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Skatteplanering genom så kallade räntesnurror har skapat snedvridningar inom bolagssektorn där företag med stora räntekostnader har kunnat minska den beskattningsbara vinsten genom avdrag. Avsaknaden av en tydlig reglering medförde att Skatteverket lade fram en promemoria år 2008 med förslag om en särskild reglering med begränsning av ränteavdrag som främst motiverades av skatteskäl. RänteavdragsbTax planning through interest deduction has created inequality on the market where companies with high interest cost have been able to reduce the taxable income through interest deduction. The lack of a clear regulation resulted in a memorandum from the Swedish Tax Authority presented in 2008 with the suggestion of a certain regulation with limitations regarding the possibility of interest deducti

Utgångspunkten för denna uppsats är att det i det svenska samhället råder en stark norm kring tvåsamhet som grund för familjebildning, vilket blir tydligt redan i första kapitlet i ÄktB i vilket det framgår vilka som har rätt att gifta sig - de som befinner i sig i en parrelation. Polygami i form av månggifte är emellertid olagligt. I uppsatsen studeras hur tvåsamheten legitimeras och vad som uttrThis thesis is based on the assumption that Swedish society has a strong norm surrounding twosome togetherness as the basis for family construction. This is already evident in the first chapter of the Swedish Marriage Code, which refers to those eligible to marry as two persons in a relationship. Polygamy, however, is illegal. The thesis examines the legal concept of twoness; what is said about it

På grund av att miljöskatter kan användas som ett ekonomiskt styrmedel samtidigt som de även tillskrivs ett fiskalt syfte har användningen av dessa i gröna skatteväxlingar blivit populärt hos den svenska lagstiftaren. Att ersätta förlorade intäkter från inkomstskatt med intäkter från miljöskatter kan dock ibland visa sig vara problematiskt, eftersom miljöskatternas styrande effekt medför att de inEnvironmental taxes are often designed to both shift away demand from goods that have a negative impact on the environment, and to generate tax revenue to the public treasury. This makes them appropriate to use in green tax shifts, where the legislator is able to reduce other taxes, e.g. taxes on income, while still being able to maintain overall tax revenue. A green tax shift can however sometime

Riktlinjer_FU_rev 151014_eng med tillägg 160629 Department of Service Management and Service Studies GUIDELINES FOR THIRD-CYCLE EDUCATION IN SERVICE STUDIES Revision approved by the board of the Department of Service Management and Service Studies on 14 October 2015. Reg. no STYR 2015/1162 The first doctoral students in service studies were admitted in spring 2006. Our ambition at the Department o

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/riktlinjer_fu_rev_151014_eng_med_tillagg_160629.pdf - 2026-07-25

Riktlinjer_FU_rev 170607_eng Department of Service Management and Service Studies GUIDELINES FOR THIRD-CYCLE EDUCATION IN SERVICE STUDIES Revision approved by the board of the Department of Service Management and Service Studies on 7 June 2017. Reg. no STYR 2017/960 The first doctoral students in service studies were admitted in spring 2006. Our ambition at the Department of Service Management and

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/riktlinjer_fu_rev_170607_eng.pdf - 2026-07-25

Namnl.st-36 75 ORNIS SVECICA 9:75–82, 1999 Male aggressiveness and the possible occurrence of group territoriality in the Brambling Fringilla montifringilla Abstract MARE LÕHMUS & BENGT SILVERIN Bramblings are nomadic birds with an interesting breeding ecology. Their nests are often aggregated in groups of two to eight nests. Such aggregated nesting may indicate the existence of group territories,

https://www.luvre.lu.se/sites/luvre.lu.se/files/luvre-1221999lohmusmflgrupprevirbe.pdf - 2026-07-25

Early Childhood Gut Microbiomes Show Strong Geographic Differences Among Subjects at High Risk for Type 1 Diabetes Diabetes Care 2015;38:329–332 | DOI: 10.2337/dc14-0850 OBJECTIVE Gut microbiome dysbiosis is associated with numerous diseases, including type 1 diabetes. This pilot study determines how geographical location affects themicro- biome of infants at high risk for type 1 diabetes in a pop

https://www.teddy.lu.se/sites/teddy.lu.se/files/06032016_679_40_kemppainen_diab_care_2014.pdf - 2026-07-25

03MOD_Magnusson_LTH-konferens_2025 LTH:s 13:e Pedagogiska Inspirationskonferens, 4 december 2025 Abstract— Många (fysik)laborationer på universitetsnivå är detaljerat styrda och inriktade på att bekräfta teori med siffror. I det här exemplet vänder vi på perspektivet och låter studenterna utforska ett fenomen utan mätinstrument, med fokus på vad de faktiskt observerar. Studenterna släpper en fotbo

https://www.lth.se/fileadmin/cee/genombrottet/konferens2025/C2_Magnusson.pdf - 2026-06-09

RWI Welcomes Luxembourg’s Support for ICMD, Strengthening International Humanitarian Law Compliance - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Edu

https://rwi.lu.se/news/rwi-welcomes-luxembourgs-support-for-icmd-strengthening-international-humanitarian-law-compliance/ - 2026-07-23

Culture and Society | Urban Arena Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any personally identifiable i

https://www.urban.lu.se/focus-areas/culture-and-society/ - 2026-07-23

Mobilities and Transport | Urban Arena Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any personally identifia

https://www.urban.lu.se/focus-areas/mobilities-and-transport/ - 2026-07-23

Climate and Energy | Urban Arena Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any personally identifiable in

https://www.urban.lu.se/focus-areas/climate-and-energy/ - 2026-07-23

Review of the Raoul Wallenberg Institute’s 2012 – 2014 Kenya Programme - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and A

https://rwi.lu.se/2015/03/25/review-of-the-raoul-wallenberg-institutes-2012-2014-kenya-programme/ - 2026-07-23

Improving Prison Management in Indonesia Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme Work Methods Focus Areas Business and Human Rights Internat

https://rwi.lu.se/2016/06/15/improving-prison-management-in-indonesia/ - 2026-07-23

University of Zimbabwe Wins the All Africa Regional Moot Court Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme Work Methods Focus Areas Business and

https://rwi.lu.se/news/university-of-zimbabwe-wins-the-all-africa-regional-moot-court-competition-on-international-humanitarian-law-2024/ - 2026-07-23

Support to the Strengthening of the African Regional Human Rights Mechanisms   - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advi

https://rwi.lu.se/support-to-the-strengthening-of-the-african-regional-human-rights-mechanisms/ - 2026-07-23

The Genesis and Evolution of Concepts Within the Evolution of Cognition: Reections on Concepts in the Context of Merlin Donald's Work on Cognitive Evolution Joel Parthemore PAICS Research Group, Department of Informatics University of Sussex, Brighton, UK Cognitive Science Group, Department of Philosophy University of Lund, Sweden 1 Introduction No truth appears to me more evident, than that beast

https://projekt.ht.lu.se/fileadmin/user_upload/sol/ovrigt/projekt_ccs/evolution-new.pdf - 2026-07-23

Global China workshop on African development in a world of energy transitions - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advic

https://rwi.lu.se/news/global-china-workshop-on-african-development-in-a-world-of-energy-transitions/ - 2026-07-23

Moot Court Competition Zimbabwe - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programm

https://rwi.lu.se/news/moot-court-competition-zimbabwe/ - 2026-07-23

Education is key to promoting human rights, says Do Qui Hoang - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis O

https://rwi.lu.se/2014/10/07/education-key-promoting-human-rights-says-qui-hoang-2/ - 2026-07-24