonise the discrepancies in the exceptions and limitations of the Member States’ national laws, the InfoSoc Directive has been issued. Sweden implemented the Directive on July 1, 2005 and the purpose of this thesis is to examine whether the implementation has maintained or distorted the delicate balancing act. The Information Society has affected the exception for private use in particular, partly because digital infringements in this sector are hard to control since the users are anonymous and partly because of the inconvenience of encroaching on the private sphere of the users. As concluded in this thesis, the balance has been generally maintained, however there are specific effects that may have caused or are capable of causing a distorted balance. For instance, the Swedish legislator has restricted not only digital private use, but also analogue private use. Moreover, the Three-Step Test and its impact in national law may be dependent on national legal traditions. Furthermore, works subjected to beneficiaries of the exception for private use, risk a lock-up because of the protection of technological measures. This problem is related to the Swedish legislator’s choice of not implementing an enforcement provision related to the exception for private use. As for this problem in general, its complexity prevents a solution at this stage.

  • 232.
    Frick, Julia
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Beneficial Owner: - Begreppet i samband med tioprocentsregeln i 24 kapitlet 10 d § IL2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    I svensk rätt gäller som utgångspunkt att alla räntor är avdragsgilla. Sedan 1 januari 2013 begränsas dock rätten till avdrag för samtliga koncerninterna lån, eftersom det visat sig att bolag utnyttjat rätten till avdrag för att uppnå skattefördelar. Det finns dock undantag till begräsningen då avdrag ändå kan medges. Ett sådant undantag är den så kallade tioprocentsregeln. Regeln innebär att avdrag ändå kan medges, om det företag som faktiskt har rätt till inkomsten beskattas med minst tio procent. Det har dock visat sig att bolag anpassat sig till regeln genom att sätta upp lånestrukturer där räntan ”slussas” via flera bolag. Slussningen av räntebetalningen görs för att uppnå kravet på en beskattning av tio procent, för att slutligen landa hos ett bolag där räntan beskattas betydligt lägre än tio procent.

    För att förhindra slussning har det infört ett krav i lagtexten på att det ska vara det bolag som faktiskt har rätt till inkomsten, som ska beskattas med minst tio procent för att avdrag ska medges. Det råder oklarheter kring hur det ska avgöras vilket bolag som faktiskt har rätt till inkomsten i koncerninterna låneströmmar. Lagstiftaren har infört kravet i syfte att förhindra slussning, samtidigt som begreppet har likställts med beneficial owner. Beneficial owner härrör från anglosaxisk rätt och förekommer också inom skatteavtalsrätten. Begreppet bygger på att man skiljer mellan legal och ekonomisk äganderätt. En sådan skillnad görs inte i svensk rätt, varför införandet av begreppet har skapat förvirring i rättstillämpningen. Domstol har dock inte, trots uttalandet i propositionen, tagit hänsyn till beneficial owner i sitt resonemang i att avgöra vem som faktiskt har rätt till inkomsten.

    Det är fortfarande oklart i vilken utsträckning OECD:s beteckning på beneficial ownership skulle bli accepterad av den svenska domstolen och om så, vilken styrka detta skulle ges i förhållande till resonemanget om slussning i förarbetena. Det råder således en oklarhet hur beneficial owner förhåller sig till det svenska begreppet. Något som står klart är dock att Skatteverket genom att avgöra vilken bolag som faktiskt har rätt till inkomsten nu har ytterligare ett vapen till att neka avdrag för ränta mellan bolag inom en intressegemenskap.

  • 233.
    Frånlund, Olof
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Aktiemarknadsnämnden som myndighetsutövare: En studie av nämndens sammansättning och värdet av dess uttalanden avseende tolkning av lag2009Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Den 1 juli 2006 trädde lagen om offentliga uppköpserbjudanden på aktiemarknaden[1] (LUA) ikraft. Lagen är ett resultat av Sveriges genomförande av direktiv 2004/25/EG om uppköpserbjudanden[2] (takeover-direktivet) som inför en harmoniserad reglering av offentliga uppköp av noterade aktier. Regleringens syfte är att garantera målbolagets aktieägare en rättvis och rimlig behandling samtidigt som önskade omstruktureringar möjliggörs. Genom principen att det är aktieägarna som själva skall ta ställning till budet och godkänna försvarsåtgärder skyddas de från ledningen. Genom principen om likabehandling av aktieägare, vad gäller t.ex. premie, skyddas minoriteten.

