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Fast driftställe är den mest centrala frågan i internationell företagsbeskattning och grunden till att Sverige får beskatta utländska företag. Tyvärr finns det knapphändig lagstiftning avseende flera aspekter av utländska företags skatterättsliga närvaro i landet. Det saknas t.ex. lagstiftning om den huvudsakliga effekten av att inneha ett fast driftställe såsom skatteberäkningen samt avslut av faPermanent establishment is the most central matter in international corporation tax, and is the reason why Sweden has the right to tax foreign companies. Unfortunately, the Swedish legislation is very brief in many aspects of foreign companies’ matters of taxation. There is e.g. no legislation regarding the main effects of having a permanent establishment i.e. the tax calculation of a permanent es

The purpose of this thesis was to study how well the MRD-model (Mould Resistance Design) co-using the hygrothermal calculation software WUFI Pro 6 can predict mould growth in roof structures within long periods of time. The study was done on eleven roof structures situated at Malmberget within Gällivare Municipality between the years of 1961 – 2012 in WUFI Pro 6 (the structures were built around 1

Queuing during evacuation is a phenomenon that has to be regarded when designing large buildings with high occupant loads. In theory it would be possible to eliminate or at least reduce the queuing time when evacuating a building if the building is designed with a large number of exits. The problem is that exits equal money and for that reason it has to be assumed that the building constructors’ a

Denna uppsats behandlar frågeställningar rörande romska barn, dvs. barn med minoritetsstatus i LVU-ärenden (lagen om vård av unga). Uppsatsens syfte är att studera hur rättsväsendet hanterar LVU-ärenden som berör romska barn och att undersöka om rättsväsendet vidtar speciella åtgärder för att garantera de romska barnen sina minoritetsrättigheter. Uppsatsens har även två delysften, att kortfattat bThis essay deals with issues concerning the Romani children, i.e. children with minority status in LVU cases (the law on the care of youth). The essays main purpose is to study how the legal system handles LVU cases involving Romani children and to investigate if the judiciary is taking special measures to ensure the Romani children their minority rights. The essay also aims to briefly describe th

En trend inom Sveriges, EU:s samt delar av övriga världens bolagsrätt är att förenkla reglerna för aktiebolag. I detta ligger att revidera kravet som ställs på att aktiebolagens stiftare ska tillskjuta en viss summa pengar som ekonomisk buffert till bolaget, ett så kallat aktiekapital. Den minsta nivå av aktiekapital som behöver tillskjutas bolaget vid bildningen utgörs av minimikapitalet. I SveriA trend in the company laws of Sweden, Europe and parts of the rest of the world is to simplify the rules for limited liability corporations. Within this simplification lies the revising of the requirement imposed on the companies' founders to inject a certain amount of money as an economic buffer to the company, a so-called legal capital. The minimum level of legal capital required to legally

In September 2015, in the aftermath of the European refugee crisis, the European Union made a decision regarding a relocation program to move refugees from Italy and Greece to other member states. Poland voted in favor of the decision, but then didn’t follow through their obligations. The purpose of this paper is to study Poland's decision not to participate in the relocation program and to un

Syftet med projektet var att utvärdera katalysatorer med olika formuleringar för pre-reformingprocessen. Tre av de fem som testades tillverkades av studenten genom incipient wetness impregnation-metoden. BET-analys visade att katalysatorerna med Θ-alumina hade störst porvolym, den med γ-alumina hade däremot störst ytarea. Testerna gjordes i en tubreaktor som hade gasutloppet kopplat till en GC för

Denna uppsats syftar till att undersöka den ekonomiska ersättning som i efterhand gavs till de som steriliserats med hjälp av 1934 och 1941 års steriliseringslagar. Fokus ligger främst på innebörden av ansvar och vilka ersättningsberättigade grunder det fanns för steriliserade. Uppsatsen är i sin helhet genomförd med ett rättsutvecklingsperspektiv där en rättshistorisk såväl som en rättssociologisThis essay aims to describe the financial compensation given to those who were sterilized through the sterilization acts from both 1934 as well as 1941. Foremost, the essay focuses on what it means to be held accountable for ac-tions made in an historical context as well as on what grounds the economic compensation is paid out. The essay is written with an overall perspective of the legal developm

