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  • 51.
    Andersson, Jan
    University of Bergen.
    Kapitalskyddet i aktiebolag: en lärobok2005 (ed. 5)Book (Other academic)
  • 52.
    Andersson, Jan
    Uppsala universitet.
    Kortare preskriptionstid för återbäringsanspråk och bristtäckningsanspråk vid olovliga utbetalningar?1997Other (Other (popular science, discussion, etc.))
  • 53.
    Andersson, Jan
    Uppsala universitet.
    Legala förbud och ogiltighet: En teleologisk studie1999In: Tidsskrift for rettsvitenskap, ISSN 0040-7143, E-ISSN 1504-3096, no 4, p. 533-752Article in journal (Other academic)
  • 54.
    Andersson, Jan
    Uppsala universitet.
    Medelbar skada och aktieägares skadeståndsanspråk1999In: Nordisk Tidsskrift for Selskabsret, ISSN 1399-140X, no 3, p. 81-100Article in journal (Refereed)
  • 55.
    Andersson, Jan
    University of Bergen.
    Model Business Corporation Act for Europe: The alternative to Harmonisation by Directives2003In: Company law, Stockholm: Stockholm Institute for Scandinavian Law , 2003, p. 29-44Chapter in book (Other academic)
  • 56.
    Andersson, Jan
    Uppsala universitet.
    Nettometoden de lege lata: en kommentar med utgångspunkt i HD:s avgöranden1996In: Svensk juristtidning, ISSN 0039-6591, p. 277-327Article in journal (Other academic)
  • 57.
    Andersson, Jan
    Uppsala universitet.
    Om lagstiftningstekniken kring behörighets- och befogenhetsöverskridande i ABL, särskilt om särskilda firmatecknare2000In: Juridisk tidskrift vid Stockholms universitet, ISSN 1100-7761, no 4, p. 761-772Article in journal (Other academic)
  • 58.
    Andersson, Jan
    Uppsala universitet.
    Om vederlagsfri borgen och kapitalskyddet i ABL: ett avgörande från HD om tidpunkten för bedömningen1995In: Juridisk tidskrift vid Stockholms universitet, ISSN 1100-7761, no 2, p. 401-410Article in journal (Other academic)
  • 59.
    Andersson, Jan
    Uppsala universitet.
    Om verkliga värden och den aktiebolagsrättsliga världen1993In: Svensk juristtidning, ISSN 0039-6591, p. 566-582Article in journal (Other academic)
  • 60.
    Andersson, Jan
    Uppsala universitet.
    Om vinstutdelning från aktiebolag: en studie av aktiebolagsrättsliga skyddsregler1995Doctoral thesis, monograph (Other academic)
  • 61.
    Andersson, Jan
    University of Bergen.
    Skadestånd enligt aktiebolagslagen2000In: Juridisk tidskrift vid Stockholms universitet, ISSN 1100-7761, no 2, p. 395-400Article in journal (Other academic)
  • 62.
    Andersson, Jan
    Uppsala universitet.
    Stefan Brocker och Jan Grapatin: Ansvarsgenombrott1997In: Svensk juristtidning, ISSN 0039-6591, p. 788-791Article, book review (Other academic)
  • 63.
    Andersson, Jan
    University of Bergen.
    The High Level Group and the Issue of European Company Law Harmonisation: Europe Stumbles Along?2003In: The regulation of companies: a tribute to Paul Krüger Andersen, København: Thomson , 2003, p. 183-199Chapter in book (Other (popular science, discussion, etc.))
  • 64.
    Andersson, Jan
    University of Bergen.
    The Regulatory Technique of EU Securities Law: A Few Remark2002In: European Business Law Review, ISSN 0959-6941, E-ISSN 1875-841X, Vol. 13, no 4, p. 313-322Article in journal (Refereed)
  • 65.
    Andersson, Jan
    Uppsala universitet.
    Utomståendes ersättningsskyldighet jämte vindikation vid olovlig vinstutdelning: ett avgörande från Högsta domstolen1998In: Svensk juristtidning, ISSN 0039-6591, p. 52-83Article in journal (Other academic)
  • 66.
    Andersson, Jan
    Uppsala universitet.
    Utomståendes ersättningsskyldighet vid olovlig vinstutdelning m.m.: ett reformförslag1997Other (Other (popular science, discussion, etc.))
  • 67.
    Andersson, Jan
    Uppsala universitet.
    Vederlagsfri pantsättning och ABL:s kapitalskyddsregler: fråga om förklaringsmisstag av HD:s majoritet?1999In: Juridisk tidskrift vid Stockholms universitet, ISSN 1100-7761, no 2, p. 402-409Article in journal (Other academic)
  • 68.
    Andersson, Jan
    et al.
    University of Bergen.
    Airaksinen, Manne
    Harmonisering av av aktiebolagsrätten: tvångsmässigt, frivilligt eller genom konkurrens? En nordisk betraktelse2001In: Civilrättens integration ur nordisk synvinkel, Helsingfors: Institutet för internationell ekonomisk rätt, Univ. , 2001, p. 35-48Chapter in book (Other academic)
  • 69.
    Andersson, Jan
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Pehrson, Lars
    Likhetsprincipen och generalklausulerna2008In: Aktiebolagslagens minoritetsskydd, Uppsala: Iustus , 2008Chapter in book (Other academic)
  • 70.
    Andersson, Jan
    et al.
    Uppsala universitet.
    Wikman, Lotta
    Nilsson, Rebecca
    Aktiebolagsrätt1995In: Kunskapsföretaget i ett rättsligt perspektiv, Stockholm: Fritze , 1995Chapter in book (Other academic)
  • 71.
    Andersson, Kristin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Den anglosaxiska trusten: En analys av en förmånstagares beskattningskonsekvenser av trustegendom som utgörs av aktier2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,