    För Sveriges del har detta område sedan tidigare endast reglerats av självreglering utarbetad av Näringslivets Börskommitté (NBK) som blivit giltig i och med noteringsavtalen. Aktiemarknadsnämnden (AMN) har sedan starten agerat tolknings- och dispensinstitut avseende dessa Takeover-regler.

    I och med direktivets genomförande kom bestämmelserna om bl.a. budplikt och försvarsåtgärder att lagregleras, samtidigt som ett lagstadgat krav för budgivare att följa den befintliga självregleringen[3] (takeover-reglerna) infördes. Detta har inneburit att AMN numera på delegation från Finansinspektionen (FI) utför myndighetsutövning och tolkar lag vid tolknings- och dispensuttalanden avseende LUA. Detta ger upphov till ett antal frågor, bl.a. angående nämndens sammansättning och värdet av dess uttalande som rättskälla.

    Tolknings- och dispensfrågor får enligt LUA överlåtas till ett organ med representativa medlemmar för näringslivet. De som främst berörs av nämndens uttalanden är ett aktiemarknadsbolags huvudsakliga intressenter; bolaget självt och dess aktieägare. Aktieägarna kan även delas upp i en majoritet och en minoritet. På den svenska aktiemarknaden är det vanligt med en stark majoritet eller kontrollägare. Den för svenska förhållanden accentuerade intressekonflikten är därför mellan majoritets- och minoritetsintresset.

    AMN:s ledamöter utses av Föreningen för god sed på aktiemarknadens styrelse, vars huvudmän är framförallt branschorganisationer. I uppsatsen konstateras att det både bland föreningens huvudmän och nämndens ledamöter finns ett starkt representerat lednings- och majoritetsintressen medan ett utpräglat minoritetsintresse endast finns hos en ledamot i nämnden. Det har anförts att domare och akademiker skall garantera rättssäkerheten men på grund av att de endast utgör en marginell del i nämnden får de anses sakna avsedd verkan.

    AMN:s uttalanden avseende LUA bör formellt sett inte ha någon prejudicerande verkan då nämnden är första instans. Det är dock lagstiftarens avsikt att tyngdpunkten skall ligga i första instans, vilket tillsammans med den mycket låga frekvensen av överklaganden får till följd att nämnden hittills i praktiken varit högsta instans. Vad gäller takeover-reglerna är AMN även i fortsättningen enda instans och tolkare. I avsaknad av fler avgöranden från högre instans får därför AMN:s uttalanden tillmätas stor vikt vad gäller god sed på aktiemarknaden.

    [1] Lagen (2006:451) om offentliga uppköpserbjudanden på aktiemarknaden.

    [2] Europaparlamentets och rådets direktiv 2004/25/EG av den 21 april 2004 om uppköpserbjudanden.

    [3] Regler rörande offentliga uppköpserbjudanden på aktiemarknaden NASDAQ OMX Stockholm, den 1 oktober 2009, utvecklade av NBK.

  • 234.
    Furlan, Karolina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    CFC-reglerna: -en studie av den svenska CFC-lagstiftningen och dess förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal beträffande inkomst och förmögenhet2007Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The Swedish CFC legislation and its compatibility with international commitments in form of tax treaties based on OECD Model have been disputed in the Swedish legislation for more than a decade. Whether CFC legislation is compatible with tax treaties is also disputed in many other Member States of the OECD.

    The Swedish controlled foreign company legislation entered into force on 1 January 2004. The legal effect of the legislation is covered in chapter 39 a, section 10 of the Swedish Income Tax Act. The basic purpose of CFC legislation is to prevent an erosion of the Swedish tax basis. Without CFC regulations a taxpayer would be free to establish companies in low-tax jurisdictions for the sole purpose of reducing the overall tax burden. By applying the legislation a Swedish resident shareholder will be taxed on all the income that is attributed from a foreign subsidiary, regardless of when the income is distributed.

    In the preparatory works the government argues that the CFC legislation is compatible with Sweden’s tax treaties, based on OECD Model. The government’s opinion is mostly based on the statement in the Commentary to the OECD Model. The legislation is recommended by the OECD.

    This thesis concludes that the CFC legislation is compatible with tax treaties based on the OECD Model. The purpose with tax treaties is to avoid juridical double taxation. The CFC-legislation gives rise to economic double taxation. Therefore the legislation can be justified. The discussion of the CFC legislation compatible with tax treaties depends of the relevance of the Commentary but also on observations given to the Commentaries.

