Sökning: "juridiska fakulteten"

Visar resultat 6 - 10 av 763 avhandlingar innehållade orden juridiska fakulteten.

  1. 6. 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. 7. Straffansvar och modern brottslighet. En idékritisk studie av straffansvar för juridiska personer

    Författare :Sverker Jönsson; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; corporate criminal responsibility; criminal law; corporate crime; corporations; folklore; ideological individualism; industrialization; legal persons; supernatural beings; mediated action; white collar crime; straffrätt;

    Sammanfattning : This thesis seeks to explore critically the idea of corporate criminal responsibility. The criminal responsibility of corporations is constructed as a criminal responsibility of legal persons. LÄS MER

  4. 8. CFC-lagstiftning. En studie av CFC-beskattning i belysning av den internationella beskattningsrättens utsträckning, den internationella skatterätten, neutral beskattning samt beskattning efter skatteförmåga

    Författare :Lars-Erik Wenehed; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; CFC; tax haven; current taxation; controlled companies; shareholder taxation.; foreign companies; CFC-legislation; fiscal law; skatterätt; finansrätt;

    Sammanfattning : This thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legislation, in relation to the international right to tax, international tax law, neutral taxation and taxation according to the taxpayer´s ability to pay. The Organisation for European Cooperation and Development (OECD)has recommended to all member-states that they incorporate CFC legislation into their drive against unfair tax competition. LÄS MER

  5. 9. Sverige - EEC och konkurrensen: aspekter på Sveriges frihandelsavtal med EEC med särskild tonvikt på avtalets konkurrensregler

    Författare :Hans Henrik Lidgard; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; civilrätt: konkurrensrätt; private law: competition law; immaterialrätt; frihandelsavtal Sverige - EEC; införlivande; direkt effekt; revision svensk konkurrensrätt;

    Sammanfattning : Sveriges frihandelsavtal med EEC. En genomgång av avtalens mål medel och administration. Hur ska bestämmelserna tolkas mot bakgrund av bl.a. LÄS MER

  7. 10. Arbetsledningsrätt och arbetsskyldighet : en komparativ studie av kvalitativ flexibilitet i svensk, engelsk och tysk kontext

    Författare :Mia Rönnmar; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; komparativ rätt; functional flexibility; labour market flexibility; employment contract; information and consultation; employment protection; obligation to work; variation of contract; direct and allocate work; managerial prerogative; industrial relations; EC law; German law; English law; labour law; Swedish law; comparative law; Arbetsrätt; European law; EU-rätt; EU law; public law; civilrätt;

    Sammanfattning : The general aim of this doctoral thesis is to study the legal regulation of the managerial prerogative and how it relates to the employee’s obligation to work in Swedish, English and German law in the light of the increasing flexibilisation of working life. The ongoing flexibilisation of working life is often described as an increase in adaptability and allocative flexibility, and as a shift from traditional to atypical employment. LÄS MER