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Sökning: hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) > Högskolan i Gävle > Konferensbidrag

  • Resultat 1-10 av 43
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1.
  • Kristoffersson, Eleonor, 1972- (författare)
  • How to Tax The Sharing Economy
  • 2019
  • Ingår i: Proceedings of the GSRD INTERNATIONAL CONFERENCE. - : World research library. ; , s. 30-35
  • Konferensbidrag (refereegranskat)abstract
    • The sharing economy refers to online market places that bring sellers and buyers of goods and services together. The sharing economy is rarely taxed, rarely reported to and rarely controlled by the Tax Authorities. In this paper two main problems concerning taxing the sharing economy are identified. Firstly, the sharing economy is difficult to control, since there are many small providers. Secondly, different tax treatment for businesses and private individuals makes it difficult for small providers to know how to comply with tax obligations. The solution is not the introduction of a digital services tax (DST) imposed on the intermediary platforms. Such a tax can contribute to tax the sharing economy, but not replace income tax or VAT/GST.Income tax and VAT/GST systems throughout the world are based on a scenario of businesspeople versus private individuals dating from the 20th century, which is now out of date. A solution could be to tax business persons and private individuals in a uniform way, which would provide a simpler tax system that would be easier to comply with.
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2.
  • Paasch, Jesper M., 1962-, et al. (författare)
  • Abandoned Swedish joint facilities and utility easements : a case of “legal pollution”
  • 2017
  • Ingår i: FIG Working Week 2017. - Köpenhamn : International Federation of Surveyors, FIG. - 9788792853615 - 9788792853622
  • Konferensbidrag (refereegranskat)abstract
    • Joint facilities and utility easements are important legal instruments regulating land use in the Swedish society. Joint facilities are created when two or more real properties have the need to use a facility, such as a parking space, in common. Utility easements are rights to construct and maintain e.g. a pipeline or cable located on a real property. Sometimes the installations cease to be of use for the right holders. This article investigates the legislation used to liquidate these rights legally as well as physically. The study has identified insufficient procedures regulating the demolition of the physical installations, which may result in a situation where physical installations remain on the property after the legal right has been liquidated. This may cause an inconvenience for the landowner due to own costs for removing the installation(s) or becoming responsible for the right holders´ removal of the installation. Furthermore, increased costs affecting the landowner may arise in future cadastral procedures if the right still encumbers the property. The existence of installations no longer in use may even constitute a risk for human health and security, and the environment. The conclusion is that there is a need for better instructions and processes for removing the legal right and for who is responsible for the removal of the physical installation(s).
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3.
  • Blad, Karin (författare)
  • Prohibition on loans in Swedish Company law : Minority protection issues
  • 2013
  • Ingår i: Legal Security. - Warszawa : Dom Wydawniczy ELIPSA. - 9788371514012 ; , s. 230-242
  • Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
    • The prohibition on loans and its accompanying exemptions was introduced in Swedish company law 40 years ago and has since been the target of relentless criticism from Swedish company law scholars. The critique is mainly directed against its scope of application, the tax related motives and the sanctions. In fact, its very existence has been questioned. The prohibition has been referred to as peculiar and irregular, and the same might be said for the different approaches to amend it. This short paper aims to discuss some of the issues regarding the prohibition and to address some of the questions regarding the minority shareholder protection in relation to the prohibition. 
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