    but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.

    In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.

    The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.

    A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.

    In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst – värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets. The general rule ought to be that a beneficiary shall be taxed

    for the property when he or she has the full right of disposition, RÅ 2000 ref 28 indicates that this is correct.

    If the property consists of shares a judgement from another case must be considered. RÅ 2009 ref 86 implies that if the trust property consists of shares, the time of the full right of disposition presents itself immediately, regardless if the shares can be lost when employment is discontinued. The shares ought to be taxed immediately according to the Swedish Income Tax Act 10:11. Tax property is what it is and ought to be taxed accordingly.

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  • 72.
    Andersson, Lisa
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Expertskattens förutsägbarhet2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden and to make Sweden more attractive to this important group of researchers and to strengthen the Swedish competitiveness. In 2001 the law for foreign researchers was reformed to include foreign experts, researchers, managers and other key personnel. In Sweden called “expert tax”.

    As a result of this; problem with the predictability of who may have the potential to apply for the expert tax benefits was developed. This thesis deal with the tax rules for foreign expert, focusing on the predictability in order to apply for the expert tax. The focus has been on analyse the case law in this area to see if the case law has expanded the tax purposes or if the problem lies in the tax basic design in terms of predictability. Problems today are found in the preambles, case law and doctrine.

    The law and preambles for the expert tax rules have a vague formulation. Hence, this is why so many interpretations have been done by Foskarskattenämnden and the Swedish courts. This has led to the purpose of the tax being enlarged and do not exclude any business or employees today. This is why it is so difficult to predict who would become suitable for the expert tax, which indicates that the tax is vague formulated and not precise enough. The complexity has lead to interpreting the law in each case which may produce results that can differ among cases of similar nature. We need stronger legislation and a more clear picture of what the tax rules for foreign expert stand for, in order to obtain a tax functioning and avoid predictability problems.

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    Expertskattens förutsägbarhet
  • 73.
    Andersson, Lisa
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mervärdesskattedirektivets implementering: Nationellt handlingsutrymme gällande bestämmelserna om mervärdesskattegrupper och reducerade mervärdesskattesatser?2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    As a member of the European Union (EU), nations commit to accommodate its national legislation to EU law. An example of this is the regulation of value added tax (VAT). The purpose with the regulation of VAT is to create and stimulate the internal market within EU, without differences between the member states. The VAT is harmonized through the VAT Directive, which every member state is obligated to comply with. The implementation of a directive imposes an opportunity for the member states to make their own interpretations and determine how the implementation shall be handled, as long as the result of the directive is fulfilled. However, several claims have been raised in the Court of Justice of the European Union, claiming failure to fulfil an obligation under the Directive on the common system of VAT. This is based on the Commission’s view that member states do not comply with its obligations within the VAT Directive. Thereby arises the question of; how the constitutional rights of EU actually gives the member states an opportunity to interpret the implementation of the VAT Directive into national legislation. In the thesis this question is set in relation to EU Treaties, legal principals and an analysis of case law in the areas of VAT groups and reduced tax rates. The thesis concludes that the member states have a limited discretion for implementation of the VAT Directive. EU Treaties, principles and case law do not give the area of discretion that has been interpreted. Furthermore there is an uncertainty about the area of application and the principle of neutrality. Therefore member states cannot ensure protection against failure to fulfil an obligation under the Directive on the common system of VAT. Thus, there is a legal uncertainty in the question of discretion regarding the implementation of the VAT Directive, which affects all citizens within the EU.

