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Uppsatsen syfte är att faställa gällande rätt avseende beskattning av personer som erhåller carried interest och om det stöd som används uppfyller legalitetsprincipens krav på förutsägbarhet. I uppsatsen undersöks också hur carried interest beskattas i Tyskland och Luxembourg. Carried interest utgör en del av vinstavkastningen som tillfaller nyckelpersoner inom en riskkapitalstruktur, när ett port

Editionsinstitutet och den processuella editionsplikten möjliggör för en part att med domstolens hjälp, under vissa förutsättningar, avtvinga motpart eller tredje man skriftliga handlingar som kan tänkas äga betydelse som bevis i en pågående tvist. En hel del har skrivits om editionsinstitutet och den processuella editionsplikten. Trots detta är rättsläget i många avseende fortfarande oklart. HögThe procedural duty of disclosure enables a party, with the assistance of the court and under certain conditions, to compel the opposing party or a third party to produce written documents that may be deemed significant as evidence in an ongoing trial. Much has been written about the procedural duty of disclosure. Nevertheless, the legal landscape remains unclear in many respects. In recent years

Domstolen har till uppgift att vid bevisvärderingen ta ställning till vad som är bevisat. Som huvudregel är det parterna som bär ansvaret för att det presenteras tillräckligt med bevisning. Enligt den grundläggande omedelbarhetsprincipen får rätten endast grunda avgörandet på sådant som förekommit vid huvudförhandlingen. Det finns dock undantag från kravet på bevisning och omedelbarhet. Domstolen The court determines what has been proved in a case by an evaluation of evidence. As a main principle, the parties are responsible for presenting sufficient evidence. According to the principle of immediateness the judgement shall be based solely on the material that has been presented at the main hearing. However, there are exceptions to the requirement of proof and the principle of immediateness

En utlänning som begår brott med fängelse i straffskalan kan utvisas ur Sverige. Utlänningen måste, för att utvisning ska bli aktuellt, dömas till ett strängare straff än böter och det måste antingen föreligga en risk för återfall i brottslighet eller vara fråga om ett brott som är så allvarligt att utlänningen inte bör få stanna i landet. Vid prövningen av utvisningsfrågan ska domstolen dessutom A foreigner who commits a crime that has prison in the punishment scale can be expelled from Sweden. For expulsion to become relevant the foreigner must be sentenced to a more severe penalty than a fine. There must also be a risk of relapse in crime or be a matter of such a severe crime that the foreigner should not be allowed to stay in the country. When the court examine the expulsion issue, it

Shifting between living places has become a common routine for many people all over the world. On the other hand, some people like students and commuting workers move only temporary, where the feeling of home and simplicity of moving to a new place might be challenged. The starting-point for this project was to investigate if objects can make it easier to move from place to place both emotion

The European Spallation Source, ESS, is a project currently with 17 Partner Countries, and with Sweden and Denmark as host nations. The ESS main facility is being constructed in Lund, to ultimately become the world’s most powerful neutron source, providing around 30 times brighter neutron beams than any earlier facility. The Linear Accelerator, Linac, at the heart of ESS is fundamentally powered

Personlighetsforskare är oense om huruvida personlighet och kompetens är åtskilda. Tidigare forskning har visat att det finns en skillnad i personlighetstester mellan items som relaterar till hur folk tenderar att bete sig från hur väl personer utför beteenden, d.v.s. kompetens (Bäckström et al., 2020). Vi undersökte hur mängden kompetensrelaterad information vid beskrivning av människors egenskapThere is disagreement in the personality research-field whether competence and personality should be separate concepts. Bäckström et al. (2020) showed that people could separate items relating to frequency of behavior (personality) from items relating to quality of behavior (competence). We looked at how the amount of competence-related information, when describing people's characteristics, af

Background and objectives: The transdiagnostic approach states that mental disorders share common psychopathological processes which are expressed in disorder-specific ways. The first purpose of this thesis was to examine the transdiagnostic validity of repetitive negative thinking (RNT) and emotion regulation (ER) difficulties across major depressive disorder (MDD), generalized anxiety disorder (

This paper constructs the first long-run estimates of Irish regional GDP over the twentieth century and traces the relative economic performance of Ireland’s regions since independence. Using an array of data sources available at a county level, output in Agriculture, Industry and Services in benchmark census years is estimated. Applying a variety of alternative measures, we find a reduction in re

Available methods for differentiating human embryonic stem cells (ESCs) and induced pluripotent cells (iPSCs) into neurons are often cumbersome, slow, and variable. Alternatively, human fibroblasts can be directly converted into induced neuronal (iN) cells. However, with present techniques conversion is inefficient, synapse formation is limited, and only small amounts of neurons can be generated.

