Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar i syfte att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att en huvudregel infördes vilken stipulerar att bolag inom en intressegemenskap inte får dra av ränteutgifter avseende en intern skuld som hänför sig till förvärv av delägarrätter inom koncernen. Till huvudregeln infördes två undantag som stadgar att avdrag ändock får göras om särskilda krav är uppfyllda. Undantagen kom att benämnas tioprocentsregeln och ventilen. När det gäller tillämpningen av tioprocentsregeln ligger svårigheten i att utföra det så kallade hypotetiska testet där man ska beräkna till vilken skattesats det räntemottagande bolaget ska beskattas till om det endast hade haft ränteinkomsten som sin enda inkomst. Tillämpningsproblemet gällande ventilen är att det är en lagregel vilken vilar på domstolens subjektiva värderingar av affärsmässigheten i de uppkomna skuldförhållandena. Trots införandet av de nya reglerna uppmärksammade Skatteverket att skatteplaneringsförfaranden fortfarande föreligger varför ett nytt lagförslag nu har publicerats av Finansdepartementet. Förslaget innebär i kort tre stora förändringar av de nuvarande reglerna. Samtliga interna lån ska numera omfattas, en omvänd ventil införs vilken ger Skatteverket rätt att neka avdrag oavsett till vilken skattesats ränteinkomsten beskattas till samt att avdrag enligt ventilen endast ska kunna medges gällande ränteutgifter som betalas till bolag belägna i ett land inom EES eller till ett land vilket Sverige har ett skatteavtal med. Huruvida lagförslaget kommer att antas eller inte är i nuläget oklart. Flera remissinstanser har varit kritiska till förslaget, framförallt gällande den omvända ventilen då man anser att den leder till stor rättsosäkerhet. / On January 1st 2009, a new legislation was set in force with regards to deduction limitations on interests in order to prevent tax schemes with the use of interest deductions within a corporate group. The changes that were made imposed a general rule which stipulates that companies within a corporate group are not allowed to deduct interests regarding internal debts if that debt relates to an acquisition of shares in a company within the corporate group. To the general rule two exceptions were introduced which stipulates that deductions can be made if certain requirements are fulfilled. The exceptions were called the ten percent-rule and “ventilen”. Regarding the application of the ten percent-rule the difficulty lies in the performing of the so called hypothetical test in which you have to calculate to what tax rate the interest-receiving company will be taxed at if it only had the interest as it´s only income. The application problem regarding “ventilen” is based on the fact that it is a rule which rests on the Court’s subjective evaluation of the commercial reasonableness of the transaction. Despite the introduction of the new rules the Swedish Tax Authorities noticed that tax schemes still exists why a new proposal now has been published by the Ministry of Finance. The proposal contains in short of three major changes to the current rules. All internal loans are now covered, a reverse ”ventil” is introduced which gives the Tax Authorities a right to deny deductions regardless of what tax rate the income is taxed to and finally that deductions according to “ventilen” only will be allowed regarding interest payments to a country within the EEA or to a country which Sweden has a tax agreement with. Whether the proposal will be adopted or not is currently unclear and several respondents have been critical to the proposal.

