Sökning: "exemption"

Visar resultat 1 - 5 av 29 avhandlingar innehållade ordet exemption.

  1. 1. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden

    Författare :David Kleist; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; double taxation; double tax treaty; capital export neutrality; CEN; CIN; capital import neutrality; exemption; exemption with progression; modified exemption; limitation of the tax rate; credit; full credit; ordinary credit; tax sparing credit; foreign tax credit limitation; maximum deduction; interpretation of double tax treaties; model tax convention on income and on capital; the OECD Model; the Commentaries of the OECD Model; subject identity; timing mismatch; attribution of income; allocation of expense; RÅ 1996 ref. 84; RÅ 2008 ref. 24; RÅ 2010 ref. 112; dubbelbeskattning; dubbelbeskattningsavtal; skatteavtal; kapitalexportneutralitet; kapitalimportneutralitet; alternativ exempt; OECD:s modellavtal;

    Sammanfattning : Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. LÄS MER

  3. 2. Friskrivningsklausuler. Giltighet och räckvidd. Särskilt om friskrivning i kommersiella avtal om köp av lös egendom. : (Exemption Clauses.Validity and scope. Especially about exemption clauses in commercial contracts for the sale of goods)

    Författare :Thorsten Lundmark; Umeå universitet; []
    Nyckelord :;

    Sammanfattning : .... LÄS MER

  4. 3. Kriminaldårar : Sinnessjuka brottslingar och straffrihet i Sverige, ca 1850–1930

    Författare :Lars Garpenhag; John Rogers; Sofia Ling; Jenny Björkman; Uppsala universitet; []
    Nyckelord :HUMANIORA; HUMANITIES; history of psychiatry; history of crime and criminal justice; 19th century; 20th century; Sweden; forensic psychiatry; forensic medicine; criminal lunatics; asylum; patient records; Historia; History;

    Sammanfattning : The aim of this thesis is to explain how the management of insane offenders operated and changed in Sweden in the approximate period 1850–1930. The investigation concerns primarily a level of practice, i.e. how insane offenders were treated in courts and insane asylums as a part of the everyday activities of these institutions. LÄS MER

  5. 4. Utilisation of health services in a transitional society : studies in Vietnam 1991-1999

    Författare :Ngo Van Toan; Karolinska Institutet; Karolinska Institutet; []
    Nyckelord :Utilisation; expenditure; exemption; reproductive health; outpatient services; transition; Vietnam.;

    Sammanfattning : General objective: The general objective is to assess the utilisation of public health services among different social groups in a period of rapid policy and society changes in Vietnam. Methods: Studies on the utilisation of reproductive health services were based on one household survey conducted in a lowland district in 1992 and two other surveys performed in 1991 and 1994 in a highland district. LÄS MER

  7. 5. Health care pricing and payment reforms in China : the implications for health service delivery and cost containment

    Författare :Qingyue Meng; Karolinska Institutet; Karolinska Institutet; []
    Nyckelord :China; financing; pricing policy; payment; exemption program; tuberculosis; hospital performance and charges; drug pricing; rational use of drugs;

    Sammanfattning : China's transition into a market economy has exerted some influence on the health sector in terms of a significant growth of facilities, but it has also produced a range of destabilizing social costs. This thesis analyzes the relations between healthcare pricing and payment reforms and the different delivery aspects such as the exemption program for the poor, public health programs for tuberculosis control and the provision of hospital services. LÄS MER