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    fulltext
  • 74.
    Andersson, Martin
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Malm, Andreas
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Kvittningsrätten inom fållan: En analys av reglernas förenlighet med den skatterättsliga neutralitetsprincipen2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    July 1, 2013, the Supreme Administrative Court (SAC) announced a decision in a case concerning the right to set off of capital gains and losses on securities. The question that was raised in the case was whether the Swedish company had the right to set off their capital losses against capital gains arisen in the foreign part-owner taxable legal person. SAC decided to deny the company the right to set off due to lack of legal support. This decision raises questions, because companies that chooses to place securities in part-owner taxable legal persons gets less extended rights to set off, in comparison to if the securities had been placed directly in the Swedish company. By a closer examination of the possibilities to set off, it can be concluded that the right to set off of capital losses (not just capital gains) on securities in part-owner taxable legal persons are limited, in comparison to if the corresponding capital losses incurred directly in the Swedish com-pany. The limitations of capital losses on securities in part-owner taxable legal persons means that the capital losses should be subject to a quota of 70 % before set off can occur, which is not a requirement when capital losses incurred directly in the Swedish company. Furthermore, there is neither a carry forward rule nor an intra-group set off rule in Chap-ter 48. 27 § Swedish Income Tax Act (SITA), which exists if the capital losses incurred directly in the company according to Chapter 48. 26 § SITA.

    The question that arises is how these limitations stand in relation to the principle of neutrality where the taxpayer's choices should be controlled as little as possible by the legal tax system. Derogations from this principle can be made in order to coun-teract undesirable tax planning.

    By an overall assessment the writers consider that all limitations to set off of secu-rities owned via part-owner taxable legal persons are incompatible with the principle v

    of neutrality. The reason for this opinion is that a company who chooses to place securities via part-owner taxable legal persons is affected adversely from a tax per-spective in comparison to if the securities were owned directly by the Swedish com-pany itself. According to the writers, there is no sustainable justification for these limitations. The rules should therefore be amended so that the set off possibilities on securities owned via part-owner taxable legal persons should be as extensive as if the securities were owned directly by the Swedish company. The future existence of the set-off right on securities has been discussed by the legislature and the future will tell if it will be abolished or not.

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    Kvittningsrätten inom fållan
  • 75.
    Andersson, Niclas
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Attributing Free Capital and Profit to Permanent Banking Establishments2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    By September 2010, in its ongoing effort to clarify the subject of taxing a permanent establishment, the OECD launched a new article 7 in its model tax convention together with a revised version of the report on the attribution of profits to permanent establishments. The article and the report contain a new order of taxation, where a permanent establishment should, in almost all aspects, be treated as a separate entity.

    The question is if the new approaches, methods and solutions provided by the article and the report will prove effective against double taxation. The thesis has studied this by analysing and then comparing the OECD’s authorised approach with the relevant literature and the current practical situation.

    The result of the thesis presents that there are problems with the approaches and methods, which in some situations will cause double taxation, not the least regarding allocation of Free Capital. The thesis also concludes that the way in which article 7 of the model tax convention tries to solve double taxation without unnecessary use of the mutual agreement procedure is flawed in relation to differences in national legislation.

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    FULLTEXT01
  • 76.
    Andersson, Sandra
    Jönköping University, Jönköping International Business School.
    Avdrag för FoU: Innebär tillägget verksamheten i övrigt en faktisk utvidgning av avdragsrätten för FoU i förhållande till den tidigare lydelsen av IL 16 kap 9 §?2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.

    According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company’s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company’s activities should be excluded from deductibility. However, even R&D where some connection can be shown has been excluded from deductibility, which makes the application of the R&D-rule complex.

    The amendment of the R&D-rule means that deduction is now possible where a reasonable interest can be shown with either the principal business or the other business. The assessment if a reasonable interest can be shown between the R&D and the company’s activities, must now take into account all aspects of the company not only the principal activity. In conclusion, the amendment creates an extension of the deductibility. The purpose of the amendment of the R&D-rule was to extend the deductibilityof R&D. The amendment must therefore be considered adequate. The addition of the other business to the wording of the R&D-rule will lead to an actual extension of the deductibility of R&D.