Till följd av att Skatteverket hade uppmärksammat problematiken med skatteplanering med ränteavdrag, så kallade räntesnurror, infördes de första svenska ränteavdragsbegränsningsreglerna för koncerninterna lån för företag i intressegemenskap år 2009. Dessa regler var inspirerade av motsvarande ränteavdragsbegränsningsregler i Nederländerna. På grund av att skatteplaneringen fortsatte, utvidgades de svenska ränteavdragsbegränsningsreglernas tillämpningsområde år 2013. Det har dock visat sig att på grund av nuvarande utformning och tillämpningsområde av 2013 års svenska regler, medför reglerna både tillämpningsproblem och fortsatt skatteplanering. Denna uppsats syftar till att undersöka utfallet av att införa liknande regler som nederländska ränteavdragsbegränsningsregler i Sverige, i nuvarande svenska ränteavdragsbegränsningsreglers ställe, för att analysera vilket av dessa regelverk som bäst uppfyller ändamålet med de svenska ränteavdragsbegränsningsreglerna. Uppsatsen visar att det finns både likheter och skillnader, i såväl utformningen som i tilllämpningsområdet, mellan de svenska och de nederländska ränteavdragsbegränsningsreglerna. Det framgår av uppsatsen att skillnaderna inte i varje bestämmelse i det nederländska regelverket leder till en möjlig lösning på den kvarstående problematiken med de svenska ränteavdragsbegränsningsreglerna. Författaren anser att en blandad tillämpning av några nuvarande svenska bestämmelser och vissa bestämmelser lika de nederländska bäst skulle uppfylla ändamålet med de svenska ränteavdragsbegränsningsreglerna. / Due to the fact that the Swedish tax authority had paid attention to the issues concerning tax avoidance with the use of interest deduction, the first Swedish rules on interest deduction limitations on intra-group loans were introduced for associated companies in 2009. These rules were inspired by the equivalent Dutch rules on interest deduction limitations. Since the tax avoidance continued, the scope of the Swedish interest deduction limitation rules were extended in 2013. However, it has been shown that due to the formulation and the scope of the current Swedish rules, the legislation causes both interpretation issues and continuing tax avoidance. This thesis aims at examining the outcome of introducing similar rules as the Dutch interest deduction limitation rules in Sweden, instead of the current Swedish legislation, in order to analyze which of these legislations that better fulfills the purpose of the Swedish rules on interest deduction limitations. The thesis shows that there are both similarities as well as differences, with regards to both the formulation and the scope, between the Swedish and the Dutch rules on interest deduction limitations. It appears in the thesis that the differences in every provision of the Dutch legislation do not provide a possible solution to the remaining issues with the Swedish rules on interest deduction limitations. The author of the thesis considers a mixed application, containing some current Swedish provisions and some selected provisions similar to the Dutch provisions, to better fulfill the purpose of the Swedish rules on interest deduction limitations.

Utgifter för vissa ändringsarbeten på näringsfastigheter medför direktavdrag då de genom det så kallade utvidgade reparationsbegreppet i 19 kap. 2 § 2 st. Inkomstskattelagen klassificeras som reparation och underhåll. För att falla in under det utvidgade reparationsbegreppet får åtgärderna inte medföra en väsentlig förändring av fastigheten. Högsta förvaltningsdomstolen har i mål 2012 ref. 15 avgjort det enda målet i högsta instans rörande det utvidgade reparationsbegreppet sedan begreppet ändrades genom en lagändring 2000. Utmärkande för målet är att ett fastighetsförvaltande bolag vidtog ett stort antal åtgärder på fastigheten vid ett och samma tillfälle. Högsta förvaltningsdomstolen ansåg att omfattningen av åtgärderna gjorde att de inte föll in under det utvidgade reparationsbegreppet. Fastighetsägare kan av olika skäl välja att vidta ett flertal åtgärder på sin fastighet vid ett och samma tillfälle. Eftersom åtgärderna då kan förefalla att vara väsentliga på grund av dess omfattning, finns en risk att ändringar som egentligen är en anhopning av ändringsarbeten som faller in under det utvidgade reparationsbegreppet istället anses innebära en väsentlig förändring av byggnaden. I denna uppsats har författaren med utgångspunkt i HFD 2012 ref. 15 och underinstanspraxis undersökt huruvida