Sökning: "harmful split"

Hittade 4 uppsatser innehållade orden harmful split.

  1. 1. New Housing Developments: A Localisation Strategy considering Energy-Efficiency from an Urban Structure and Transport Perspective for the city of Falun

    Magister-uppsats, Högskolan Dalarna/Energiteknik

    Författare :Adeyemi Kazeem Ajayi; [2020]
    Nyckelord :;

    Sammanfattning : There are several considerations when planning new housing developments, and resultant problems require critical analysis. This thesis has focused on studying some part of the potential issues in the case of a project in the city of Falun. LÄS MER

  3. 2. Lämpliga skogsbruksfastigheter - Prövningen av 3 kap. 5 och 7§§ fastighetsbildningslagen (1970:988) i praktiken

    Uppsats för yrkesexamina på grundnivå, Lunds universitet/Fastighetsvetenskap

    Författare :Stina Holm; [2017]
    Nyckelord :Fastighetsbildning; skogsbruksfastighet; fastighetsreglering; skadlig delning; skogsnäringen; företagsekonomiska villkoret; tillväxtkrav; kombinationsverksamhet; ombildning; nybildning; skyddsbestämmelser; Property formation; forestry property; reallotment; harmful split; forest industry; The business administration term; growth requirement; combination activities; re- formation; creation; protective provisions; Technology and Engineering;

    Sammanfattning : Detta arbete avser att kartlägga hur prövningen av 3 kap. 5 och 7 §§ fastighetsbildningslagen (1970:988) (FBL 3:5 och 3:7) har skett i lantmäteriförrättningar från 2004 fram till våren 2016, samt att kartlägga eventuella skillnader över landet. LÄS MER

  4. 3. Limitations on interest deductions: does BEPS action 4 presume tax avoidance?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Latifa Omri; [2016]
    Nyckelord :Interest; limitations; deductions; BEPS; action 4; tax avoidance; presumption; international tax law; EU law; CJEU; thin capitalization; thin cap rules; anti-tax avoidance; fixed ratio rule; group ratio rule; the best practice approach; fundamental freedoms; case law.; Law and Political Science;

    Sammanfattning : Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. LÄS MER

  5. 4. The Compatibility of the Swedish Alcohol Monopoly with EC Law

    Magister-uppsats, Lunds universitet/Juridiska institutionen

    Författare :Moritz Näf; [2002]
    Nyckelord :European Affairs; Law and Political Science;

    Sammanfattning : Sweden has traditionally pursued a restrictive policy on alcohol. One of the fundamental and outstanding features of this policy is the monopolization of the retail sales of alcoholic beverages. Spirits, wine and beer with an alcohol content of more than 3.5 per cent by volume may only be sold by the State-owned Systembolaget AB. LÄS MER