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The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. There is an ongoing debate among writers and scholars of European Tax Law concerning

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This dissertation aims to contribute to sociology, citizenship studies and disability studies by responding to T.H. Marshall’s ([1950]1992) invitation to examine the development of equal citizenship in a context of structural inequality, and Jenkins’ (1991) call to consider disability as a dimension of social stratification. Based on the analysis of blog posts and debate articles published in dail