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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

This thesis will inquire into the contemporary neo-Yugoslavian culture in Sweden and cultural intimacy as a base to recreate the bonds from the past. Moreover, mutual impacts between the two substantially different societies, the society of free individuals of the Swedes and neo- Yugoslav collectiveness, duh Yuge, are the result of a multifaceted process with intriguing outcomes. Zlatan Ibrahimovi

This chapter will analyse the Trade secret Directive from a technological informed legal perspective, looking at the possibilities and scope of protection that it offers for knowledge based activities and business models. It opens by restating the basic yet important fact that “Information is power”. Asymmetries in information are a fundamental transaction cost and in this sense informational qual

S & P Sprache und Pragmatik Arbeitsberichte 53 Britt-Marie Ek Das Präsens als Tempus konkreter und imaginärer Bildbeschreibung 1 Britt-Marie Ek & Mikael Nystrand Das schwedische Präsens als Übersetzungsstrategie beim deutschen Referatkonjunktiv 25 Edith Ekberg Frei versus fakultativ: Über die Interpretation der Dativphrase in deutschen ditransitiven Konstruktionen aus einer konstruktionsgrammatisc

https://www.sol.lu.se/fileadmin/user_upload/amnen/tyska/Sprache___Pragmatik_Vol._53_2013.pdf - 2026-05-11

This thesis is about autistic women. It is about how we, as a society, construct and perceive normality and motherhood as a normative ideal for women. It is also about a dis/ability that often goes unnoticed since autism is not defined by any visible markers. Rather, autism is categorized by behaviour considered atypical through the medical gaze. How to make visible the invisible, the in-between

We present an interim archaeological report on the ship- wreck of the Danish-Norwegian flagship Gribshunden. Built in 1485, extensively employed by King Hans as his floating castle, and ultimately lost in June 1495 en route to Kalmar, the ship carried people and material selected to further the political goal of re-unifying the Nordic region. Three field campaigns led by Lund University and Blekin

https://www.historiska.lu.se/media/utbildning/dokument/kurser/HISA24/20261/kopia_kallelse_vt_26.pdf - 2026-05-11

TARGET-seq: Linking single-cell transcriptomics of human dopaminergic neurons with their target specificity PNAS  2024  Vol. 121  No. 47 e2410331121 https://doi.org/10.1073/pnas.2410331121 1 of 12 RESEARCH ARTICLE |  Significance Understanding the molecular basis of dopaminergic (DA) neuron diversity is crucial for both experimental work and clinical applications. Here, we present a comprehensive

https://www.regenerative-neurobiology.lu.se/sites/regenerative-neurobiology.lu.se/files/2024-11/publication_PNAS.pdf - 2026-05-14

Popular Abstract in Swedish Avhandlingens titel är ju "Redovisning av goodwill". Därför kan det vara lämpligt att fråga sig vad de orden betyder i detta sammanhang. Goodwill har här inte den vanliga betydelsen av det goda anseende som exempelvis ett företag åtnjuter. Det är istället en benämning på skillnaden mellan värdet på hela företaget och summan av värdena på de enskilda tillgångarnaEvery conceivable manner of accounting, in the same country, at the same time! This is how-with no great exaggeration-the accounting of goodwill in Sweden in the late 1980s might well be described. Many companies still followed the Accounting Act, amortizing their goodwill over no more than ten years. Some, however, referred to the rules in the United States, extending the amortization peri

Viking Age silver is a useful tool for tracing various aspects of the society. Contact networks, trade organization, society structure, economic variation etc. This paper concentrates on the so-called Permian rings, which appear in Scandinavian silver hoards from Early Viking Age. Their main concentration is, however, in the regions west of the Ural Mountains in Russia. As the rings found in Russi

Parrondo’s Paradox and Epistemology – combining two faulty strategies to get good results PARRONDO’S PARADOX AND EPISTEMOLOGY – WHEN BAD THINGS HAPPEN TO GOOD COGNIZERS (AND CONVERSELY) Fredrik Stjernberg Philosophy, Linköping University frest@irk.liu.se ABSTRACT: According to Parrondo’s Paradox, there will be cases where a subject facing two probabilistically losing strategies has a probabilistic

https://www.fil.lu.se/hommageawlodek/site/papper/StjernbergFredrik.pdf - 2026-05-12

In his recent work, Eco abandons his conventionalist theory of pictures, which was heavily censored by, among others, the present author. In so doing, however, Eco now goes to the other extreme, claiming that television images are like mirrors, which are no signs. It is my contention that Eco fails to come up with a more acceptable theory of iconicity. Since Eco is one of the few semioticians conc