ett fastighetsförvaltande bolag som vidtar ett flertal åtgärder på en fastighet vid ett och samma tillfälle försätts i en skattemässigt sämre situation än en fastighetsägare som väljer att sprida ut åtgärderna över tiden. Författaren anser att slutsatsen torde kunna dras att ett fastighetsförvaltande bolag som väljer att vidta ett flertal åtgärder på en fastighet vid ett och samma tillfälle försätts i en skattemässigt sämre situation än en fastighetsägare som väljer att sprida ut åtgärderna över tiden. / Expenses for certain alterations of commercial real estate qualify for direct tax deduction, as they are seen as repairs and maintenance through the extended concept of repairs in ch. 19 sec. 2 para. 2 of the Swedish Income Tax Act. To fall within the concept, the alterations must not result in a substantial change of the property. The Swedish Supreme Administrative Court has in the case HFD 2012 ref. 15 given the only ruling in the highest instance regarding the extended concept of repairs since the concept was changed through an amendment of the law in 2000. Distinguishing for the case is that it concerned a real estate management company that made several alterations on its estate at one time. The Supreme Administrative Court ruled that the width of the alterations did that they fell outside of the extended concept of repairs. Commercial real estate owners can for different reasons want to make several alterations at one time. Since the alterations in such cases can be seen as substantial, there is a risk that alterations which on its own fall within the extended concept of repairs are deemed to fall outside of the concept. In this thesis the author has investigated whether a real estate management company that makes several alterations at one time on a property is set in a disadvantageous tax position compared to a estate owner that choose to spread the alterations over time. The starting point of this investigation has been the Supreme Administrative Court’s ruling in HFD 2012 ref. 15 and rulings from the lower courts. The author establish that the conclusion can be drawn that a real estate management company that makes several alterations at one time on a property is set in a disadvantageous tax position compared to an estate owner that choose to spread the alterations over time.

La Méthode B est une méthode formelle de spécification et de développement de logiciels critiques largement utilisée dans l'industrie ferroviaire. Elle permet le développement de programmes dit corrects par construction, grâce à une procédure de raffinements successifs d'une spécification abstraite jusqu'à une implantation déterministe du programme. La correction des étapes de raffinement est garantie par la vérification de la correction de formules mathématiques appelées obligations de preuve et exprimées dans la théorie des ensembles de la Méthode B. Les projets industriels utilisant la Méthode B génèrent généralement des milliers d'obligation de preuve. La faisabilité et la rapidité du développement dépendent donc fortement d'outils automatiques pour prouver ces formules mathématiques. Un outil logiciel, appelé Atelier B, spécialement développé pour aider au développement de projet avec la Méthode B, aide les utilisateurs a se décharger des obligations de preuve, automatiquement ou interactivement. Améliorer la vérification automatique des obligations de preuve est donc une tache importante. La solution que nous proposons est d'utiliser Zenon, un outils de déduction automatique pour la logique du premier ordre et qui implémente la méthode des tableaux. La particularité de Zenon est de générer des certificats de preuve, des preuves écrites dans un certain format et qui permettent leur vérification automatique par un outil tiers. La théorie des ensembles de la Méthode B est une théorie des ensembles en logique du premier ordre qui fait appel à des schémas d'axiomes polymorphes. Pour améliorer la preuve automatique avec celle-ci, nous avons étendu l'algorithme de recherche de preuve de Zenon au polymorphisme et à la déduction modulo théorie. Ce nouvel outil, qui constitue le cœur de notre contribution, est appelé Zenon Modulo. L'extension de Zenon au polymorphisme nous a permis de traiter, efficacement et sans encodage, les problèmes utilisant en même temps plusieurs types, par exemple les booléens et les entiers, et des axiomes génériques, tels ceux de la théorie des ensembles de B. La déduction modulo théorie est une extension de la logique