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Problematiken kring räntesnurror uppmärksammades första gången på 1990-talet i det så kallade Mobil-Oilfallet. Vid denna tid var begreppet räntesnurror ännu inte myntat och Skatteverket hade inte insett att skatteplaneringsförfarandet kunde komma att årligen undandra staten flera miljarder kronor i skattepengar. Problemet låg i den obegränsade ränteavdragsrätten i 16 kap. 1 § IL som gjorde att kon
This academic paper explores the current state of regulation in outer space, highlighting the existence of a legal vacuum and the absence of clear norms governing space activities. Existing treaties are often vague and inconclusive in their interpretations. Meanwhile, a new space race is emerging, with commercial entities taking the lead in the West, while global players such as China and Russia sDet går att konstatera att regleringen av rymden befinner sig i en form av rättsligt vakuum. Det saknas idag en tydliga normer för användningen av rymden. Tolkningar av de få traktat som ratificerats av majoritetens av världens länder är vaga och ofta intetsägande. Samtidigt håller en ny rymdkapplöpning på att växa fram. Den här gången har kommersiella aktörer lagt sig i framkant i väst medan glob
The digital games industry is one of the fastest growing branches in the creative sector in Sweden: In the last three years the proportion of employees has increased with about 20 percent. Specific for this branch is that digital games companies compete in a highly globalized and digitalized market dominated by a few large corporations. It creates the backdrop for specific working conditions. PrevThe digital games industry is one of the fastest growing branches in the creative sector in Sweden: In the last three years the proportion of employees has increased with about 20 percent. Specific for this branch is that digital games companies compete in a highly globalized and digitalized market dominated by a few large corporations. It creates the backdrop for specific working conditions. Prev
Centre for Mathematical Sciences Division of Mathemat ics and Numerica l Analysis Course Analysis for NUMN21 Advanced course in Numerical Algorithms with Python/SciPy, Autumn 2022 Course Information Lecturer: Claus Führer, Robert Klöfkorn, Andreas Langer Teaching assistants: None. Number of students: 7 newly registered and 0 re-registered. 0 students answered the course evaluation. Additionally, a
https://www.maths.lu.se/fileadmin/maths/Matematik_NF/Kursutvaerderingar/HT2022/NUMN21HT22.pdf - 2026-07-06
