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Hittade 2 avhandlingar som matchar ovanstående sökkriterier.

  1. 1. Development and evaluation of a new method to objectively measure spasticity

    Författare :Johan Gäverth; Karolinska Institutet; Karolinska Institutet; []
    Nyckelord :;

    Sammanfattning : Spasticity is a neurological symptom that can occur after stroke and traumatic brain injury due to a lesion of the motor pathways descending from the brain to the brainstem and spinal cord. Spasticity is characterised by a velocity-dependent increase in resistance when muscles are passively stretched. LÄS MER

  2. 2. Skatteplanering och kapitaliseringsfrågor : En skatterättslig studie av olika metoder att ingripa mot internationell skatteplanering med under- respektive överkapitaliserade bolag

    Författare :Leif Gäverth; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Law; anti-avoidance statute; arm s length rule; burden of proof; guarantee; interest deduction; letter of comfort; substance over form; tax avoidance; tax-exempt dividends; tax planning; tax treaties; thin capitalisation; thick capitalisation; RÄTTSVETENSKAP JURIDIK; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Sammanfattning : The purpose of this thesis is to study different methods of challenging international tax planning schemes involving thinly capitalised Swedish subsidiaries of foreign companies and thickly capitalised foreign subsidiaries of Swedish companies. The thesis also examines the civil and tax law consequences of both issuing letters ofcomfort, and fulfilling the obligations they create. LÄS MER