  • 235.
    Fuszpaniak, Sandra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Det förstärkta laglottsskyddet: Vid generationsskifte2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.

    When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.

    A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak. The other situation arises when the giver keeps his right of using the gift or when he claims the right to the return, such as dividends etc, of the given property.

    Based upon the conditions that are to be fulfilled for a direct heir to make use of the regulation to claim his statutory portion, some situations can be constructed where the provision in the 7th chapter 4 § ÄB should be both applicable and inapplicable, depending on the nature of the situation. However, there are situations in which it is doubtful whether a gift in a succession of generation is to be equivalent to a testament and whether there exists certain circumstances that will make the provision inapplicable. Even though it is possible to construct situations where the provision is both applicable and inapplicable, one cannot be certain about the outcome in any particular case since there might be circumstances that differs from one situation to another and which will determine whether the provision is applicable.

    In situations where the provision is applicable, the receiver of the gift has an obligation to return the gift or secondary to pay compensation if this is not possible. According to the wording in the provision, the receiver should not be able to determine whether to return the property or whether to pay compensation himself, this is since it is stated in the provision that the property is to be returned and payment is only to be made when this is not possible. In situation where the gift can be returned the receiver shall therefore do this regardless of his opinion of the matter.

  • 236.
    Fuszpaniak, Sandra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kortare avbrott: Analys av SKV:s ställningstagande avseende kortare avbrott i tredje land2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Sexmånaders- och ettårsregeln är en av de metoder som används för att eliminera den internationella dubbelbeskattningen. För att sexmånaders- och ettårsregeln ska vara tillämpliga får inte den skattskyldiga personen göra kortare avbrott i Sverige som är mer än 6 dagar per varje hel månad eller mer än 72 dagar under ett och samma anställningsår. I lagen stadgas det inget om hur många dagar en skattskyldig får tillbringa i tredje land, dock har SKV kommit med ett ställningstagande som berör denna fråga. SKV har kommit fram till att en skattskyldig inte får vistas mer än 8 dagar per hel månad eller mer än 96 dagar under ett och samma anställningsår i Sverige och i tredje land.

    SKV:s ställningstagande har ifrågasatts då det bland annat anses att ställningstagandet saknar stöd i lagtext, förarbeten och praxis. Mot bakgrund av SKV:s ställningstagande är uppsatsen syfte att analysera för vilka lagtolkningsmetoder SKV har använt sig av i sitt ställlningstagande samt att utreda för huruvida SKV har stöd för sitt ställningstagande i lagtext, förarbeten och praxis.

    Analysen om vilka lagtolkningsprinciper SKV har använt sig av i sitt ställningstagande visar att SKV har använt sig av en subjektiv lagtolkningsmetod. Det finns det som talar för att SKV har använt sig av en teleologisk lagtolkningsmetod i sin bedömning. Det finns också det som talar för att SKV kan ha använt sig av en objektiv lagtolkningsmetod vid tolkningen av kortare avbrott vid tillämpningen av ettårsregeln, dock kan inga säkra slutsatser dras då det finns argument som talar både för och emot en sådan tolkning.

    Analysen om huruvida SKV har stöd för sitt ställningstagande utifrån lagtext, förarbeten och praxis visar att SKV saknar stöd för sitt ställningstagande vad gäller sexmånadersregeln. Vad gäller ettårsregeln visar analysen att SKV har stöd för sitt ställningstagande utifrån lagtext, förarbeten samt praxis.

  • 237.
    Gadré, Nathalie
    Jönköping University, Jönköping International Business School.
    Etableringsfrihet- Rättfärdigade inskränkningar på skatterättens och bolagsrättens område: I förhållande till svensk CFC-lagstiftning2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this paper is to investigate the consequence of that there are distinctions in the justified restrictions in freedom of Establishment between company law and tax law and to investigate how the Swedish CFC-legislation could be considered a justified restriction on the fundamental principle of freedom of Establishment. Freedom of Establishment statutes citizens and companies rights to establish and to set up companies within the European Union. In order for a Member State's national legislation to restrict the fundamental freedom of Establishment a justification is required.

