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Armlängdsprincipen kan betraktas som en av de mest centrala principerna inom den internationella beskattningsrätten. I OECD:s modellavtal, som ligger till grund för utformningen av bilaterala dubbelbeskattningsavtal, stadgas armlängdsprincipen i artikel 9, den regel som tillåter korrigering av ett företags vinst när interna transaktioner prissatts på ett sätt som inte är armlängdsmässigt. SamtidigThe ALP can be considered one of the most significant principles within international taxation law. It is regulated under article 9 of the OECD MTC, which acts as a model for developing new bilateral tax treaties. According to article 9, the profit of an enterprise may be adjusted if the enterprise has been involved in transactions with an associated enterprise on conditions that are not of an arm

Background: Under inflammatory conditions, T cell-dependent (TD) protein antigens induce proinflammatory T-and B-cell responses. In contrast, tolerance induction by TD antigens without costimulation triggers the development of regulatory T cells. Under both conditions, IgG antibodies are generated, but whether they have different immunoregulatory functions remains elusive. Objective: It was shown

To estimate incremental costs for patients with psoriasis/psoriatic arthritis (PsO/PsA) compared to population-based referents free from PsO/PsA and estimate costs attributable specifically to PsO/PsA.

In multi-view sports broadcasting, extracting high-quality highlights and selecting the optimal camera angle from concurrent video streams is traditionally a labor-intensive process with significant computational overhead. This thesis explores the feasibility of automating the production of multi-view sports highlights using Multimodal Large Language Models (MLLMs). To manage the high computatio

Mörk materia har funnits sedan tidernas begynnelse, från den Stora Smällen. Under Universums första hundratals miljoner år var tyngdkraften från den mörka materian så kraftfull att den drog till sig den vanliga materian, som muskler till revben, och formade gigantiska strukturer. De första galaxerna växte där dessa strängar möttes.Galaxer kolliderade med andra galaxer, och slogs samman för att

Security for outsourced control applications can be provided if the physical plant is enabled with a mechanism to verify the control signal received from the cloud. Recent developments in modern cryptography claim the applicability of verifiable computation techniques. Such techniques allow a client to check the correctness of a remote execution. This article delivers a proof of concept for applic

This paper reconsiders how central banks get involved in the process of determining nominal variables such as market interest rates and inflation rates. It is argued that the traditional story deriving central bank power from its monopoly of issuing base money is flawed. That story - in its various guises - is based on the quantity equation. This equation, however, is only applicable in the hypoth

Anhedoni, minskad motivation att uppleva lust, är associerad med förändringar i belöningssystemet. Belägen i ventrala striatum utgör den bilaterala nucleus accumbens (NAcc) den centrala noden i detta nätverk, där dopamin agerar som huvudsaklig excitatorisk neurotransmitter. Studier med funktionell magnetresonanstomografi (fMRI) har visat att aktiviteten i ventrala striatum minskar under belöningsbAnhedonia, reduced motivation to experience pleasure, is associated with alterations in the circuitry of the reward system. Located in the ventral striatum, the bilateral nucleus accumbens (NAcc) is the central hub of this network where dopamine acts as the main excitatory neurotransmitter. Studies using functional magnetic resonance imaging (fMRI) found that activity in the ventral striatum is de

Martin Johansson är forskargruppsledare för den här forskargruppenWe mainly study two important aspects of human kidney disease. First, we study the cellular background for kidney regeneration. The traditional concept that the human kidney lacks a stem cell compartment has recently been challenged by an alternative view, stating that stem cells indeed are localized to the kidney. The issue is thus far from settled and we are currently researching this important

As the new generation of Information Technology is progressing at a rapid pace, with big data establishing a trend in organisations, integration between systems becomes substantial. In this chapter, we particularly look at information security as a system that has become an essential part of Business Intelligence (BI). BI systems represent one type of decision support system (DSS) with a focus on

Transfusion-related acute lung injury (TRALI) remains a leading cause of transfusionrelated deaths. In most cases, anti-leukocyte antibodies in the transfusion product trigger TRALI, but not all anti-leukocyte antibodies cause TRALI. It has been shown that the anti-major histocompatibility complex (MHC) class I antibody 34-1-2S (anti-H-2Kd) causes TRALI in BALB/c mice (MHC class I haplotype H-2Kd)

Introduction: Implementation of clinical practice guidelines (CPGs) to manage musculoskeletal conditions among physiotherapists appears suboptimal. Osteoarthritis is one of the most disabling conditions worldwide and several studies showed a lack of knowledge of and adherence to osteoarthritis CPGs in physiotherapists’ clinical practice. However, those studies are not conclusive, as they examine t

The years 1988-1998 were named by World Council of Churches as The Ecumenical Decade - Churches in Solidarity with Women. On a worldwide scale, the Decade challenged member churches to portray Solidarity with Women in their contexts. Churches around the world launched a variety of projects and programs for this purpose. The Decade envisaged a new fellowship of women and men in church and society,