Making accurate predictions of private consumption expenditures is a difficult task. This thesis examines if consumer confidence can be used to forecast consumption. Using regression analysis, the link between consumer confidence and private consumption expenditures is analyzed for Sweden between the years 1994 and 2005. Two different models are estimated. In the first model consumption is regress

After much work and a long time after its instigation, a legislation regulating insolvency law in the European Union finally saw the light of day in 2002. Its 47 articles and 33 recitals establish jurisdiction, choice of law as well as recognition, in cross-border insolvencies within the EU and with this new legislation came a new expression to the legal area, namely 'centre of main interests&

För statligt anställda och statligt verksamma gäller speciella ansvarsregler. Uppsatsen inriktar sig på att utreda tillämpningen av tjänstefel och disciplinansvar. Det första är en straffrättslig sanktion då fel begåtts i tjänsten i samband med myndighetsutövning. Det andra är ett arbetsrättsligt/förvaltningsrättsligt administrativt förfarande som myndigheter kan tillgripa gentemot sina anställda

Using a theoretical framework based upon the queer phenomenology of Sarah Ahmed as well as Maurice Merleau-Ponty’s Phenomenology of Perception, this study explores the process of translating medieval church murals to drawings. The study is based on my own drawings of two late-medieval church murals in Skåne, as well as 19th century ethnographer Nils Månsson Mandelgren’s drawings. In making drawing

Even though animal farming is one of the leading causes of climate change and more people in the west are raising concerns over animal welfare, meat consumption here is high and expected to rise. This thesis examines the reasoning and tensions that arise when omnivores’ dietary choices clash with their love for animals by studying how the concept of the meat paradox and cognitive dissonance theory

This paper examines the impact of the Paris agreement on firms on the Swedish stock market. Additionally, the firms were also categorized into sustainable and unsustainable firms by their Environmental Pillar Score (which is part of the ESG score) in order to investigate performance differences between the two groups. On top of that, a comparison between sustainable firms with the market index OMX

Ett avgörande av Högsta domstolen kan endast angripas genom extraordinära rättsmedel. När Högsta domstolen får in en ansökan om resning eller klagan över domvilla i ett mål avgjort av Högsta domstolen är det som utgångspunkt andra justitieråd i domstolen än de som avgjorde det aktuella målet som prövar huruvida grund finns för att bevilja en sådan ansökan eller klagan. Dessa justitieråd kan då ha A decision by the Supreme Court can only be challenged through extraordinary remedies. When the Supreme Court receives an application for relief due to a substantive defect or a complaint on the grounds of grave procedural errors the general rule is that other justices of the Supreme Court than those who decided the case in question review whether there are grounds for granting such an application

Sammanfattning Syftet med denna uppsats är att undersöka hur våld, riktad mot någon annan familjemedlem än barnet, påverkar bedömningen av barnets bästa i frågor om vårdnad, boende och umgänge. Denna fråga inkluderar avvägningen mellan frågor om vårdnad, boende samt barnets rätt till umgänge med en förälder å ena sidan, och den våldutsatta kvinnans rätt till skydd å andra sidan. Det handlar alltsåSummary The aim of this study is to examine how violence against a member of the family other than the child, is affecting the assessment of the child's best interests in matters of legal custody, residence and access. This issue includes questions about legal custody, residence and the child's right to access to a parent on the one hand and the abused woman's right to protection on th

The present study investigated suppression of transient evoked otoacoustic emissions (TEOAEs) in neonates with an ipsilateral noise suppressor method using a forward masking paradigm. Participants were 26 full-term neonates (36-42 weeks gestational age) with a mean gestational age of 39.7 weeks (SD = 1.4 weeks) and mean chronological age of 1.96 days (SD = 0.8 day). Their mean birth weight was 3.4

Biogas production from a mix of easily fermentable and fibrous energy crops was evaluated and compared for two different process types. The processes were a batch two-stage leach bed combined with an upflow anaerobic sludge blanket (UASB) process and a semi-continuous one-stage continuously stirred tank reactor (CSTR) process The specific methane yields after a processing time of 29-30 days were 2