du premier ordre à la réécriture des termes et des propositions. Cette méthode est parfaitement adaptée à la recherche de preuve dans les théories axiomatiques puisqu'elle permet de transformer des axiomes en règles de réécriture. Par ce moyen, nous passons d'une recherche de preuve dans des axiomes à du calcul, réduisant ainsi l'explosion combinatoire de la recherche de preuve en présence d'axiomes et compressant la taille des preuves en ne gardant que les étapes intéressantes. La certification des preuves de Zenon Modulo, une autre originalité de nos travaux, est faite à l'aide de Dedukti, un vérificateur universel de preuve qui permet de certifier les preuves provenant de nombreux outils différents, et basé sur la déduction modulo théorie. Ce travail fait parti d'un projet plus large appelé BWare, qui réunit des organismes de recherche académique et des industriels autour de la démonstration automatique d'obligations de preuve dans l'Atelier B. Les partenaires industriels ont fournit à BWare un ensemble d'obligation de preuve venant de vrais projets industriels utilisant la Méthode B, nous permettant ainsi de tester notre outil Zenon Modulo.Les résultats expérimentaux obtenus sur cet ensemble de référence sont particulièrement convaincant puisque Zenon Modulo prouve plus d'obligation de preuve que les outils de déduction automatique de référence au premier ordre. De plus, tous les certificats de preuve produits par Zenon Modulo ont été validés par Dedukti, nous permettant ainsi d'être très confiant dans la correction de notre travail. / The B Method is a formal method heavily used in the railway industry to specify and develop safety-critical software. It allows the development of correct-by-construction programs, thanks to a refinement process from an abstract specification to a deterministic implementation of the program. The soundness of the refinement steps depends on the validity of logical formulas called proof obligations, expressed in a specific typed set theory. Typical industrial projects using the B Method generate thousands of proof obligations, thereby relying on automated tools to discharge as many as possible proof obligations. A specific tool, called Atelier B, designed to implement the B Method and provided with a theorem prover, helps users verify the validity of proof obligations, automatically or interactively. Improving the automated verification of proof obligations is a crucial task for the speed and ease of development. The solution developed in our work is to use Zenon, a first-orderlogic automated theorem prover based on the tableaux method. The particular feature of Zenon is to generate proof certificates, i.e. proof objects that can be verified by external tools. The B Method is based on first-order logic and a specific typed set theory. To improve automated theorem proving in this theory, we extend the proof-search algorithm of Zenon to polymorphism and deduction modulo theory, leading to a new tool called Zenon Modulo which is the main contribution of our work. The extension to polymorphism allows us to deal with problems combining several sorts, like booleans and integers, and generic axioms, like B set theory axioms, without relying on encodings. Deduction modulo theory is an extension of first-order logic with rewriting both on terms and propositions. It is well suited for proof search in axiomatic theories, as it turns axioms into rewrite rules. This way, we turn proof search among axioms into computations, avoiding unnecessary combinatorial explosion, and reducing the size of proofs by recording only their meaningful steps. To certify Zenon Modulo proofs, we choose to rely on Dedukti, a proof-checker used as a universal backend to verify proofs coming from different theorem provers,and based on deduction modulo theory. This work is part of a larger project called BWare, which gathers academic entities and industrial companies around automated theorem proving for the B Method. These industrial partners provide to BWare a large benchmark of proof obligations coming from real industrial projects using the B Method and allowing us to test our tool Zenon Modulo. The experimental results obtained on this benchmark are particularly conclusive since Zenon Modulo proves more proof obligations than state-of-the-art first-order provers. In addition, all the proof certificates produced by Zenon Modulo on this benchmark are well checked by Dedukti, increasing our confidence in the soundness of our work.

