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I ett fåmansföretag existerar inget reellt tvåpartsförhållande mellan bolag och delägare eftersom delägaren innehar den totala kontrollen över företaget. Delägaren kan därmed styra över hur intäkter tas ut från företaget. Syftet med fåmansföretagsreglerna är att förhindra att inkomster som rätteligen utgör arbetsinkomst tas ut som lågbeskattad utdelning. Det särskilda regelverket för fåmansföretagMost limited companies in Sweden are closely held companies and for whom special tax regulations are applicable, the 3:12-regulations. Since no bilateral relationship exist between the shareholder and the company, the shareholder has complete control over the company’s profit and how it should be distributed. The purpose of the regulations is to prevent labour income turning into capital income an

Introducing a basis for further development of a risk-security model, this article discusses how such a model could be applied in an analysis of the area of youth employment. The article explores certain aspects of recent youth employment policies as expressed in union policies and in the national labour law of a number of EU Member States. Special attention is paid to national labour law reforms

Background: Snake mitochondrial genomes are of great interest in understanding mitogenomic evolution because of gene duplications and rearrangements and the fast evolutionary rate of their genes compared to other vertebrates. Mitochondrial gene sequences have also played an important role in attempts to resolve the contentious phylogenetic relationships of especially the early divergences among al

The interplay between two different water dissociation channels on rutile TiO2(110) was studied with the use of synchrotron radiation photoelectron spectroscopy. It was found that water dissociation at oxygen vacancies competes with water dissociation on defect-free regions such that one vacancy assisted dissociation event cancels one dissociation event on defect-free regions. The quenching affect

A density functional theory of the spatial distribution and biaxial nematic order of polymers of arbitrary length and rigidity inside a spherical cavity is proposed. The local order of different chain segments is considered as an alignment to a spatially varying director field of cylindrical symmetry. The steric interactions are taken into account in the second virial approximation. Polymer densit

The article aims to provide a more historically grounded approach to the relationship between communication and participation, by distinguishing different waves of media democratization. The article first discusses the concept of participation and some of its complexities, and then sketches a series of intense moments of participation in and through the media in (mainly the second half) the 20th a

NMR has contributed greatly to our current understanding of self-association, phase behaviour, and molecular dynamics in aqueous systems of oligo(ethylene oxide) mono-alkyl ether (CmEn) nonionic surfactants, which are extensively used in both basic scientific studies and technical applications as emulsifying agents and detergents. This review provides a comprehensive but concise overview of the va