Sökning: "Swedish company law"

Visar resultat 16 - 20 av 40 avhandlingar innehållade orden Swedish company law.

1. 16. Inkomst av näringsfastighet i enskild näringsverksamhet - arbetsinkomst eller kapitalinkomst?

   Författare :Urban Rydin; Juridiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; income taxation; taxes; simple company; earned income; depreciation carry back and repair carry back.; finansrätt; skatterätt; fiscal law; capital gains taxation; simple firm; classification of activity; classification of real estate; capital income; dualistic tax system;

   Sammanfattning : Since the tax reform of 1990 the Swedish tax system separates earned income and capital income. On earned income such as "income from business" taxes and fees leads to a total margin tax burden that vary between 45 and 75 %. This margin effect can be compared to the 30 % proportional income tax on capital income. LÄS MER

3. 17. Fåmansaktiebolag : en skatterättslig studie av alternativen särreglering och allmän reglering för beskattning av fåmansaktiebolag och dess ägare m.fl

   Författare :Mats Tjernberg; Juridiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; fiscal law; skatterätt; general principles; interpretation; apportionment between capital and earned incomes; special regulation; income taxation; close companies; tax law; finansrätt;

   Sammanfattning : The purpose of this dissertation is to examine whether special taxation rules for close companies and their owners are necessary, or that taxation in accordance with the general principles of income taxation will suffice. The principles of statutory interpretation of the Supreme Administrative Court and development trends in this area are described. LÄS MER

4. 18. Aktieägaravtal. Särskilt om besluts- och överlåtelsebindningar

   Författare :Niklas Arvidsson; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; decision obligations; transfer obligations; separation principles; shareholder agreements; agreements and company law effects; contractual freedom and company law;

   Sammanfattning : The thesis aims at clarifying the function and civil law effects of shareholder agreements according to Swedish law. Shareholder agreements perform important functions as instruments to reduce risks associated with company law. It is clear that many companies do not correspond to the image of the company and its shareholders - i.e. LÄS MER

5. 19. Rekonstruktionsuppgörelsen : Om maktutövning och intresseförhållanden vid rekonstruktion av aktiebolag

   Författare :Markus Ehrenpil; Mikael Möller; Hans Renman; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Företagsrekonstruktion; rekonstruktion; planförhandling; rekonstruktionsuppgörelse; offentligt ackord; FRekL.; Civil Law; Civilrätt;

   Sammanfattning : AbstractThe restructuring agreement. The exercise of power and interest relationships in the restructur- ing of limited companies. LÄS MER

7. 20. Finansiering med fastigheter som säkerhetsunderlag : Köp, pant, hyra och jordabalkens gränser

   Författare :Elisabeth Ahlinder; Richard Hager; Göran Millqvist; Kåre Lilleholt; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; real estate; real property; land code; pledge; form requirements; leasing; security; property bonds; securitisation; mezzanine-loan; ring fence; triple net; fast egendom; fastighet; jordabalken; panträtt; formkrav; hyra; säkerhet; fastighetsleasing; fastighetsobligationer; värdepapperisering; fastighetsbolag; mezzanine-lån; negativklausuler; ring fence; triple net; Private Law; civilrätt;

   Sammanfattning : This doctoral dissertation examines the extent to which the actual use of commercial premises as security is consistent with how such premises theoretically are to be used for such purposes. The objective is to examine the functionality of the Swedish Land Code (LC)(1970:994) in relationship to the use of alternative financing forms and techniques. LÄS MER