Share-based payments have become a popular form of employee remuneration, largely for its potential to address the agency problem and are especially effective when made to senior employees. Accounting standards require companies to report share-based payments made to employees as expenses in their financial statements, but extant South African tax legislation does not permit a deduction where shares are awarded to serve as incentives for senior employees. This is due to the fact that the courts do not view the issue of a company‟s own shares as “expenditure”. South African tax legislation presently contains a special tax deduction for shares awarded to employees, but this provision‟s low monetary limit and restrictive requirements are considered to be inadequate, where the intention is to provide adequate incentives to senior employees in order to address the agency problem. The objective of this study is to evaluate whether sufficient grounds exist, based on the principles of sound tax policy, for the legislature to enact a special tax deduction for share-based payments, which would serve as an adequate incentive to senior employees. The evaluation found that the current tax position infringes upon several principles of sound tax policy and that an intervention by the legislature is required. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

The South African Income Tax Act (58 of 1962) does not specifically deal with the tax treatment of receipts resulting from illegal activities. Expenditure resulting from illegal activities is also only partly dealt with in terms of Section 23(o) of the Income Tax Act. This has resulted in uncertainty pertaining to the normal income tax treatment of illegal activities within a South African context. In response to this, the South African Revenue Service has issued a draft interpretation note dealing with the tax consequences of embezzlement and theft of money for both the victim as well as the offender during 2013. This draft interpretation note also deals with the normal tax consequences of illegal receipt in the hands of the thief. In an attempt to evaluate this draft interpretation note to clarify the tax consequences of illegal activities in South Africa, the meaning of illegal receipts is firstly determined. Subsequently the concept of „illegal receipts‟ is measured against the definition of „gross income‟ contained in Section 1 of the Income Tax Act. Expenditure relating to illegal activities is also analysed and measured against the general deduction formula contained in Section 11(a) of the Income Tax Act. Relevant principles established from general case law applicable to the definition of gross income as well as the general deduction formula is analysed to determine its applicability within the context of illegal receipts and expenditure. Also, principles established through case law, both nationally and internationally, specifically applicable to the taxation of illegal activities were analysed to establish guidelines that could be applied to clarify the taxability of illegal activities within a South African context. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Share-based payments have become a popular form of employee remuneration, largely for its potential to address the agency problem and are especially effective when made to senior employees. Accounting standards require companies to report share-based payments made to employees as expenses in their financial statements, but extant South African tax legislation does not permit a deduction where shares are awarded to serve as incentives for senior employees. This is due to the fact that the courts do not view the issue of a company‟s own shares as “expenditure”. South African tax legislation presently contains a special tax deduction for shares awarded to employees, but this provision‟s low monetary limit and restrictive requirements are considered to be inadequate, where the intention is to provide adequate incentives to senior employees in order to address the agency problem. The objective of this study is to evaluate whether sufficient grounds exist, based on the principles of sound tax policy, for the legislature to enact a special tax deduction for share-based payments, which would serve as an adequate incentive to senior employees. The evaluation found that the current tax position infringes upon several principles of sound tax policy and that an intervention by the legislature is required. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

The South African Income Tax Act (58 of 1962) does not specifically deal with the tax treatment of receipts resulting from illegal activities. Expenditure resulting from illegal activities is also only partly dealt with in terms of Section 23(o) of the Income Tax Act. This has resulted in uncertainty pertaining to the normal income tax treatment of illegal activities within a South African context. In response to this, the South African Revenue Service has issued a draft interpretation note dealing with the tax consequences of embezzlement and theft of money for both the victim as well as the offender during 2013. This draft interpretation note also deals with the normal tax consequences of illegal receipt in the hands of the thief. In an attempt to evaluate this draft interpretation note to clarify the tax consequences of illegal activities in South Africa, the meaning of illegal receipts is firstly determined. Subsequently the concept of „illegal receipts‟ is measured against the definition of „gross income‟ contained in Section 1 of the Income Tax Act. Expenditure relating to illegal activities is also analysed and measured against the general deduction formula contained in Section 11(a) of the Income Tax Act. Relevant principles established from general case law applicable to the definition of gross income as well as the general deduction formula is analysed to determine its applicability within the context of illegal receipts and expenditure. Also, principles established through case law, both nationally and internationally, specifically applicable to the taxation of illegal activities were analysed to establish guidelines that could be applied to clarify the taxability of illegal activities within a South African context. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

This dissertation explores the impact of tax policy and institutions on decisions in the market for housing. The first essay is joint work with Andrew Hanson. In it, we estimate the sensitivity of mortgage interest deducted on federal tax returns to the availability of the Mortgage Interest Deduction (MID). Our primary results show that for every one percentage point increase in the tax rate that applies to deductibility, the amount of mortgage interest deducted increases by $303–590. The second essay simulates changes to average home prices in twenty-seven cities that would result were the MID reformed. I use local variation in housing parameters to simulate home price changes for three different reforms: eliminating the MID, converting the MID to a fifteen percent credit, and capping the MID at fifteen percent. City price changes vary in response to a single policy by as much as 12.8 percentage points. Spatial variation within cities is also notable, with areas high in income experiencing steeper price declines and areas of lower income experiencing shallow declines. The third essay is joint work with Andrew Hanson, Zack Hawley, and Bo Liu. We design and implement an experimental test for differential response by Mortgage Loan Originators (MLOs) to requests for information about loans. Our e-mail correspondence experiment is designed to analyze differential treatment by client race and credit score. Our results show net discrimination of 1.8 percent by MLOs through non-response.