    The justified restrictions various depending on which area of law they apply to. Freedom of Establishment is more comprising on company law, which only includes one justified restrictive. The restriction can be justified by the lack of a common Unity regulation in the company law. The fiscal situation looks quite different. Within the establishment there are several justifications restrictions on tax matters. The tax law is more regulated then the company law. The tax law has been motivated by the fact that a Member State tax revenue is an essential part of a Member of existence. In addition, differences between the various Member States tax regulations are based on account of political, historical and economic reasons. The consequence of being CFC-taxed is that a shareholder continuously will be taxed for his subsidiary established in a low-tax country. CFC-legislation seeks to bar and hinder tax evasion. After the Cadbury Schweppes-case, the Swedish CFC-legislation was revised. This new Swedish legislation is better harmonized with the EU and the freedom of Establishment. The outcome of the Cadbury Schweppes-judgement has also reduced the distinctions in the justification restrictions between tax law and company law. The effect of the judgement is a major step forward in the ambition for a unified internal market and a more harmonized freedom of Establishment.

  • 238.
    Gankin, Dimitri
    Jönköping University, Jönköping International Business School.
    Direct tax: Cross-border group consolidation in the EU: Is the criterion of a “wholly owned subsidiary” in Swedish tax legislation regarding cross-border group deductions contrary to ECJ jurisprudence?2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    On July 1 2010 new rules regarding cross-border group deductions came into force in Sweden. The rules are based on a series of judgements which were delivered by the Court of Justice of the European Union and subsequent rulings deriving from the Swedish Supreme Administrative Court. The new set of rules is supposed to make the Swedish group consolidation system in line with EU law in the area of cross-border group consolidations.

    The new rules allow a resident parent to deduct the losses stemming from its non-resident subsidiary but only if the subsidiary has exhausted all the possibilities to take those losses into account in its own state of origin and the losses cannot be utilized in the future by the subsidiary or a third party. Furthermore, the non-resident subsidiary needs to be liquidated for the parent to be able to show that the possibilities have been exhausted. However, before even considering whether the subsidiary has exhausted the losses there is one criterion that need to be fulfilled; the criterion of a wholly owned subsidiary. The criterion of a wholly owned subsidiary requires a resident parent to directly own its non-resident subsidiary without any intermediate companies and that shareholding must correspond to more than 90 percent. It is the requirement of a direct shareholding which post a concern to whether that criterion can be seen as in compliance with the case-law stemming from The Court of Justice of the European Union and the Swedish Supreme Administrative Court.

    After revising and analysing the case-law stemming from the Court of Justice and the Swedish Supreme Administrative Court it is the author’s belief that the criterion of a wholly owned subsidiary, due to the requirement of a direct shareholding, is not in conformity with EU law and cannot be justified by the justification grounds put forward by the Swedish government.

  • 239.
    Gankin, Dimitri
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gränsöverskridande förlustutjämning: En analys av EU-domstolens domar2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I de flesta medlemsstater kan vinster och förluster som uppkommer i samma koncern utjämnas om bolagen i koncernen är belägna i samma medlemsstat. Den typen av utjämning utsträcker sig inte i allmänhet till en koncern etablerad i flera medlemsstater. Eftersom en EU-harmonisering vid gränsöverskridande förlustutjämning saknas, riskerar vinster och förluster inom en koncern att hamna mellan olika skattelagstiftningar. Det medför i sin tur att förlustutjämning inom en koncern inskränks till den medlemsstat där vinsten eller förlusten uppstår. En koncern etablerad i flera medlemsstater riskerar härmed att beskattas högre än deras sammanlagda resultat på EU-nivå.

    Problemet med gränsöverskridande förlustutjämning är inte begränsat till att endast avse koncerner belägna i flera medlemsstater utan omfattar även företag med ett fast driftsställe i en annan medlemsstat än sin hemviststat. Precis som för inhemska koncerner tillåter medlemstater förlustutjämning för nationella företag med ett inhemskt fast driftsställe. När ett företag bedriver verksamhet från ett fast driftställe i en annan medlemsstat är det den avräkningsmetod som valts i de dubbelbeskattningsavtal som ingåtts mellan medlemsstaterna, som avgör om det fasta driftsställets förluster ska beaktas vid beräkningen av hela företagets resultat.

    I Marks & Spencer tillät domstolen för första gången en gränsöverskridande förlustutjämning. Enligt Marks & Spencer-målet kan ett moderbolag ta emot ett dotterbolags förlust vid det fall dotterbolaget har uttömt alla möjligheter till att beakta förlusten i sin hemviststat. Vad som anses med att dotterbolaget har uttömt möjligheterna till att beakta förlusten i sin hemviststat är oklart. Att ett dotterbolag ska likvideras eller tas över av en tredje part får i nuläget anses innebära att förlusterna är definitiva och en medlemsstats lagstiftning inte kan hindra att en sådan förlust beaktas i moderbolagets hemviststat.

