Sökning: "Closely held companies"

Visar resultat 21 - 25 av 37 uppsatser innehållade orden Closely held companies.

1. 21. Förtäckta förmåner i fåmansbolag - En komparation av svensk och dansk skatterätt

   Kandidat-uppsats, Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

   Författare :Douglas Limnell; [2014]
   Nyckelord :komparativ rätt; förtäckta förmåner; skatterätt; fåmansbolag; förmånsbeskattning; hovedaktionærer; Law and Political Science;

   Sammanfattning : Covert benefits is a topic that has been a subject of discussion in tax law for a long time and it is especially in close companies that problems with covert benefits arise. This paper is limited to covert benefits from limited companies owned by few individuals who also are employed. LÄS MER

3. 22. International Assignments : An updated picture of important factors for expatriate spouse adjustment

   Master-uppsats, Företagsekonomiska institutionen

   Författare :Martin Michael Eriksson; Robin Lindström; [2013]
   Nyckelord :spouse; expatriate; international assignments; adjustment; cohesion; flexibility; communication regression; interaction effect;

   Sammanfattning : Although several scholars have argued that the spouses failure to adjust is one of the main reasons expatriate employees return prematurely from international assignments, research about spouse adjustment is scarce, and existing research about the phenomenon was conducted almost two decades ago. Therefore, our research was conducted in order to empirically examine theoretical variables that historically relate to host country adjustment of the spouse in order to see if these variables are still valid today. LÄS MER

4. 23. The diffusion of minimum tillage in agricultural China : a study of the factors influencing the farmers’ choice of tillage system

   Uppsats för yrkesexamina på avancerad nivå, SLU/Dept. of Economics

   Författare :Jenny Andersson; Marcus Halvarsson; [2013]
   Nyckelord :adoption; China; diffusion; farming system; minimum tillage;

   Sammanfattning : The Chinese government´s aim to be self-sufficient in food production in combination with the increased food consumption in China has put high pressure on the productivity within the Chinese agricultural sector (He j et al, 2010). In order to increase the productivity, modernization and adoption of new farming techniques are essential. LÄS MER

5. 24. Regler i ABL för att styra den aktiebolagsrättsliga firmateckningsrätten. En analys för aktieägare i fåmansaktiebolag

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

   Författare :Erik Lindberg; [2013]
   Nyckelord :Associationsrätt; Law and Political Science;

   Sammanfattning : In this essay, the reader receives a presentation of the legal tools, which shareholders in closely held companies could use to ensure that the company is represented according to the rules of the Swedish Company Act. The author, has through its interest in entrepreneurship, small business and start-up ventures wanted to focus on how the shareholders of such closely held companies may use company law in order to achieve effective governance. LÄS MER

7. 25. Skatteflyktslagens tillämplighet vid generationsskifte i fåmansföretag : Gränsdragningen av samma eller likartad verksamhet

   Master-uppsats, IHH, Rättsvetenskap

   Författare :Joakim Bergkvist; [2012]
   Nyckelord :Closely held companies; transfer of ownership; equal or similar activity; tax evasion; Fåmansföretag; generationsskifte; samma eller likartad verksamhet; skatteflykt;

   Sammanfattning : The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act. LÄS MER