Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access? When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year. The contract date and the date of the access are two different concepts which provide a few questions when actually the ownership rights transfer occurs. In those circumstances, the time is important for both parties. Tax law and civil law can collide with each other, decide when a transfer of ownership takes place. In tax law, it does not usually matter if a valid right moment occurs, as opposed to civil law. When parties agree that access to the share can take place later, it is in the most cases an interpretation of the wording in the agreement. However, mostly cases are based on the contract date. A seller consider to have difficulties to get around the regulations. Even when the date of access is consider, the seller is not given credit even if he is the owner according to civil law.

<p>Shortselling and loan of shares are becoming a common complement to"traditional"trade in shares. To be able to lend shares, it is necessary to reregister the shares so that the shortseller is competent to sell these shares further. In a legal sense, the proprietorship of the shares has changed hands, though it is not obvious for those involved to see what happens to the prorietorship. The obscurity is principally whether a complete changeover of the proprietorship is made between those concerned. This essay makes clear which legal consequences loan of shares and shortselling get concerning the proprietorship, and how a conflict between the lender and the third party should be solved if the shortseller becomes bankrupt. My results in this essay are that the third party is the one who should be protected, but legal rules in this area are insufficient and should be made clearer.</p>

Shortselling and loan of shares are becoming a common complement to"traditional"trade in shares. To be able to lend shares, it is necessary to reregister the shares so that the shortseller is competent to sell these shares further. In a legal sense, the proprietorship of the shares has changed hands, though it is not obvious for those involved to see what happens to the prorietorship. The obscurity is principally whether a complete changeover of the proprietorship is made between those concerned. This essay makes clear which legal consequences loan of shares and shortselling get concerning the proprietorship, and how a conflict between the lender and the third party should be solved if the shortseller becomes bankrupt. My results in this essay are that the third party is the one who should be protected, but legal rules in this area are insufficient and should be made clearer.

Inskrivningsprocessen av lagfart/tinglysing är en del av vad inskrivningsmyndigheterna arbetar med i Sverige och Norge. Lagfart/tinglysing finns till för att visa vem/vilka som är rättslig(a) ägare till en fastighet. Vilket är väldigt viktigt för att hålla koll vem som är ansvarig för fastigheten. Att ha en inskrivningsprocess som är säker, effektiv och som har en låg kostnad är viktigt för att ha fungerande system för både köpare, säljare, företag och myndigheter. Syftet med studien är att undersöka skillnaden mellan Sveriges och Norges inskrivningsprocess vid lagfart/tinglysings ansökan. Men även att jämföra fördelar och nackdelar med processen. De krav som krävs för att bevilja lagfart undersökts också för att den ska bli rättssäker eller om det finns behov att förändra dessa. Studien undersöker även om det går att effektivisera inskrivningsprocessen samt hur det skulle påverka rättssäkerheten. För att besvara frågeställningarna har en kvalitativ metod använts. Metoden utgörs av en enkätundersökning, intervjuer och en jämförelse. I jämförelsen har information från litteraturen inhämtats, medan intervjuer och enkäter har genomförts med sakkunniga i respektive land. Resultatet av studien visar att mer digitalisering av inskrivningsprocessen skulle innebära säkrare och effektivare inskrivningsprocess av lagfarter/tinglysingar för fastigheter. Studien visar även att lagändringar är det som behöver ändras för att möjliggöra mer digitalisering. Lagstiftningarna i bägge länder bygger på föråldrade lagar när det inte fanns elektroniska alternativ. / The registration process of lagfart/tinglysing is part of what the registration authorities working with in Sweden and Norway. Lagfart/tinglysing is available to show who/which is the legal owner of a property. Which is very important to keep track of who is responsible for the property. Having an enrollment process that is secure, efficient and has a low cost is important for having a functioning system for both buyers, sellers, companies and authorities. The purpose of the study is to investigate the difference between Sweden's and Norway's enrollment process in lagfart/tinglysings. But also, to compare the advantages and disadvantages of the process. The requirements required to grant lagfart/tinglysing have also been examined for it to be legally secure or if there is a need to change these. The study also examines whether it is possible to streamline the enrollment process and how it would affect legal certainty. A qualitative method has been used to answer the questions. The method consists of a survey, interviews and a comparison. In the comparison, information from the literature has been obtained, while interviews and questionnaires have been conducted with experts in each country. The results of the study show that more digitization of the registration process would mean a safer and more efficient registration process of legal deeds / registrations for properties. The study also shows that changes in the law are what need to be changed to enable more digitization. Legislation in both countries is based on outdated laws when there were no electronic alternatives.