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    Avdrag för FoU
  • 77.
    Andersson, Sandra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ideella föreningar ur ett mervärdesskatterättsligt perspektiv2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Non-profit organisations play a very important role in the Swedish civil society, both economically and for the employment policy. The organisations pursue various activities such as, activities aiming at social needs, sport activities and activities contributing to the political life. Depending on what activities the organisations practice different tax rules follow.

    A person who pursues commercial activity constitutes a taxable person within the meaning of the Swedish VAT act. The definition of commercial activity is an activity which is practiced independently, professionally and with an object of making a profit. The activity must be practiced regularly and to a certain extent to qualify as commercial. When deciding if the activity which a non-profit organisation practices is commercial or not, the EU-law must be taken into consideration. The equivalent term to commercial activity within the EU-law is economic activity. The two terms are not completely corresponding which make the evaluation of commercial activity problematic.

    Non-profit organisations can be exempted from VAT liability if certain criteria are met. The organisation must have a non-profit purpose which is in the public interest to protect, the activities pursued must fulfil the non-profit purpose to a broad extent, and the income must be used to carry out the non-profit purpose and finally the organisation need to have an open member admission.

    Due to differences between the Swedish national law and the EU-law, a report has been developed with recommended changes to achieve full correspondence between the rules. The VAT liability for non-profit organisations in the future is therefore uncertain.

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    FULLTEXT02
  • 78.
    Andersson, Sara
    Jönköping University, Jönköping International Business School.
    CFC rules and double tax treaties: The OECD an UN model tax conventions2006Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
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    FULLTEXT01
  • 79.
    Andersson, Sofia
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Värdepappersregeln, syftet och dess upprätthållande2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Employees can receive free shares or pay a price for the shares below market value in the company where they are employed. According to the legislative provision, called, the securities rule, the benefit that the employee receives shall be taxed the same year as the acquisition takes place. The acquisition is usually associated with restrictions such as a ban of transfer of the shares for a specified time and requirements for continued employment. Case law in this area shows that it is therefore not possible to identify a specific time for when an acquisition can be considered to have occurred. The purpose of this paper is to examine de lege lata whether the purpose of the securities rule is fulfilled and, based on that, investigate de lege ferenda if there is a need for an amendment of the securities rule. The purpose of the legislative provision is investigated on the basis of the text. Preparatory work and case law has been studied to get a deeper understanding of the legislative provision and the application of the securities rule de lege lata. The investigation shows that the securities rule is difficult to apply, mainly due to unclear definitions of the prerequisites that must be met for its applicability. The purpose of the securities rule has partly been satisfied in two judgments from 2009 where the Supreme Administrative Court ruled in line with the securities rule. It is clear that there is a civil-rights acquisition that is referred to in the legislative provision. Furthermore, it can be considered that one part of the securities rule is that it must be determined whether or not a security paper is at hand in order to decide the application of the rule. Such investigation was lacking in these judgments, therefore, assessment of security status is still considered unclear. The legislative provision is thus considered not sufficiently predictable and a review may be necessary.

     

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    FULLTEXT01
  • 80.
    Appenborg, Simon
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Lindström, Charlie
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Ett skenbart anställningsskydd?: En arbetsrättslig studie av förutsättningarna för otillbörligt kringgående av reglerna om företrädesrätt tillåteranställning2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The Employment Protection Act (1982:80) provides provisions regarding priority of re-employment. A few cases where these provisions have been subject to examination, have been discussed thoroughly in SOU 2014:55. In these cases the Labour Court has identified the question whether the provisions regarding priority of re-employment can be subject to circumvention in an illegal manner. The Labour Court has stated that it would be incompatible with the sense of justice if the provisions could be circumvented to the detriment of employees entitled to priority of re-employment. However, the Labour Court stated that certain conditions have to be imposed for the assessment.

    After analysis of the conditions, it is established that they are deemed to cause major difficulties for employees, why it is held that the purpose and the function of the conditions are not achieved. The purpose of the essay is therefore to investigate whether the application of the conditions imposed by the Labour Court, need to undergo modifications to meet the underlying purpose of the creation of the conditions.

    By reason of the difficulty with the conditions, the essay provides three different amendments in which two of the amendments are ascertained to not contribute to such an improvement that they should actually be applied. The third amendment implies that the burden of proof to some degree is reversed from the employee to the employer, whereby the difficulties following the second condition are limited.

