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Sverige har historiskt sett haft ett generöst konsolideringssystem för koncerner med stora avdragsmöjligheter. Avdragsmöjligheten för bland annat ränta har dock begränsats i allt större utsträckning på grund av viktigare samhällsintressen, så som ett förhindrande av skatteflykt och aggressiv skatteplanering. Ett resultat av detta är att det år 2019 trädde i kraft nya generella ränteavdragsbegränPreviously Sweden has had a generous consolidation system for groups with large deduction possibilities. However, the possibility of interest deductions, among other things, has increasingly been limited due to more important societal interests, such as preventing tax evasion and tax avoidance practices. As a result, new general interest limitation rules were put into practice in 2019 affecting

In today’s connected world, businesses are increasingly going online. Additionally, the online industry is transforming into an international business arena, flourishing with opportunities to grow and expand. However, the internationalisation has raised a number of challenging issues. One of these challenges is foreign exchange. Foreign exchange is needed to sell and buy on markets with different

Ungdomsbrottslighet är ett omdiskuterat och ständigt aktuellt ämne. I det svenska påföljdssystemet särbehandlas unga lagöverträdare i åldern 15-20 år vid straffmätningen och påföljdsvalet. Det innebär att brott som begås av ungdomar bestraffas lindrigare än om motsvarande brott begås av någon som fyllt 21 år. Det finns också särskilda påföljder som endast ungdomar kan ådömas. Tidigare i år ändraJuvenile delinquency is a much debated topic. In the Swedish penal system, young offenders aged 15-20 are treated differently in sentencing and the choice of sanction. This means that crimes committed by young people are punshied less severely than if a corresponding crime is committed by someone who has reached the age of 21. There are also special forms of sanctions that can only be imposed on y

Genom äktenskapsförord har makar möjlighet att reglera sina egendomsförhållanden vid en eventuell skilsmässa. Om en make anser att ett eller flera villkor i äktenskapsförordet är oskäliga kan denne åberopa jämkning enligt bestämmelsen i 12 kap. 3 § Äktenskapsbalken (SFS 1987:230) (ÄktB). I förarbetena till lagen, prop.1986/87:1, uttalade departementschefen att bestämmelsen ska tillämpas restriktivThrough prenuptial agreements, spouses have the opportunity to regulate their economic conditions in case of a divorce. If one spouse finds one or more conditions in the agreement to be unreasonable, they can appeal for adjustment of this through the regulation in 12 ch. 3 § ÄktB (the Swedish martial law). In the legislative history of the law, prop.1986/87:1, the minister expressed that the admin

As the “engine of life”, metabolic rate is one of the most well-studied physiological traits across the animal kingdom. Metabolic rates have been linked to key physiological and life-history traits as well as to large scale ecological processes. For decades, scientists have tried to understand and explain metabolic allometry – the relationship between metabolic rate MR and body mass M (MR = bMa).

LUDC-IRC Postdoctoral Program 2020 – Project 8 LUDC-IRC Postdoctoral Program 2020 – Project 8 Bioinformatician for the study of α- and β-cell function in T2D – machine learning of human multi-omics data and functional follow-up PI: Charlotte Ling Co-PIs: Lena Eliasson and Tina Rönn Purpose and aims Overall aim: To identify and functionally validate novel, targetable disease mechanisms underlying T

https://www.ludc.lu.se/sites/ludc.lu.se/files/ling_project_8.pdf - 2026-07-18

Popular Abstract in Swedish Det är välkänt att övervikt och fetma är starkt associerade med sjukliga förändringar i hjärtkärlsystemet och ökar risken att drabbas av hjärtkärlsjukdom och förtida död. Trots att viktnedgång hos överviktiga kan leda till en tillbakagång av sjukliga förändringar i hjärta och kärl, har man dock inte klart visat att viktnedgång leder till minskad risk att drabbas av hjärHigh body mass index (BMI) is associated with cardiovascular risk factors such as hypertension, dyslipidemia, and insulin resistance. Obesity is also an independent risk factor for coronary artery disease (CAD) and can cause structural as well as functional changes in the heart. High BMI is associated with increased mortality in the population. Weight-loss from a state of overweight or obesity may

The procurement process can be defined as all the activities required in getting a product or a service from the supplier to a final destination. It encompasses the purchasing function, storing, transportation and manages the relations between suppliers and internal customers. It is a cyclical process involving the following activities: analysis, planning, implementation, and measurement. The perf

The newly adopted Directive on Corporate Sustainability Due Diligence (CSDDD) necessitates companies operating on the internal market of the Eu-ropean Union to incorporate a risk-management regime to account for their businesses’ effects on, inter alia, human rights. To the backdrop of an increasing fragmentation of laws on the internal market, CSDDD introduces obligations for companies to identif

The EU Trade Secrets Directive (‘the Directive’) has standardized the national laws in EU member states for the protection of trade secrets. For the first time, a harmonised definition of what constitutes a ‘trade secret’ is established as well as common measures aimed at preventing the misappropriating of trade secrets and rules for procedures and sanctions.The adoption of the Directive reflects

