Tax Planning with Holding Companies for US Investors in Europe - A Comparative Study of Holding Regimes in Sweden and Switzerland

In the wake of the globalization, international tax planning structures has become vital for US investors in order to meet economic challenges and to survive on the competitive market. This research indicates that countries in Europe, such as Sweden and Switzerland, provide a favourable environment for US multinational corporations to set up holding companies as a way to enjoy benefits of legal tax planning. In a time when cash-strapped governments across Europe are struggling with its economy, complex tax planning structures by i.e. Apple, Amazon, Facebook, Google, and Starbucks, have been criticized and deemed ‘immoral’. OECD, The European Commission, and governments are pushing for a comprehensive action plan to counter tax planning. The scope of the Swedish tax rules concerning limitations on deductibility of interest payments were extended to as per 1 January 2013. This means that restrictions on interest expenses apply on any loan within an affiliated group, whatever its purpose. This is where we are to today. Notably, it is of importance to separate the legal and the moral aspects. Whether or not US multinational corporations avoid US taxes by using legal tax planning loopholes, they are not doing anything illegal. From a legal perspective, it has been shown that this it is not only a unilateral issue, instead it is a question how to reconcile international tax law with an ever-changing business environment

Subchronic toxicity of Baltic herring oil and its fractions in the rat II: Clinical observations and toxicological parameters

This study aimed to increase the knowledge about the toxicity of fish-derived organohalogen pollutants in mammals. The strategy chosen was to separate organohalogen pollutants derived from Baltic herring (Clupea harengus) fillet, in order to obtain fractions with differing proportions of identified and unidentified halogenated pollutants, and to perform a subchronic toxicity study in rats, essentially according to the OECD guidelines, at three dose levels. Nordic Sea Iodda (Mallotus villosus) oil, with low levels of persistent organohalogen pollutants, was used as an additional control diet. The toxicological examination showed that exposure to Baltic herring oil and its fractions at dose levels corresponding to a human intake in the range of 1.6 to 34.4 kg Baltic herring per week resulted in minimal effects. The spectrum of effects was similar to that, which is observed after low-level exposure to pollutants such as chlorinated dibenzo-p-dioxins and dibenzofurans (CDD/F) and chlorinated biphenyls, despite the fact that these contaminants contribute to a minor part of the extractable organically bound chlorine (EOC1). The study confirmed previous findings that induction of hepatic ethoxyresorufin deethylase (EROD) activity takes place at daily intake levels 0.15 ng fish-derived CDD/F-TEQs/kg body weight. The study also demonstrated that hepatic vitamin A reduction takes place at somewhat higher daily exposure levels, i.e. 0.16-0.30 ng fish-derived CDD/F-TEQs/kg body weight. Halogenated fatty acids, the major component of EOC1, could not be linked to any of the measured effects. From a risk management point of view, the study provides important new information of effect levels for Ah-receptor mediated responses following low level exposure to organohalogen compounds from a matrix relevant for human exposure

Särskilda avdelningar, särskilda barn? : En studie om resursavdelningen som diskursiv arena

Föreliggande uppsats ämnar studera hur pedagoger som arbetar inom förskolans resursavdelningar genom sitt tal konstruerar barnen i behov av särskilt stöd samt försöka förstå vilka konsekvenser en särskiljande praktik får för dessa konstruktioner. Studien är genomförd på tre resursavdelningar i en kommun i Sverige. Metoden som används i undersökningen är kvalitativa gruppintervjuer med arbetslag som fokusgrupper. Som underlag vid intervjuerna har frågeområden funnits men samtalen har tagit olika form beroende på vad informanterna har valt att lyfta. Det empiriska materialet har sedan analyserats med hjälp av en verktygslåda hämtad från kritisk diskursanalys. Resultaten tyder på att pedagogerna konstruerar barnen i behov av särskilt stöd utifrån kategorier kopplade till deras särskilda behov som t.ex. diagnoser. Vid talet om barnen i behov av särskilt stöd är det vanligare förekommande med begrepp hemmahörande i en medicinsk diskurs snarare än i en pedagogisk diskurs. Barnhabiliteringen ses som en viktig instans för att förstå vilket slags stöd barnen i behov av särskilt stöd behöver. Diskursen om barnet i behov av särskilt stöd reproduceras genom, för verksamheten, meningsbärande konstruktioner och utmanas då normen för dessa konstruktioner bryts.

