Sökning: "mats tjernberg"
Visar resultat 1 - 5 av 7 avhandlingar innehållade orden mats tjernberg.
1. Fåmansaktiebolag : en skatterättslig studie av alternativen särreglering och allmän reglering för beskattning av fåmansaktiebolag och dess ägare m.fl
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
2. Framgångsfaktorer i läs- och skrivlärande : En praxisorienterad studie med utgångspunkt i skolpraktiken
Sammanfattning : The aim of this study is to analyse the factors underlying successful reading and writing education and the educational conditions promoting reflective didactic skills, focusing on the students’ development of reading and writing abilities. Large international surveys indicate that the consensus concerning reading and writing education achieved by science during the past decade has had limited impact on classroom activities. LÄS MER
3. Specialpedagogik i skolvardagen : En studie med fokus på framgångsfaktorer i läs- och skrivlärande
Sammanfattning : This is a praxis-oriented case study of written language activities in Forms 1–5 in the nine-year Swedish compulsory school. The emphasis is on pupils at risk of developing reading and writing disabilities. LÄS MER
4. Internprissättning och omkarakterisering : En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen
Sammanfattning : The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. LÄS MER
5. Utflyttningsbeskattning av kapitalökningar : En skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problem
Sammanfattning : The objective of the thesis is to identify and critically analyze some of the problems which arise due to emigration taxes on capital gains for individuals in relation to tax treaty law and EU law. An emigration tax is an income tax rule which applies when an individual transfers residence from one state and thereby becomes a resident of another country. LÄS MER