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Ett skalbolag utan egentlig verksamhet (förvärvsbolag) kan noteras på Nasdaqs nordiska marknader och därefter förvärva ett onoterat bolag (målbolag) genom fusion. Ett förvärv är avhängigt på att aktieägarna röstar för förslaget vid en särskild bolagsstämma (förvärvsstämma). Tanken är, bland annat, att målbolaget tar en genväg in på börsen. Den här uppsatsen undersöker omfattningen av investerarsA shell company without an actual operation (acquisition company) can be listed on Nadaqs nordic market and acquire an unlisted company (target company) by merger. A merger is dependent on the shareholders approval at a special shareholders meeting. The idea behind this, among other things, is that this creates a fast track into the stock market for the latter. This paper investigates the exte

I över tio år har Sverige fått kritik från EU-kommissionen för sin implementering av ramvattendirektivet. Denna kritik har delvis hanterats i proposition 2017/18:243 Vattenmiljö och vattenkraft som kom i april 2018 med förslag för att åtgärda bristerna. Fokus för denna uppsats är den delen av kommissionens kritik som rör införlivandet av miljömålen för vattenstatusen i ytvattenförekomster i artikeFor more than ten years the European Commission has criticised Sweden’s implementation of the Water Framework Directive. The critique resulted in a government bill (prop. 2017/18:243 Vattenmiljö och vattenkraft) in April 2018, to solve the shortcomings. This thesis focuses on the Commission’s criticism of the implementation of the environmental objectives for the status of bodies of surface water

Mervärdesskatt och Transfer Pricing är två av de stora områdena inom internationell skatterätt, då det förra är en indirekt skatt och baseras på det subjektiva priset och det senare området tillhör direkt beskattning och använder ett objektivt, fiktivt pris för beräkning kan de vid första anblick sakna anknytning. Det finns dock en risk att justeringar av det pris som använts för Transfer Pricing-Value added tax and Transfer Pricing are two of the major areas of international tax law, as the former one uses a subjective price for the calculation of taxation and the latter one uses an objective price the two regimes seemingly lack interaction. There is however a possibility that an adjustment of the price used for Transfer Pricing purposes might have an effect on the VAT due. VAT is a har

Denna uppsats har till syfte att besvara huruvida två tolkningar som SKV gett uttryck för kan anses vara förenliga med de konstitutionella krav som följer av legalitetsprincipen. Uppsatsen har vidare till syfte att utreda den betydelse SKV:s tolkningar i sina ställningstaganden kan antas få på den faktiska beskattningen. Legalitetsprincipen är en central skatterättslig princip som har förankring The purpose of this thesis is to answer whether two interpretations expressed by the Swedish Tax Agency is constitutionally compatible with the legality principle. The thesis also aims to investigate the significance of the Tax agency’s interpretations in its standpoints in relation to actual taxation. The legality principle is a central tax principle anchored in the Swedish constitution. The pri

Arbetet behandlar handelsbolag och underprisöverlåtelser samt hur ämnet utvecklats. Underprisöverlåtelsereglerna i 23 kap. IL tillåter företag att avyttra tillgångar för priser som understiger marknadsvärdet, utan att transaktionen blir utsatt för beskattning. Reglerna finns för att gynna omstruktureringar, ombildningar och för att upprätthålla en kontinuitet i beskattningen. År 2008 diskvalificeThis thesis deals with partnerships and undervalue transfers, as well as how the subject has developed over time. The undervalue transfer regulations in chapter 23 IL allows companies to dispose assets for prices below market value, without the transaction being subject to taxation. These regulations exist in order to benefit restructuring, remodelling and to maintain continuity in taxation. In 20

CAR SHARING NETWORKS ROLE OF CAR SHARING IN TRANSPORTATION SUSTAINABILITY By SPENCER BROWN 1103-1111 Beach Avenue, Vancouver BC V6E1T9 Canada 778 839 6140 A thesis submitted in partial fulfillment of the requirements for the degree of MSc. ENVIRONMENTAL SCIENCE UNIVERSITY OF LUND, LUMES 2005 Approved by ___________________________________________________ Chairperson of Supervisory Committee Progra

https://www.lumes.lu.se/sites/lumes.lu.se/files/spencer_brown.pdf - 2026-07-15

MSc in Environmental Management and Policy LUND UNIVERSITY | SWEDEN • Master of Science in Environmental Management and Policy • 2 years, full-time, 120 ECTS credits • The International Institute for Industrial Environmental Economics (IIIEE) • Lund Campus • Application deadline: January 2025 • Programme start: August 2025 PROGRAMME OVERVIEW How can we assess environmental problems? How do com- pa

https://www.iiiee.lu.se/sites/iiiee.lu.se/files/2024-08/Programblad%20HT25.pdf - 2026-07-15

