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Problematiken kring räntesnurror - En kritisk granskning av ränteavdragsbegränsningsreglerna

Problematiken kring räntesnurror uppmärksammades första gången på 1990-talet i det så kallade Mobil-Oilfallet. Vid denna tid var begreppet räntesnurror ännu inte myntat och Skatteverket hade inte insett att skatteplaneringsförfarandet kunde komma att årligen undandra staten flera miljarder kronor i skattepengar. Problemet låg i den obegränsade ränteavdragsrätten i 16 kap. 1 § IL som gjorde att kon

Could you be more specific? Examples as crucial rhetorical tools in discourse on 'others'.

In everyday conversations, we frequently give an example. Yet this is seldom accompanied by any reflection on what is going on when we do so. This report tries to contribute such a reflection. It shows how examples may be marked and used in a particular discourse: oral discourse on others. The empirical material is a transcribed focus group interview with a group of Swedish students, engaged in di

Countercurrent Distribution of Lymphocytes from Human Peripheral Blood in an Aqueous Two-Phase System : I. Separation into Subsets of Lymphocytes Bearing Distinctive Markers’

Lymphocytes from human peripheral blood have been separated by countercurrent distribution in a charged aqueous two-phase system composed of Dextran T 500 and polyethylene glycol 6000 with a cell yield of 59–88% and viability above 90%. A highly reproducible partition pattern was seen with four distinct peaks. Lymphocytes with surface membrane immunoglobulin (SmIg) were located in the first part o

Commodification of recreational hunting in Sweden : hunting tourism experiences as ‘peculiar goods’

IntroductionRecreational hunting in Sweden can be depicted as being embedded in two different but overlapping cultural and socio-economic contexts. One is the traditional non-commercial and stewardship-oriented form hunting, in Swedish called ‘allmoge’ hunting. It is characterised by a democratic hunting tradition where the local hunting team is ascribed a main role in wildlife management. These tThe paper is based on a study of hunting tourism enterprising in Sweden. The study examines how hunting tourism businesses in Sweden navigate in a complex social, economic and moral environment. The aim of the present paper is to identify how tensions between a market- oriented value sphere and a value sphere based on friendship- and community reciprocity are played out in hunting tourism entrepre