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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

The royal Danish-Norwegian flagship Gribshunden, launched in 1485, was amongthe earliest northern European warships purpose-built to carry artillery. However, King Hans employed his vessel as far more than a weapons platform. The ship was his ‘floating castle’, fulfilling all the various purposes of a land redoubt. At its loss in 1495 enroute to a political summit in Kalmar, where Hans expected to

The royal Danish-Norwegian flagship Gribshunden, launched in 1485, was amongthe earliest northern European warships purpose-built to carry artillery. However, King Hans employed his vessel as far more than a weapons platform. The ship was his ‘floating castle’, fulfilling all the various purposes of a land redoubt. At its loss in 1495 enroute to a political summit in Kalmar, where Hans expected to

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

https://www.folklivsarkivet.lu.se/fileadmin/user_upload/folklivsarkivet/upload/levnadsminne/Blenda_A/M_7766_s_1-26.pdf - 2025-11-20

This article provides an overview of the findings from the Information Systems (IS) Well-Being Project that was started in the fall of 2020. There were two goals of this project: 1) to understand the physical, mental, social, and financial well-being of IS academics during the COVID-19 pandemic, and 2) to theorize the downstream effects of the pandemic on the health of the IS research ecosystem. T

PhD research project: “Who Cares? – An embodied practice of caring and listening”PhD supervisors: Edit Kaldor, Senior Lecturer, Malmö Theatre Academy; and Stine Hebert, Curator from Heirloom – Center for Art and Archive, CopenhagenInstitution: Malmö Theatre AcademyPeriod: January 2020 – March 2026The aim with this research project is to produce knowledge that can contribute to a deeper understandi

https://www.iac.lu.se/research/doctoral-students/tanja-hylling-diers - 2025-11-23

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

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

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