    To preserve the balance between the interests of both parties the standard of proof is modified for the employer. Except from the fact that the underlying purpose of the provisions can be met with this modification, the amendment also ensures that the procedural premises conform to what generally is considered valid. Additionally, the rules regain their effectiveness and predictability.

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    fulltext
  • 81.
    Arakelyan, Meline
    Jönköping University, Jönköping International Business School, JIBS, Institutet för näringslivsanalys. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Sexmånadersregelns förenlighet med EU-rätten2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.

    Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality. In the area of tax legislation it happens not very often that physical persons become an object of direct discrimination. The direct discrimination as well as all form of indirect discrimination is included in prohibition of discrimination. The comparable situations where different rules are applied result in discrimination. The situations given in the thesis are considered to be comparable but the six months rule has only resulted in tax exemption in one of the situations, which implies that discrimination took place. The discrimination depended on other criteria than nationality but the result was the same as the discrimination on the grounds of nationality. Depending on some circumstances the indirect discrimination can be justifiable with help of the "rule of reason"-test. Although the six months rule is incompatible with the EU law it can be justified considering the cohesion of the tax system.

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    fulltext
  • 82.
    Asplund, Malin
    Jönköping University, Jönköping International Business School.
    Dokumentationskrav vid internprissättning: En analys av lagförslagen till svenska dokumentationsregler i propositionen 2005/06:1692006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    According to the arm’s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm’s length range and consistent with conditions in the open market. The arm’s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.

    When transfer pricing between associated MNEs is not reflecting the arm’s length princi-ple, states face the possibility of losing tax revenue. The majority of OECD member coun-tries have implemented national documentation requirements and involve enterprises to present documentation on their transfer pricing. This obligation increases the possibilities for Tax Authorities to control whether or not a company follows the arm’s length princi-ple. Chapter V of the OECD Guidelines provides general guidance in this matter. Within the EU the transfer pricing forum JTPF, has developed a standardized model for docu-mentation known as the EUTPD. Application of the EUTPD depends on the MNEs themselves but also on national requests.

    The Swedish legislator intends to implement national documentation requirements through the Government Bill 2005/06:169 “Effektivare Skattekontroll”. The regulation is likely to become effective 1 January 2007. Regardless that the burden of proof still lies on the Tax Authorities, MNEs are obligated to produce documentation that will be used as evidence of their transactions. The bill is drafted as a legislative framework and the implication will be developed through further directions from the Tax Authorities. Court Law will also be significant in how the legislation is applied.

    This thesis concludes that the proposed regulation is unclear and therefore stands to coun-teracts or undermines the purposes behind the legislation. Since transfer pricing is not an exact science it is logical that the regulation be proposed as a framework, which would ren-der the possibilities for extensive interpretations. However, indistinctive rules would not increase neither the awareness nor the predictability concerning transfer pricing and docu-mentation requirements. Considering that the majority of MNEs in Sweden are small and medium sized companies and not always familiar with the arm’s length principle, the legis-lator should have expressed the documentation requirements more precisely. Nonetheless, since the enquiries will most likely increase, enterprises will be forced to allocate resources on their transfer pricing and documentation. This legislation will in turn increase the aware-ness and predictability in the long-term.

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    FULLTEXT01
  • 83.
    Axelsson, David
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ingemarsson, Jesper
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Rättssäkerhet och anstånd med betalning av skatt: En analys av 17 kap. 2 § p. 2-3 Skattebetalningslagen ur ett rättssäkerhetsperspektiv2007Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.

    It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses. The worse scenario for the taxpayer is if he or she goes bankrupt due to the rejected request.

    The tax assessment regulations forming the basis for the postponement of payment of tax regulations are considered disputable, which has brought the matter to the fore. When ap-plying for reassessment or making an appeal, the question arises whether the tax in process should be submitted before the matter has been settled. The regulations of chapter 23 sec-tion 7 of the payment of Tax Act stipulate that the obligation to submit taxes remains re-gardless of its disputability. The only way the taxpayer can avoid having to submit taxes be-forehand is to apply for postponement of payment of the tax. When the application for postponement of payment of tax has reached the Tax Authority it is treated separately from the underlying tax assessment matter. However, the outcome of the postponement of payment of tax matter depends on the prerequisites on which the tax assessment is based.

    This thesis is based on the regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. The section stipulates that postponement of payment of tax may be granted in matters where the outcome of an ongoing tax assessment process may be uncertain, or where it may lead to considerable damage or else appear unreasonable to submit taxes. The founda-tions for judgment are very vaguely worded, which creates room for subjective interpreta-tions, and moreover, it means that judicial authorities must fill up the prerequisites with their judgments. Unclear bases for judgment limit taxpayers’ demands for predictable taxa-tion, and the risk both local tax offices and the Tax Authority and administrative courts make different assessments is great.