Gränsöverskridande arbete ökar allt mer i dagens internationella samhälle. Den snabba tekniska utvecklingen innebär att arbete inte behöver utföras på en viss plats. Arbetsuppgifter kan utföras på flera olika platser och i flera olika stater. Därav uppkommer ofta frågan vilket land som har rätt att beskatta tjänsteinkomsten. Ofta gör två stater anspråk på att beskatta samma tjänsteinkomst. För attCross-border work is increasing in our international society. Due to technical progress, work does not need to be performed in a certain place. Work assignments can be performed in various places and in several states. Often the question arises which country has the right to tax the remuneration. Sometimes two states claim to tax the same remuneration. In order to eliminate such taxation and to en

Elektroniska hälsodata produceras, insamlas och används idag av ett stort antal olika typer av aktörer inom EU. Tillgången till och delningen av denna elektroniska hälsodata anses utgöra ett led i att såväl förbättra hälso- och sjukvården inom unionen som för främjandet av exempelvis innovation och forskning. För att kunna förverkliga den fulla potential denna elektroniska hälsodata innehar inrättElectronic health data are currently produced, collected and used by a wide range of actors within the European Union. Access to and sharing of such data are regarded as instrumental in both improving healthcare within the Union and in promoting, inter alia, innovation and research. In early 2025, through the European Health Data Space Regulation, a framework governing the use and exchange of such

Arbetet behandlar digitala produkters rättsliga ställning; närmare bestämt huruvida dessa produkter ska klassificeras som tillhandahållande av tjänster, eller som köp av varor. Med begreppet digitala produkter ska förstås datorprogram, musikfiler, videofilmer, bildfiler, e-böcker, applikationer, datorspel, mm. Fokus kommer att ligga på konsumenternas rättsställning vid förvärv av de digitala produThis essay discusses digital content and their judicial status; especially the issue concerning the classification of digital content as either sales contracts or service contracts. The term digital content is to be understood as computer programs, applications, games, music, videos or texts. This essay will mainly focus on consumers and their rights when purchasing digital content which are not s

The European Union today consists of 25 Member States. The Member States all have different tax systems and different rates of taxation. A few Council Directives have been adopted in order to harmonize direct taxation between the Member States, but none regarding cross-border losses. Losses are negative profits, they do not give rise to the levy of taxes but they may reduce the tax burden that wou

In 1998 the UK received a new competition legislation, the Competition Act 1998. The Act contains two prohibitions, the Chapter I and the Chapter II prohibitions, which are modelled on Articles 81 and 82 of the EC Treaty. The Act also contains a very important provision in section 60, which declares that the new Act shall be interpreted in an EC harmonious manner. This essay examines section 60 in

Personer som vistas i Sverige utan tillstånd, papperslösa, har enligt lag (2013:407) om hälso- och sjukvård till vissa utlänningar som vistas i Sverige utan nödvändiga tillstånd, rätt att erhålla en begränsad hälso- och sjukvård. Bland annat ska regioner erbjuda gruppen ”vård som inte kan anstå”. Begreppet har av yrkesverksamma, frivilligorganisationer och myndigheter kritiserats för att vara svårPeople staying in Sweden without permit – undocumented migrants – have, according to the Act (2013:407) on health care for certain foreigners who are staying in Sweden without necessary permits, a right to receive limited health care. Among other things, Swedish regions must offer this group “care that cannot be deferred”. This wording has been criticized by medical professionals, organizations, a

Platform for Strategic Work 2026-2027 REGULATORY DOCUMENT COVER PAGE Platform for Strategic Work 2026-2027 Type of regulatory document: Strategy Definition of the type of regulatory document: Strategies contain overall visions and goals, may state priorities, indicate a direction, are by their nature activating, meaning that the aim is action. They cover a fixed term. Approved by: Vice-Chancellor

https://www.staff.lu.se/sites/staff.lu.se/files/2026-05/platform-for-strategic-work-2026-2027.pdf - 2026-07-18

Insikt och Handling 5 INSIKT OCH HANDLING Utgiven av Hans Larsson Samfundet Volym 5 REDAKTÖR: TORD SIMONSSON DISTRIBUTION: AB PH. LINDSTEDTS UNIV.-BOKHANDEL TRYCKNING: SKÅNSKA CENTRALTRYCKERIET, LUND 1964 ISSN 0436-8096 PDF: TABULA, MÄRSTA 2020 ISBN: 978-91-88702-15-9 VERSION 1.0 — 2020-05-14 – 2 – Innehåll 5 Filosofi och idéhistoria Två essäer Gunnar Aspelin 37 Liberalism och demokrati Pär-Erik B

https://www.fil.lu.se/fileadmin/user_upload/fil/dokument/hanslarsson/Insikt_och_handling_vol_5.pdf - 2026-07-16

Research education | Department of Design Sciences 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 personal

https://www.design.lth.se/english/education/research-education/ - 2026-07-16

Hilma nr 6 2001 Hilma nr 6 2001 file:///C|/Users/hist-eku/Desktop/hilma/hilma_01vt06.htm[2011-04-20 16:10:30] Nr 6, 2001 01 08 Årgång 26, 2000/01, Historiska Institutionen i Lund Meddelar Att… SEMINARIER KURSER och UNDERVISNING KONFERENSER, mm LEDIGA TJÄNSTER STIPENDIER, mm SPRIDDA NOTERINGAR PERSONALNYTT   SEMINARIER DE PROFESSORSLEDDA SEMINARIERNA Kim Salomons seminarium 17/1 Rouzbeh Parsi. Tite

https://www.hist.lu.se/fileadmin/_migrated/content_uploads/hilma_vt01_6_03.pdf - 2026-07-16