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Your search for "swedish" yielded 91181 hits

No PE – no problem? - A study on the Swedish preliminary income taxes for foreign companies without tax liability in Sweden

Nya skyldigheter för utländska företag verksamma i Sverige infördes den 1 januari 2021. Trots frånvaron av ett fast driftställe i Sverige eller annan skattskyldighet, ska skatteavdrag för preliminär inkomstskatt göras från betalningar för arbete som ett utländskt företag utför i Sverige. Den innehållna skatten kan återbetalas, men tidigast efter att ett beslut om slutlig skatt har fattats efter rä

Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. Syftet bakom undersökningen är att utreda huruvida om den

Home States' Duty to Protect Human Rights - To what extent is Sweden requiring Swedish corporations to comply with human rights extraterritorially?

Det kan hävdas att multinationella företag undviker ansvar för mänskliga rättighetskränkningar på grund av otillräcklig nationell reglering så väl som folkrättsliga bestämmelser. Denna uppsats har därmed utformat tre syften: först ämnar uppsatsen att undersöka i vilken utsträckning staters skyldighet för att skydda mänskliga rättigheter kan minska företags straffrihet för mänskliga rättighetskränkIt has been argued that multinational corporations benefit from impunity when it comes to human rights violations due to inadequate corporate regulation in host states as well on the international level. Thus, there are three purposes of this thesis: first to examine to what extent states’ duty to protect human rights can be utilised to hold corporations accountable for human rights violations in

The Decision-Making Process of Foreign Direct Investment in Singapore - A multi-case study on three Swedish multinational corporations and Sweden’s Ambassador

Even though the eclectic paradigm was founded approximately 50 years ago, it remains among the leading frameworks for firms determining whether to engage in foreign direct investment (FDI). The framework asserts that multinational companies (MNCs) only will engage in FDI if they have ownership, location, and internalization advantages. There is currently a research gap pertaining to if there are a

A Swedish dietary guideline index, gut microbial α-diversity and prevalence of metabolic syndrome – observations in the Swedish CArdioPulmonary bioImage Study (SCAPIS)

Background: Metabolic syndrome (MetS) is characterized by coexisting risk factors for type 2 diabetes and cardiovascular disease. Diet is of importance in their aetiology, and gut microbiota (GM) may constitute a link between diet and metabolic health. Understanding the interplay between diet and GM could contribute novel insights for future dietary guidelines, and aid in preventive actions to mot

The Swedish Identity- Defining Swedishness and Political Loyalty

Abstract: Since the implementation of the European community in the 1950’s support for the integration process was founded on the necessity of establishing an ever-closer Union among the citizens of Europe. There was an overall belief that support for a European community would increase over time as a result of the opportunities it created and the functional pressures that followed. The public su