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Avancerade skatteupplägg och aggressiv skatteplanering av multinationella företag har under lång tid varit en realitet inom EU. Genom prissättningsbesked kan företag och nationella skattemyndigheter på förhand fastställa hur koncerninterna transaktioner ska prissättas och hur företaget ska beskattas i den aktuella medlemsstaten. Under senare år har Europeiska kommissionen i allt större utsträckninAdvanced tax structures and aggressive tax planning by multinational companies have long been a reality within the EU. Through advance pricing agreements, companies and national tax authorities can determine in advance how intra-group transactions should be priced and how the company will be taxed in the relevant Member State. In recent years, the European Commission has increasingly scrutinized s

Hematopoietic stem cells (HSCs) compose a rare population of undifferentiated cells, residing in the bone marrow of adult individuals, ensuring life-long maintenance and replenishment of the blood system. This fantastic achievement is possible owing to two special characteristics of the HSCs: their ability to make copies of themselves (self-renew), and their capacity to differentiate to all lineag

Carpets have been important motives in the visual arts since the Renaissance (Holbein, Lotto, Vermeer), and they were especially made prominent through 19th century Orientalism (Delacroix, Gérôme, Cézanne). The influence on painters and writers was thorough and the carpet, now more than just a motive, became a model and instrument for images. This tendency was termed the “carpet paradigm” by Josep

Although fossils are relatively common in some sedimentary deposits, the majority consists of fragmented or distorted skeletal hard parts (such as shell and bones). However, in rare cases, special burial and diagenetic conditions have allowed a greater portion of the original anatomy to be incorporated into the fossil record. This exceptional type of preservation is characterised by the retention

En intrångsundersökning är ett medel att vidta för att säkra bevisning om ett intrång i en immateriell rättighet och dess omfång. Bevissäkringsåtgärden infördes efter att det från internationellt håll framhölls att Sverige behövde uppdatera sin lagstiftning för att den skulle överensstämma med internationella åtaganden. En intrångsundersökning genomförs av Kronofogdemyndigheten och liknas ofta vidAn infringement investigation is a measure to secure evidence regarding an infringement in an intellectual property and the extent of the infringement. The measure was introduced into the Swedish legislation after it had been stressed it was needed for it to comply with international commitments. An infringement investigation is carried out by the Swedish Enforcement Authority and is often compare

Conservation of the Stone Tiger in Taiwan: An Exploratory Study Leopard cats (Prionailurus bengelensis), named for their colorations and patterns that resemble leopards, are small, wild felids that are broadly distributed throughout Asia. They are also referred to as “stone tiger” (a direct translation from Chinese) in Taiwan, which can be attributed to how they will become motionless in the pre

Alla fastigheter är unika, framförallt i avseendet att de inte är flyttbara och att de investeringar som görs är bestående. Trots de unika karaktärsdrag som följer med en fastighet sker de flesta värderingar med schabloniserade marknadsantaganden baserat på typ av fastighet, läge och värdeår. Följden blir att fastigheter med hållbara och miljövänliga lösningar värderas på samma sätt, och med likarAll real estates are unique, especially based on the fact that they are non-moveable and investments are long lasting. Despite the unique traits of character, most of the valuations are made using average market data, based upon the type of property, the location and the year of value. The consequence of using market standards is that properties with sustainable and environmentally friendly soluti

Implication of DNAJ co-chaperones in Neurodegenerative diseases General improvements of human life conditions at different levels translate into an increasingly growing life span expectancy of the earth population. This, however comes with the cost of an increase in neurodegenerative diseases which broadly increases in frequency with age. Most age related brain diseases such as Parkinson’s dis

Från och med den 1 januari 2020 skärptes straffskalan för sexköp av barn. Syftet med åtgärden var att förstärka det straffrättsliga skyddet för ungdomar mot att dras in i prostitution. Brottet är förknippat med låg åtalsfrekvens. Det har tidigare förklarats med att aktsamhetskravet i förhållande till ålder i 6 kap. 13 § BrB - som täcker flera sexualbrott med åldersgräns - var särskilt svårt att upIn January 2020 the range of punishment for exploitation of a child through the purchase of a sexual act got stricter. The reasoning behind the change was to strengthen the criminal justice protection for these children. Exploitation of a child through the purchase of a sexual act is associated with a low prosecution frequency. An explanation for this has been that the rule of negligence in the si

Background The Company produces and sells specialised products and technical solutions worldwide through more than ten different technology-based and decentralised Business Units. While the "Business continuity management"-programme has been implemented throughout the Company for many years, many of the Business Units' "disaster recovery"-capabilities had not been tested un