Varje år förlorar den Europeiska unionens medlemmar hundratals miljarder kronor i uteblivna mervärdesskatteintäkter. En stor del av dessa förluster beror på omfattande bedrägerier som utnyttjar de lagar och regler som gäller för unionsintern handel mel-lan EU:s medlemsstater. En särskild typ av sådana bedrägerier är Missing Trader Intra Community – fraud, MTIC-bedrägerier. Denna uppsats undersökerEvery year, the members of the European Union lose tens of billions of euros in VAT revenue. A large part of these losses are due to widespread fraud that exploits the laws and rules governing intra-EU trade between EU Member States. One such fraud is Missing Trader Intra Community (MTIC) fraud. This paper examines the causes of MTIC fraud and the legislative efforts in the EU and Sweden to counte

In pursuit of sustainable development within the building industry, there is a shift towards design strategies that are energy efficient and environmentally friendly. The European Commission has a goal of becoming climate-neutral by 2050 and the United Nations has also developed Agenda 2030 to aid in the reduction of the environmental impact. The city of Malmö has also developed a local plan for a

Climate change will alter the hydrological cycle in the 21st century with implications for the water balance and water quality. As characteristics of the landscape may vary significantly between nearby locations, hydrological models need to be able to delineate responses attributed to specific landscape characteristics, to estimate their responses to altered climatic drivers. Small streams are the

Using Mauritania as a case study this thesis compares the decline of two forms of coercive labour, slavery and servitude, to understand how masters’ incentives differ depending on property right and thus affect conditions for decline. By re-analysing sociological research through an economic lens, this thesis offers a new angle on Mauritania’s emancipation process. It is suggested that changed mar

Robots in factories and vehicles on our roads are rapidly reaching the point of automation. Commercial markets require high standards of safety and reliability, which in turn demands strict requirements on software and hardware. This thesis presents an analysis of driver assistance for a hydro-foil speedboat using LiDAR technology. The LiDAR sensor measures 2D positions of surrounding objects and

Sverige präglas idag av en låg nyproduktion av bostäder trots att det finns en ökande och stark efterfrågan. Bostadsmarknaden domineras till stor del av ett fåtal större kommersiella byggherrar och de producerade bostäderna är tämligen homogena. Boverket konstaterar att det krävs nya sätt för att möta en ökande efterfrågan på variation från konsumenter på bostadsmarknaden. Under senare år har ettThe housing market in Sweden is characterized by a relatively low production of housing even though there is a great demand for it. The housing market is dominated by a few large commercial building companies and their products are quite homogeneous. The Swedish National Board of Housing (Boverket) has confirmed that new strategies are needed to address the increasing public demand for variation i

Sen den 1:a januari 2015 regleras för första gången innehållet i exploateringsavtal i Plan och bygglagens 6 kap 40 §. Hur paragrafen ska tolkas och tillämpas i praktiken råder det stor oklarhet kring. I arbetet utreds hur paragrafen ska tolkas, med fokus på vad som är ”nödvändiga åtgärder” för genomförandet av en detaljplan samt vad som är ett ”rimligt förhållande” mellan en exploatörs åtaganden oSweden’s Planning and Building Act has been updated several times since it was introduced, and the most recent updates entered into force on 1st January 2015. One of the changes is that for the first time, in the 6th chapter 40th section, the contents of land development agreements are regulated in law. However, how the new law section shall be interpreted and used in practice is unclear. This mas

The Normalized Vegetation Difference Index (NDVI) is frequently used as a surrogate for vegetation properties and is often correlated with climatic variables such as rainfall. However, studies have shown that conventional regression models used to study the spatial relationship between NDVI and rainfall are often plagued by non-stationarity and are scale dependent. This thesis employed a spatial d