Bakgrund: Det är uppskattningsvis 2,5 miljoner svenskar som söker akutsjukvård på akutmottagningar per år (Socialstyrelsen, 2015). Detta gör att belastningen blir hög då resurser ofta saknas vilket bidrar till ökade väntetider. Patienters missnöje och organisatoriska problem är något som ofta framkommer i media. Genom att ta reda på patienternas faktiska upplevelse skapas förutsättningar för att mottagandet och omhändertagandet kan förbättras och i sin tur också vårdsituationen på akutmottagningen. Syfte: Med grund i Travelbees teori beskriva personers upplevelse av att vårdas på en akutmottagning. Metod: En deduktiv litteraturöversikt genomfördes och nio artiklar analyserades utifrån Travelbees omvårdnadsteori. Resultat: Travelbees begrepp lidande, mening, mellanmänskliga relationer, människan som individ och kommunikation utgör teman. Patienter upplever att kommunikationen mellan dem och vårdpersonal har stor betydelse. Den mänskliga kontakten som detta möte innebär gör att patienten känner sig bekräftad. Saknar patienten bekräftelse i form av mänsklig kontakt eller kommunikation leder det till missnöjdhet i vårdsituationen. Slutsatser: Vårdpersonalens bemötande påverkar patientens upplevelse av akutmottagningen och hjälper patienterna att hantera situationen. Kontinuerlig kontakt med vårdpersonal har visat sig ha betydelse för patienten då de blir bekräftade. Sjuksköterskan bör vara medveten om vilka förväntningar patienten har och kunna hantera de olika vårdsituationerna på ett professionellt sätt. / Background:  It´ about 2,5 million Swedes who seek emergency treatment per year (Socialstyrelsen, 2015).  This leads to high pressure at the emergency department. Resources are often scarce and contributes to increased waiting times. Media shows a negative image of care and organizational problems often appears. Looking at patients' experiences of the situation at the emergency department, creates conditions for improving the healthcare situation at emergency department.  Aim: To describe peoples experience of being treated at the emergency department by using Travelbees nursing theory. Method: A deductive literature review was conducted and nine articles were analyzed by Travelbees nursing theory. Results: Travelbees concepts suffering, meaning, human relation, human as an individual and communication creates theme in the result. Patients experiencing that communication between them and the healthcare professionals is of great importance. This contact makes the patient feel confirmed. If the patient feel that they are not confirmed because of lacking communication or human contact it leads to a feeling of dissatisfaction.  Conclusion: Healthcare professional’s treatment affects the patients experience in the emergency department and helps them to cope with the situation. Continuous contact with health professionals is of importance for the patient and makes them feel confirmed. The nurse must be aware of which expectations the patient has when they seek emergency care and be able to give professional care.