Dear Students,
I am sorry that I mixed up the OH:s first. I was using last year’s version first so the one I changed and the one you have is the right one.

I had some more questions after the lecture.

Written exam: As you may see now on the homepage you shall hand in the written exam on December 15 by E-mail so you have almost 3 weeks to finish it. Regarding references to articles in the intellectual property part it is articles in the Berne Convention you shall refer to and articles in CISG in the Contract law part. You must pass both written exam and the Final exam on January 14 to get graduated.

The three levels of liability to tax under Swedish Tax Law:
1. No Swedish tax at all – non-resident on a short term assignment with a foreign employer, OH 25 and 26
2. SINK tax 25 %, non-resident on a short term assignment but with a Swedish employer
3. Residents in Sweden are taxed world wide – thus income from any employer whether Swedish or foreign is taxed here under Swedish national law. An existing DTT between Sweden and another State may change the liability to tax in Sweden only when the State where the work is performed becomes the Resident State under the DTT.
The consequences of Art 15.2 – only the Resident state may tax – is only applicable in a relation DECIDED Resident State – the Source State and when there is no employer in the Source State. I will explain that on Wednesday but think about it.
On Wednesday we will start with all questions you might have so please come forward then with them.


8 Responses to “Mälardalen University, Introduction To Commercial Law, Lecture 8 – Inger Paulin”

  1. Hi Inger,

    Unfortunatly will not be able to attend tomorrows lecture, can you please record it ? The explanation is realy crucial to understand so hope you can do this. If not then am asking for your consent to have one of my friends record the voice for me.


  2. Hi Krister,

    If I want to protect my website graphic design, under which part of Intellectual Property different rights it can be?

  3. The question is to Krister and it is regarding the Seminar question number 6, ”Hyperlinks on the web”
    Can you explain more as we didnt talk about this issue!


    • Hi

      You must try to use your’e knowledge in different situations regardless if I have talked about it or not.
      If you don’t know what a ”hyperlink” is you can search for the word on internet.

      Best regards,

      • Hi Krister,

        Of course I know whats the meaning of the word and where to find information about it on internet!
        I just wanted to know if we have this on our lectures, books or compendium.


        • Hi

          I am sorry, did not mean to be rude. What I am trying to say is that you have on lectures and in the books learned the theory about IP-Law. Now you must learn to apply the theory on different situations in life. Situations that of course are not mentioned in the books. You need training in going from theory to reality. The A and B Seminars are not exams. The purpose is to give you more training in legal argumentation.

          Best regards,

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