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Den 1 januari 2019 träder nya skatteregler för företagssektorn i kraft. Med anledning av införandet av en generell ränteavdragsbegränsning som är baserad på ett resultatmått EBITDA samt regler mot vissa hybrida missmatchningar har dagens riktade ränteregler snävats in. Syftet med förevarande framställning är att utreda hur de nya riktade räntereglerna ska tolkas samt om de är förenliga med EU-rättSweden has enacted major changes to its corporate income tax rules. The changes will apply from 1 January 2019. The changes include a general interest deduction limitation rule (based on EBITDA) combined with a reduction in corporate tax rate and limitation rules on hybrid mismatches. Despite these changes it was considered necessary that the current interest deduction limitation rules be reviewed
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Titel: Kvinnor, hjälper eller stjälper de kreditbetygen? En kvantitativ studie om hur kvinnor i styrelser påverkar företags kreditbetyg Seminariedatum: 2021-01-15 Kursnamn: FEKH89, Examensarbete i Finansiering på kandidatnivå, 15hp. Författare: Sofie Mattsson, Oscar Pålsson, Frida Rosén Handledare: Anamaria Cociorva Nyckelord: kreditbetyg, kvinnliga styrelseledamöter, S&P Global Ratings, EuropTitle: Women, do they help or hurt corporate credit ratings? A quantitative study on how women on boards affect corporate credit ratings Seminar date: 2021-01-15 Course: FEKH89, Degree Project in Corporate Finance, Undergraduate level, 15 ECTS-credits. Authors: Sofie Mattsson, Oscar Pålsson, Frida Rosén Advisor: Anamaria Cociorva Key words: credit rating, women on board, S&P Global Ratings, E
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I have examined a text known as the litany. The term litany is, within the scope of my essay, the collective name for the text which is also known by other names such as Psalm 700:1, intercessory prayer 8 and Litany - shorter form in the liturgical context of the Church of Sweden. I have read the litany with a starting point in Gustavo Gutiérrez's liberation theology and Gustaf Wingren's S
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This bachelor thesis focusses on the relationship between elected officials and bureaucrats in three different local municipalities in Sweden. All three of the chosen municipalities have big national parties that holds most of the political power in their respective local parliament. The study is conducted through a survey solely directed to the bureaucrats in each of the three local municipalitie
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