    When the Tax Authority and the administrative courts treat claims for postponement of payment of tax, legal rights must always be considered. There are often deficiencies in the handling of the matters, which impair the taxpayers’ legal rights. The matters should be suf-ficiently investigated and the decisions motivated in a satisfactory manner. Moreover, the handling of claims for postponement of payment of tax should be objective, and decisions made with consideration to the consequences of the ruling.

    As things are at present, it takes a considerable amount of time for the courts to investigate the underlying tax assessment, which means the consequences of not being granted a post-ponement of payment of tax are so much the graver. This also means that the taxpayer is forced to live a long time in financial and psychological uncertainty. One suggestion of how to come to terms with this problem is to increase specialization in the administrative courts.

    The lack of clearly worded legal texts, preparatory work and practice leads to predictability being impaired for the individual and create difficulties for the Tax Authority and the ad-ministrative courts. From a legal rights perspective, more generous regulations regarding postponement of payment of tax should be introduced. One suggestion is to turn the main regulation of chapter 23 section 7 of the payment of Tax Act around. Postponement of payment of tax would then be granted unless particular reasons for its denial exist. An al-ternative to this suggestion may be to leave the main regulation in its current wording and have the exception regulations of chapter 17 section 2 of the payment of Tax Act grant postponement of payment of tax, unless particular reasons hindering this exist. In such a case of denying postponement of payment of tax the reasons for denial should be speci-fied.

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  • 84.
    Ayse, Uzun
    Jönköping University, Jönköping International Business School.
    Dokumentationsskyldigheten och dess förenlighet med den fria etableringen i EU -Behövs en harmonisering?2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
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    Dokumentationsskyldigheten och dess förenlighet med den fria etableringen i EU -Behövs en harmonisering?
  • 85.
    Aziz, Diden
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Rätten till naturaprestation: Bortfaller rätten efter det att ett långvarigt embargo har lyfts?2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time. After the embargo is withdrawn, the price on the market may have changed significantly, which indicates a financial sacrifice for a seller if he has to provide specific performance to the buyer. The question thus is whether the seller, after a prolonged economic sanctions is withdrawn, still is obliged to provide specific performance?

    The United Nations Convention on Contracts for the International Sale of Goods (CISG) is applicable where both parties are signatories to CISG or by rules of international private law. To require performance as a buyer is a general right in Article 46 CISG, but there are exceptions to this rule in Article 28 CISG. Article 28 CISG states that if one party is entitled to require performance of any obligation by the other party, a court is not bound to enter a judgment for specific performance unless the court would do so under its own law in respect of similar contracts of sale not governed by this Convention. Since CISG advocates a harmonized application of international trade, the right to specific performance cannot be waived just on the basis of Article 28 CISG alone. With regard to good faith in international trade in Article 7 (1) CISG, the principle of reasonableness, which is a general principle that the CISG is based upon in accordance with Article 7 (2) CISG and 7.2.2 (b) UPICC, and with the support of international usage regularity observed in the trade concerned in Article 9 CISG, the right to specific performance does not exist anymore after a prolonged embargo has been withdrawn.

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  • 86.
    Azrak, Jane
    Jönköping University, Jönköping International Business School, JIBS, Commercial and Tax Law.
    Arvsrätt: En analys av hemvistprincipen i EU:s arvsförordning och effekten av dess tillämpande i svensk rätt2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In order to harmonize the international private law and simplify situations of cross-border inheritance, EU has imposed a new inheritance regulation, Regulation (EU) No 650/2012 on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession and on the creation of a European Certificate of Succession. This regulation governs, among other things, jurisdiction and applicable law in situations of inheritance. The important connecting factor in determining jurisdiction and applicable law is habitual residence. That is why it is important to determine where the deceased person has their habitual residence since the member states’ national regulations look different and thereby have different definitions and interpretations of the term habitual residence. The clarification of the term in the inheritance regulation is therefore important. The question is how the term should be interpreted and which criteria are necessary to acquire habitual residence. The habitual residence term is interpreted as autonomous in the inheritance regulation. This means that the term is interpreted uniformly within all EU member states regardless of the states’ national interpretation of the term. Many circumstances should be taken into consideration when making a determination of habitual residence, such as regularity and duration of the deceased’s presence in the state concerned, the conditions and reasons for that presence, family relationships and social life. These circumstances show where the deceased has their centre of interests and, consequently, also their habitual residence. Furthermore, an analysis is made of which effects the application of the domicile principle will have, instead of the principle of nationality regarding jurisdiction and applicable law, in the Swedish law system. Since the Swedish courts already apply Swedish international private law where the domicile term is used as well as EU-regulations where the domicile principle is applied, it can be assumed that the courts in Sweden will not face particular difficulties in applying the residence principle.

