Essays about: "KAP"

Showing result 1 - 5 of 54 essays containing the word KAP.

  1. 1. Does the purpose validate the means? A critical analysis of the 40th chapter 17 a § IL in Swedish tax law

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Felix Honnér; [2023]
    Keywords : Fiscal Law; Tax-deficiency; Taxational; Legality; Proportionality; Skatterätt; Taxation; Hoist; Law and Political Science;

    Abstract : I fallet HFD 2021 ref. 33 var problematiken angående överlåtelser av under-skottsföretag en central punkt. Fallet, även kallat Hoist-målet, hanterade frågan om huruvida en överlåtelse av ett underskottsföretag stred mot reg-lerna i 40 kap. IL alternativt skatteflyktslagen. READ MORE

  3. 2. Vilken effekt har specialsortiment på skördares produktivitet och bränsleförbrukning?

    University essay from SLU/Department of Forest Biomaterials and Technology (from 131204)

    Author : Johanna Abrahamsson; [2023]
    Keywords : Kortvirkesmetoden; Aptering; Slutavverkning; Stocklängder; Antal sortiment;

    Abstract : Det svenska skogsbruket är uppbyggt kring att skördare apterar träd till önskade stocklängder i skogen. Vilken längd som apteras fram beror på flertalet faktorer, bl.a.; industriernas önskemål, val av apteringsberäkning och skogsbeståndets egenskaper. READ MORE

  4. 3. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Douglas Linton Wahlgren; [2023]
    Keywords : skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

    Abstract : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. READ MORE

  5. 4. Hemlig dataavläsning och skyddet för den personliga integriteten

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Jorun Åhlin; [2021]
    Keywords : Hemlig dataavläsning; personlig integritet; artikel 8 EKMR; 2 kap. 6 § RF;

    Abstract : .... READ MORE

  6. 5. Refusing Medical Treatment due to Mental Capacity - A Study of the Concept of a Valid Consent and What the Healthcare Personnel's Obligations are When the Patient has not Given an Informed Consent

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Thérèse Bennshagen; [2021]
    Keywords : Healthcare; Mental Capacity; Legal Capacity; Administrative Law; Social and Welfare Law; Public International Law; Law and Political Science;

    Abstract : This essay has two purposes: to examine how much the patient has to understand to be able to consent to medical treatment and what the healthcare personnel's obligations are when the consent is not informed. Regarding the first purpose I concluded that there is no explicit requirement of a certain mental capacity to consent but that if one considered an uninformed consent to constitute a forced bodily intervention, which is prohibited in Chapter 2 Section 6 Instrument of the Government, then medical treatment can be refused. READ MORE