GABAergic Neurotrasmission – A “cross-talker” between inflammation and neural plasticity in stroke Stroke is a leading cause of disability and no pharmacological treatment is currently available to promote recovery in suffering patients. A major part of research is focusing on finding new biological targets which can be pharmacologically intervened with, providing favorable results in facilitatin

Can constructed wetlands be used to fight cyanobacterial blooms? Cyanobacterial blooms are more than just a nuisance that prevents swimmers from making the most of the warmest months. Cyanobacterial blooms can cause a wide array of problems such as polluting freshwater reservoirs and causing fish die offs, owing to their ability to grow rapidly and release toxins which are harmful to both humans

Wetlands are valuable ecosystems, and assets for human life, that must be regularly monitored, starting with accurately mapping their location and extent. However, an updated national inventory of wetlands is needed. The availability of multi-source data, and advanced machine learning algorithms in Google Earth Engine (GEE) offers excellent opportunities to map wetlands on a country-wide scale. Th

Genom samhällsutvecklingen utmanas gamla sjukdomsbegrepp och lagar. I medierapportering och forskning har självskadebeteende uppmärksammats allt mer. Självskadebeteenden kan ta olika uttryck och även sex har påvisats kunna utgöra ett medel för att skada sig själv. Idag finns det medicinsk forskning om sex som självskadebeteende och rättsvetenskaplig forskning om tillämpningen respektive tolkningenSocietal development is constantly challenging old concepts of disease and law. In media reporting and medical research, self-injurious behavior has received increased interest. Self-injurious behavior can be expressed in various forms. Sex as self-injury is a new concept in the research field and the current knowledge of sex as self-injury did not exist when the Care of Young Persons Act, hereaft

Populärvetenskaplig sammanfattning Arktis har under de senaste årtiondena upplevt betydande uppvärmning och enligt prognoser förväntas ytterligare höjningar av både lufttemperatur och nederbörd under det kommande århundradet. Det förändrade klimatet har haft omfattande konsekvenser för permafrosten (ständigt frusen mark) som format och kraftigt präglar stora delar av det arktiska landskapet. Med öThe Arctic region has experienced significant warming in the past decades and according to predictions further increases in air temperatures and precipitation will occur during the 21st century. Recent changes in climate have had widespread implications for the permafrost around the Arctic. Shorter periods of snow covering the Arctic regions significantly reduce the average annual albedo which dra

The aim of the thesis was to help Tetra Pak with problems that have occurred with the creasing-unit. This unit is one of great importance in the production line for a final package with good quality. The unit is built up in modules, where each module performs the wanted operation. The motion between and in the modules is transferred by a gear transmission. The quality of the packages is decided by

Whether executed as full-scale war or acts short of war, acts of aggression have consistently shaped the history of humankind. Acts of aggression would not occur if it were not for the involvement of individuals. The historical development of aggression in international law has seen a shift from a regime solely focusing on the unlawfulness of the action by States, to include the unlawfulness of th

Jura novit curia anses innebära att parterna inte kan binda domstolen vid vilken rättsregel som är tillämplig. Och inte heller hur denna rättsregel ska tolkas och tillämpas. Denna princip vållar emellertid vissa problem. Syftet med denna uppsats har varit att utreda om principen om jura novit curias omfattning enligt gällande rätt är välavvägd samt att annars ge förslag på bättre lösningar. PrinciIura novit curia implies that the parties cannot, with binding effect for the court, choose which law should be applied. Nor can they choose how the law should be interpreted or applied. The purpose of this paper was to investigate whether the extent of the principle of iura novit curia in Swedish law is balanced. If not so, the aim is to provide suggestions for a better solution. Iura novit curia

Competition between related caterpillars on host plant The Alcon Blue is a butterfly with a parasitic lifecycle. The butterfly starts its life on the Marsh Gentian were the caterpillars feed on the seeds within the flower bud. Several females lay eggs on the flower, which could mean that related caterpillars could potentially compete for the resources within the flower bud as there is a limit to

Odling av genetiskt modifierade organismer (GMO) har länge varit ett omdebatterat och politiskt känsligt ämne i EU. Sådan odling väcker en mängd olika betänksamheter och frågor hos europeiska medborgare. I spektrumet återfinns bland annat frågor om risker för miljön och hälsa till socioekonomiska och etiska betänkligheter. Den här uppsatsen undersöker medlemstaters möjligheter att svara upp mot såCultivation of genetically modified organisms (GMOs) has for a long time been a disputed and politically sensitive topic in the EU. To many European citizens such cultivation raises concerns, ranging from safety and socioeconomic questions to ethical issues. This thesis examines the possibilities for Member States to respond to such concerns by imposing national GM cultivation restrictions. This i