Malmö Art Academy Yearbook 2011–2012 2Rina Eide Løvaasen For the For-itself To Be One With the In-Itself Would Necessitate An Identification of Fullness, of Being, and Non-being- An Identification Impos- sible Because Self- contradictory. The Only Way By Which the For- itself Could Become In- itself Would Be To Cease Being For-itself, and This We Have Seen Can Hap- pen Only In Death. Oil on canvas

https://www.khm.lu.se/en/sites/khm.lu.se.en/files/mhk_yearbook2012_samlad.pdf - 2026-07-15

Course: SKOM12 Term: Spring 2019 Supervisor Mats Heide Examiner Charlotte Simonsson The complex spirals of engagement and communication: A case study about the communicative roles of co-workers in a corporate incubator MAX RASMUSSON Lund University Department of strategic communication Master’s thesis Abstract The complex spirals of engagement and communication: A case study about the communicativ

https://www.isk.lu.se/sites/isk.lu.se/files/max_rasmusson_master_thesis_2019.pdf - 2026-07-15

Microsoft Word - USA-rapport augusti 2016 SACO Akademikerna Volvo Cars Rapport från studieresa i USA AKADEMIKERNA Volvo PV 14-22 mars 2016 Akademikerna Volvo Cars Styrelsen för Akademikerna på Volvo Cars har de senaste åren drömt om att få vidga sina vyer och sökt vägar att förnya och vitalisera det praktiska fackliga arbetet på många olika sätt. Vi har bjudit in intressanta föreläsare till spänna

https://www.saco.se/globalassets/bilder-video-och-dokument/om-saco/sacos-fackliga-stipendiefond/2016_akademikerna-volvo-usa.pdf - 2026-07-11

This article argues that the body of foreign direct investment (FDI) literature in general and the ownership, location, and internalization (OLI) paradigm in particular would be enriched if finance-specific factors are explicitly incorporated as drivers of FDI. We suggest that financial strategies involving factors such as debt/equity swaps or equity listings in foreign equity markets affect the f

Since the signing of the Treaty on the European Union (TEU) in 1993 the European Union has been base on three &quot&semicpillars&quot&semic. The European Community falls under the so-called pillar I. Under the terms of the TEU the two pillars on the Common Foreign and Security Policy (CFSP) and on Justice and Home Affairs (JHA) differ from pillar I for they do not share the institu

Purpose: The purpose of this study is to analyze the role of Management Control Systems in Swedish organizations during the Covid-19 pandemic. For this, the use of MCS, the perceived effectiveness and the differences between organizations are observed. Methodology: This study is quantitative. A self-completion questionnaire is used to collect data. Descriptive statistics and statistical tests in S

The purpose of this study is to investigate the firm value effect of the relative voting power between the minority blockholders and the largest shareholder in firms, and the excess voting rights relative to capital rights for minority blockholders. The Holdings database was used to collect detailed ownership data on a sample of 266 listed Swedish firms corresponding to 1 781 firm-year while finan

This study investigates the relationship between ESG factors and corporate financial performance (CFP) by using data from listed companies in the European market and Thomson Reuters’ ESG scores. The analysis reveals a complex picture, with mixed results for different ESG components. While the environmental component shows no significant association with return on assets (ROA), the overall ESG sco

The aim of the study is to determine how diversification on the board of directors, in terms of gender, nationality, and age, affects the acquisition intensity of listed firms on the Swedish Large Cap. The theoretical framework is based on Social identity theory, Agency theory and similar previous studies on the impact of board diversity. The study is based on secondary data, is quantitative and

Med anledning av nya motivuttalanden och en ny rekommendation om god sed från Kollegiet för svensk bolagsstyrning angående likabehandling av aktieägare vid riktade emissioner utreder uppsatsen om rättsläget har blivit tillräckligt klarlagt och minoritetsaktieägarnas behov av skydd tillgodosett. Likabehandling av aktieägare anses ligga i bolagsformens grundidé om att öka aktieägarnas investerade kaThis paper investigates whether the field of law regarding equal treatment of shareholders, when targeting issues, is sufficiently clear. It also adresses if the need of minor shareholders’ protection since the recent preparatory work and the recommendation by Kollegiet for swedish corporate finance. Equal treatment of shareholders is a basic concept of the limited company. This concept is to inc

The internationalization of firms has led to boards becoming more international as well. In this study, we investigate the consequences of board internationalization. In particular, by drawing on research on language and board dynamics, we identify theory-based reasons why board internationalization could increase, or decrease, earnings management practices. We use agency theory, stressing how boa

In the autumn of 1993 the subject of free trade in visual media was brought into the public eye as never before, at least within the European Union. The occasion was of course the much publicised near breakdown in the ongoing GATT-negotiations. The crux seemed to be that the US and the EU was unable to come to terms whereas films and television programmes was to be seen as manufactured goods which