In principle but not in reality : - A literature review of the municipal differences in the support to people with disabilities

Den första januari 1994 infördes lag (1993:387) om stöd och service till vissa funktionshindrade. Ett av lagens syften var att minska de skillnader som fanns mellan olika kommuners stöd till funktionshindrade. Trots detta syfte finns det fortfarande stora skillnader mellan olika kommuner i det stöd som ges till funktionshindrade. Vissa kommuner ger upp till tio gånger mer stöd än andra kommuner. Uppsatsen baseras på den litteraturstudie som jag har gjort med syftet att undersöka vad som kan påverka att personer med funktionshinder får det stöd som de har rätt till. Fem olika studier som på något sätt tar upp rättssäkerhet i handläggning och beslut för personer med funktionshinder kom att granskas under litteraturstudien. Studiens resultat är att implementeringen av lagen inte har lyckats på grund av vaga och mångtydiga begrepp men även på grund av handläggarnas handlingsfrihet att tolka lagens begrepp som de själva vill. Studien kommer fram till att detta leder till att förutsägbarheten och därav rättssäkerheten inom handläggning och beslut enligt LSS är låg. On the first of January 1994 a new law was introduced in Sweden, Act on Support and Service for Disabled. The aim of the act was to ensure that people with disabilities got the help and support they need to live a normal life and to be able to live like others. Previous to this act there was great differences in support given to people with disabilities between the municipalities. The act on Support and Service for Disabled was meant to reduce these differences and ensure that people with disabilities got the help and support they needed, independently on where in Sweden they are living. Despite these aims the difference between the municipalities remains. This study examine why these differences still remains and what may affect social workers in their decision-making. It is based on a literature review of five different studies that regard legal rights in administration of this law. The result of the study is that the differences can be traced back to vague definitions in the law and that social workers define the act differently. The result also shows that these subjective assessments lead to low predictability of the decisions under the act on Support and Service for Disabled.   

Innovative in situ remediation techniques in the Netherlands : opportunities and barriers to application in Sweden

After more than ten years of intensified activity within the field of remediation of contaminated sites, the most commonly applied remedial solution in Sweden is excavation. Today there are few alternative solutions available in Sweden, which results in high price levels and few opportunities to select techniques with respect to least negative environmental impact. Whereas alternative remediation techniques are developed in other countries, the application is limited in Sweden. The Netherlands are considered to be one of the leading countries within the field of soil and groundwater remediation. The aim of the thesis is to identify new in situ remediation techniques in the Netherlands that could be suitable to apply in Sweden. The aim is also to identify the most important opportunities and barriers to new in situ techniques in Sweden. The report focuses on techniques suitable for remediation of sites contaminated with petroleum- and chlorinated hydrocarbons. The research is based on literature studies and interviews with key persons. A case study of five Swedish and six Dutch in situ remediation projects was carried out. Finally, an investigation on the experiences of persons active within remediation branch in Sweden was carried out with means of a questionnaire. In general there is in the Netherlands a wider range of different remediation techniques available which can be applied in practice. The in situ techniques identified in this report, with no previous known application in Sweden, are: co-solvent or surfactant flushing, LINER, six- phase heating, electro bio reclamation, electro kinetic bio screens, in situ chemical oxidation with C-sparge and perozone. None of the techniques can be excluded to be suitable to apply in Sweden with respect to environmental criteria such as soil structure, since the environment is unique at each specific site. The variation of the site- specific environment is great between different sites in Sweden. All the techniques have, at appropriate environmental conditions, the potential to reduce the pollution level to correspond acceptable risk levels in Sweden. Many of the new techniques that are regularly used in the Netherlands are known in Sweden, but not applied in practice. In this report differences between Sweden and the Netherlands are identified that can may explain why Sweden apply less innovative in situ techniques. Factors that do not differ between Sweden and the Netherlands are apart from type of contamination, the applied remediation goals, costs and time aspects. Factors that might differ between Sweden and the Netherlands are the soil structure, climate and the costs of in situ techniques compared to other techniques. Factors that do differ between Sweden and the Netherlands are the involvement of contractors in making the remediation plan, the overall strategy of a remediation, the remediation policy, the experience and available guidance of performing different in situ techniques. Demonstrations of new in situ techniques in Swedish environments would the best and most important opportunity to increase the experience and stimulate implementation of new in situ techniques in practice.Validerat; 20101217 (root