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  • 87.
    Baaz, Christoffer
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Wahlbeck, Cesar
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skattetillägg i internprissättningsprocesser: En studie av begreppet oriktig uppgift2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Due to the globalisation there are a greater number of cross-border transactions between associated companies. To protect their tax base, countries such as Sweden have implemented rules against profits being transferred to low-taxed states. One of these measures is to monitor the transfer pricing of multinational enterprises. The widely accepted arm’s length principle states that a company trading with associated com-panies, should set prices in the same manner as it would when negotiating with in-dependent enterprises. In Swedish taxation law this principle is stipulated in chapter 14 sections 19-20 of the Income Tax Act (1999:1229). Despite the acceptance of the arm’s length principle all over the world multinational enterprises face the possibility of being subjected to double taxation. This is due to the differences in how countries interpret the principle. However, through bi- or unilateral agreements the double taxa-tion can be remedied. To calculate a price at arm’s length there are a number of methods available. The OECD has created Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations that suggest which of the methods that are applicable when under-taking a transaction. According to the Supreme Administrative Court’s ruling RÅ 1991 ref. 107 the Guidelines can be used in Sweden when determining the correctness of a company’s transfer pricing. A number of principles for determining if a transfer price is in accordance with the arm’s length principle can be found in the legislation, preparatory work and case-law. The legislation within chapter 14 sections 19 Income Tax Act super-sedes the generals laws on matters involving cross-border trade for income tax. If an adjustment of the taxable profit is to be made there need to be a discrepancy in the price set by the company and a price which two independent enterprises would have used. Furthermore the discrepancy has to have a negative effect on the result. Finally sound business reasons could justify a transfer price that varies over one or several years. If a company’s transfer pricing is held to be in conflict with the arm’s length principle the taxable result can be corrected. The next question that follows is if the information submitted to the Swedish tax authority is incorrect. When filing the tax return the com-pany has to provide all the relevant information that is needed to make a correct tax assessment. Otherwise incorrect information has been submitted. If this is the case a tax surcharge could be imposed. However, it requires that the tax authority has done a proper investigation of the case and that there are no other liberating factors. A wrong-ful valuation or interpretation of a regulation should not be considered incorrect infor- iv mation. The question whether incorrect information has been submitted in the tax return is often a difficult question to answer. Although the Supreme Administrative Court has dealt with a large number of cases concerning this matter, there are only a few of them which involve transfer pricing. Since 2008 the Swedish tax authority can request documentation on the enterprise’s transfer pricing towards associated companies. It should contain descriptions of the multinational enterprise. In addition the chosen method should be motivated and rele-vant comparable transactions ought to be stated. The enterprise’s liability to provide the tax authority with all the relevant information still applies. Therefore the documentation requirements could be seen as a formalisation of what information that is needed to prove a price on arm’s length. The difference is that the documentation does not have to be submitted until after the tax return is filed. To counter the risk of being penalised with a tax assessment a sufficient documentation could be handed in along with the tax return. When studying Swedish transfer pricing case-law you find that the tax authority has had difficulties over the last years proving inaccurate transfer pricing. This is due to the restrictive interpretation of the regulation and that caution to avoid hurdling sound business reasons has been taken. It can be said that neither a wrongly chosen method in itself nor a faultily valued asset is to be seen as incorrect information. However when applying a wrong method this could lead to that insufficient information is submitted in the tax return, which could lead to tax surcharges.