    Precis som för koncerner är det, genom Lidl-målet, fastställt att domen i Marks & Spencer utsträcker sig till att även avse fasta driftställen. En gränsöverskridande förlustutjämning kan få företas med ett bolags fasta driftställe beläget i en annan medlemsstat, men bara om det rör sig om definitiva förluster och det fasta driftstället har uttömt möjligheterna till att beakta förlusten i etableringsstaten. I ett sådant fall är inte nationell lagstiftning proportionell och går längre än vad som är nödvändigt för att uppnå de eftersträvade ändamålen.

  • 240.
    Genfors, Marcus
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förmånsbeskattning av dispositionsrätter till tillgångar i fåmansföretag2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn’t necessary that someone actually enjoys the company’s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed. The question that arises is how a benefit can be defined as something you can enjoy rather then something you actually enjoy.

    The objective of this thesis is to straighten out if there are legal grounds for imposing taxes on company leaders just because they have the right of disposal to the compa- ny’s assets, and in that case which those legal grounds are.

    Different courts have interpreted the law in different ways in a number of cases, which this thesis gives an account of. In summery, the conclusion is that there are a legal grounds for imposing these taxes on company leaders because of their right of disposal to the company’s assets. The case law has interpreted the law and the gov- ernment bill, and from that interpretation developed a rule that declares that owners and leaders in close corporations shall be taxed based on their right of disposal.

    The reason for this is that the vision for the enactor is to reach neutrality between people who run and own companies and people who are employed in a regular way. The rule that assess company leaders in close corporations because of their right of disposals preventing people from letting their company pay their private cost of living. 

  • 241.
    Genfors, Marcus
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Verksamhetsrekvisitet i relation till förvaltande fåmansföretag: När anses delägare vara verksamma i betydande omfattning?2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 242.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Compensation of Losses in Foreign Subsidiaries within the EU: A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark2011Book (Other academic)
  • 243.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Compensation of Losses in Foreign Subsidiaries within the EU: A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark2009Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. Such over taxation is likely to cause the cross-border group cash-flow disadvantages, liquidity problems, reduced expansion possibilities and it might also effect the organisation and location of the group’s business activities.

    This study has two research aims; firstly to analyse unilateral compensation of losses in foreign subsidiaries de lege lata, and secondly to analyse the consequences of different alternatives, as well as refraining from taking specific measures, upon opening up a unilateral system to cover also foreign losses de lege ferenda. In these respects, the experiences from the Austrian and Danish unilateral loss-compensation systems, under which losses incurred in foreign subsidiaries are acknowledged, serve as valuable sources of information.

    The findings in the study are evaluated based on the fundamental objectives that ought to be balanced from the perspective of the group as well as the loss-granting state. These objectives are; the recognition of the ability of the cross-border group, seen as an economic unit, to pay taxes; the prevention of double dip of losses, and the prevention of arbitrary as well as permanent income shifting between MS.

  • 244.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Dansk sambeskattning av gränsöverskridande koncerner2003In: IUR-Information, no 5/6, p. 19-21Article in journal (Other academic)
  • 245.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Det svenska apoteksmonopolet2004In: IUR-Information, no 6/7, p. 23-24Article in journal (Other academic)
  • 246.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    EG-domstolens avgörande i Marks & Spencermålet: en kort kommentar2006In: IUR-Information, no 2, p. 4-7Article in journal (Other academic)
  • 247.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Europeiska kommissionens förslag om en gemensam konsoliderad bolagsskattebas: en kort kommentar2011In: Skattenytt, ISSN 0346-1254, no 12, p. 864-875Article in journal (Other academic)
  • 248.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gränsöverskridande förlustutjämning i ett EG-perspektiv2003In: IUR-Information, no 8, p. 9-15Article in journal (Other academic)
  • 249.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mål C-168/01 Bosal Holding2004In: Skattenytt, ISSN 0346-1254, Vol. 54, no 3, p. 146-151Article in journal (Other academic)
  • 250.
    Gerson, Anna
    Jönköping University. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Om ränteavdrag i EG-domstolens praxis2009In: Skattenytt, ISSN 0346-1254, Vol. 59, no 3, p. 93-102Article in journal (Other academic)
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