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  • 88.
    Baazius, Helena
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Mediation Process: a Better Access to Justice in EU?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Unlike litigation and arbitration, mediation is a more informal way to settle disputes. The process has been considered to be quick, cheap and interest-based and it is said to promote amicable settlements. Yet mediation is not commonly used as a dispute resolution method in Sweden today. However, mediation as a dispute resolution method is promoted by the EU institutions and the European Parliament and the Council has adopted a directive which will secure that the EU citizens, in some cases, will have the possibility to choose extrajudicial mediation as a dispute resolution method. Until now, it has not been possible for parties to immediately seek enforcement of the content of a Swedish extrajudicial mediation settlement agreement. However, the directive will also ensure that the EU Member States provide the EU citizens with such enforcement possibilities. According to the wording of the directive, the request of enforcement will require all parties' explicit consent. This means, that if such consent is not given, the content of the agreement cannot be made enforceable. The uncertainty whether such consent will begiven in the end of the process or not may contribute to people waiving to initiate a mediation process because the actual outcome of the process could be difficult to predict. For the mediation process to be considered as an equivalent way to settle disputes to the e.g. litigation proceeding, it is necessary that the parties also experience the results of the processes as equivalent. The requirement of consent is not totally abandoned in the proposed Swedish Mediation Act by which the directive shall be implemented. Instead of choosing the wording of the directive, there are other perspectives on the matter of enforcement which the Swedish legislature perhaps could be inspired by when implementing the directive.

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  • 89.
    Babil, Nermin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Lissabonfördraget: Effektivare EU efter reformen?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Europeiska unionen har en lång historisk bakgrund. Syftet med ett integrationssträvande var till stor del att säkerställa att en upprepning av de stora krigen inte skulle ske. Ändringar av EU fördragen har tidigare skett genom Maastricht-, Amsterdam- och Nice-fördragen. Lissabonfördraget ratificerades den 1 december 2009 av samtliga 27 medlemsstater inom EU för ett enat överstatligt samarbete. Därmed antogs en serie ändringar i Europeiska unionens fördrag. Avsikten med reformen är att göra EU mer demokratiskt, effektivt och öppen för insyn. Syftet med uppsatsen är att beskriva om ratificeringen av Lissabonfördraget medför en effektivisering i EU:s institutioner samt huruvida de ändrade beslutsprocesserna effektiviserar EU:s institutionella arbete. Blir EU en mer välfungerande organisation? Ratificeringen av Lissabonfördraget medför att Europeiska unionen innehar en uttrycklig status som juridisk person vilket ersätter den tidigare pelarstrukturen.

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  • 90.
    Bagga-Gupta, Sangeeta
    Örebro universitet, Akademin för humaniora, utbildning och samhällsvetenskap.
    Communication-practices and identities inside and outside school arenas in Sweden: languages, literacies and cultural practices in the 21st century2009Conference paper (Refereed)
  • 91.
    Bakken, Larry A.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    A Ethics, Public Officials and the Foundation of Government1997In: Introduction to Public Administration, Kaunas, Lithuania: Kaunas Technological University Press , 1997Chapter in book (Other academic)
  • 92.
    Bakken, Larry A.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    A Public Conflics an Public Officials1997In: Introduction to Public Administration, Kaunas, Lithuania: Kaunas Technological University Press , 1997Chapter in book (Other academic)
  • 93.
    Bakken, Larry A.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Alternative Dispute Resolution and Comparative Law: A Changing Landscape2007In: Law of Tolerance, Oslo: Gyldendal , 2007Chapter in book (Other academic)
  • 94. Bakken, Larry A.
    Baltic Experiences in Local Government: The Historical Development of Local Authority and Local Governance in Lithuania, Latvia and Estonia1997In: Hamline Law Review, ISSN 0198-7364, Vol. 20, no 3, p. 641-665Article in journal (Other academic)
  • 95.
    Bakken, Larry A.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Do Good Neighbors Make for Real Consensus Decision Making?: The Decision Making Process of the International Joint Commission2008In: Hamline Law ReviewArticle in journal (Other academic)
  • 96.
    Bakken, Larry A.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Global Legal Education: Can American Law Schools Respond to the Opportunities?2004In: German Law Journal, ISSN 2071-8322, Vol. 5, no 3, p. 335-338Article in journal (Other academic)
  • 97. Bakken, Larry A.
    Justice In The Wilderness: a study of frontier courts in Canada and the United States, 1670-18701986Book (Other academic)
  • 98. Bakken, Larry A.
    Report of the Committee on Government Operations: Joint Delivery of Services1993In: The Urban lawyer, ISSN 0042-0905, E-ISSN 1942-6593, Vol. 25, no 4, p. 935-939Article in journal (Other academic)
  • 99. Bakken, Larry A.
    The North American Free Trade Agreement: The Foundation For A New Trade Alliance1995In: Hamline Law Review, ISSN 0198-7364, Vol. 18, no 3, p. 329-335Article in journal (Other academic)
  • 100. Bakken, Larry A.
    et al.
    Beck, George A.
    Muck, Thomas R.
    Minnesota Administrative Procedure1987Book (Other academic)
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