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Hybrida missmatchningar i ATAD 2 och dess implementering i svensk rätt - Förenligt med etableringsfriheten?

I ett försök till att hindra den skatteflykt som uppstår av skatteplanering genom hybrida missmatchningar som leder till att länders skattebaser urholkas antog Europakommissionen direktivet ATAD 2. Till skillnad från ATAD 1 så siktar ATAD 2 in sig på olika typer av betalningar, inte bara räntebetalningar, samt att bestämmelserna även rör tredje land och inte bara medlemsländerna i EU. MedlemsländeIn an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. ATAD 2 should have been implemented in member states national legislation on 31 Ja

Public-Private Partnership in Sustainable City Development- Critical Success Factors

Abstract Title: Public-Private Partnership in Sustainable City Development Authors: Malin Olofsson, Maryna Pouzhyk, Vera Koreneva, and Quinn Ertel Tutor: Stein Kleppestø – Associate Professor, Department of Business Administration, Lund University Background: E.ON and Malmö have formed a Public-Private Partnership to lead the sustainable city development initiative in Hyllie. The green field de

Microsoft Word - nyhetsbrev_02.docx

Microsoft Word - nyhetsbrev_02.docx Nyhetsbrev från Akademikerföreningen Sveriges Ingenjörer vid Siemens Energy AB Kontakt: asi.se@siemens-energy.com Redaktörer: CH, JH, SvE Nr: 03/22 2022-11-10 VOLT Den 25:e maj lanserades den nya organisationen, VOLT, på det globala intranätet – myEnergy Hub. Där presenterades den tilltänka funktionella organisationen ner till lägsta hierarkiska nivå. Lanseringe

https://www.saco.se/globalassets/lokala-akademikerforeningar/privat/siemens-energy-ab/nyhetsbrev/asi-nyhetsbrev-0322.pdf - 2026-05-31

Systematic preventive work against discrimination (SFAD)

Lund University and the Faculty of Medicine and Health Sciences have zero tolerance for discrimination. According to the Discrimination Act, the Faculty of Medicine, as an employer and education provider, is obliged to continuously work to prevent discrimination. It is the employer's responsibility to:Examine whether there are risks of discrimination or obstacles to equal rights and opportunities.

https://www.intramed.lu.se/en/employment/occupational-health-and-safety/victimisation-harassment-and-preventive-work-against-discrimination/systematic-preventive-work-against-discrimination-sfad - 2026-05-31

AI Sweden

Swedish National Center for applied AI Funded by Vinnova, AI Sweden aims to accelerate the adoption of AI across all Swedish sectors. To fulfill their mission, the centre runs multiple programs ranging from helping professionals build their AI skills to funding projects on new uses for Artificial Intelligence in Sweden. Due to the high potential associated with widespread adoption of Artificial In

https://www.ai.lu.se/about/partner/ai-sweden - 2026-05-31

Crisis symposium 1 oct. 26 2017

Lund Sept., 2017 1 Pufendorf Institute Advanced Study Group CRISIS: Critical Explorations of Crisis 2017-2018 This newly launched Pufendorf Institute Advanced Study Group on CRISIS revolves around critical explorations of crisis. The Group’s work focuses on the alarming reports about crises such as hurricanes and floods; political instability and unpredictability; soaring civilian casualties due t

https://www.pi.lu.se/en/sites/pi.lu.se.en/files/crisis_symposium_1_oct._26_2017.pdf - 2026-06-01

Do Women in Top Management Teams Have an Effect on Company Performance - Evidence from Scandinavia

This paper investigates if a relationship exists between women in TMTs and firm performance for 187 Large- and Mid-Cap firms in Scandinavia for the period 2009-2013. Thereby adding to the scarce international evidence within the gender diversity in TMTs literature. The theoretical simultaneous relationship between performance and gender diversity in TMTs is taken into account and a 2SLS approach i

Developing the Electric Vehicle Battery Recycling Supply Chain

The demand for electric vehicles (EVs) and battery production necessitates efficient logistics for battery recycling. However, the industry currently lacks widely adopted packaging and logistics standards, resulting in efficiency losses. Existing solutions are often expensive and overly safe for most recycled batteries. Additionally, limited research on large-scale EV battery recycling has been pu

Commission of Human Rights in the Philippines

Commission of Human Rights in the Philippines Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme Work Methods Focus Areas Business and Human Rights Int

https://rwi.lu.se/2015/06/30/i-have-a-duty-to-go-back-to-my-region-and-help-my-people/ - 2026-05-31

International businesses, technology and innovation

In recent years, international operations have come under threat on the one hand by increasing protectionisms and one the other hand by the SARS-Cov2 pandemic. As a small open economy, building its strengths on international trade and the free flow of knowledge, much is at stake for Sweden. Research in the theme 'International Business, Technology and Innovation' focuses on the global dimension of

https://www.circle.lu.se/international-businesses-technology-and-innovation - 2026-05-31

CRISPR Screens Identify Candidate Therapeutic Targets in Leukemia

A Ph.D. Interview with Maria Rodriguez Zabala Maria Rodriguez Zabala, a Ph.D. student at Lund University, will defend her Ph.D. thesis on Friday, 10 November 2023. With a passion for improving patient outcomes, she has focused her studies on human genetics and cancer research, specifically using CRISPR/Cas9 screening to identify potential targets for developing new leukemia treatments. In our inte

https://www.stemcellcenter.lu.se/education/research-school-stem-cell-biology/their-own-words-interviews-recent-phd-graduates/crispr-screens-identify-candidate-therapeutic-targets-leukemia - 2026-05-31

What Maria says about the Master's in Service Management, Retail

Maria from Uganda 1. What is the best thing about the Service Management programme? I think the programme's ability to give students a thorough understanding of a variety of service-related topics, such as customer satisfaction, service logistics, service innovation, and service quality, is one of its greatest features. Students gain a comprehensive foundation of understanding from this approach,

https://www.ses.lu.se/en/what-maria-says-about-masters-service-management-retail - 2026-05-31

Internship at naturum kullaberg summary

Jenny Hansson NGEA51 13/1 2017 Internship at Naturum Kullaberg - With a Focus on Sustainable Fishery in Höganäs Municipality I had my internship at naturum Kullaberg, which is situated in the Kullaberg Nature Reserve in northwestern Skåne. Both the naturum and the nature reserve are run by the County Administrative Board of Skåne (Länsstyrelsen Skåne). My main focus was to collect data on the loca

https://www.nateko.lu.se/sites/nateko.lu.se/files/internship_at_naturum_kullaberg_summary.pdf - 2026-06-01

Gisn09 utvardering

Evaluation form for Internet GIS Course Answer Count: 30 What did you like most in the course? Why?    What did you like most in the course? Why? The part were we learned to create a mapclient with openlayers and geoserver. For me, it was all new to be able to use HTML and websites, so that was great. Also, I really got a lot out of the project. The WMS in Geoserver using Openlayers Figuring out t

https://www.nateko.lu.se/sv/sites/nateko.lu.se.sv/files/gisn09_utvardering.pdf - 2026-06-01

Portfolio Optimization using Deep Reinforcement Learning models

Portfolio optimization involves selecting assets to maximize risk-adjusted returns, typically using linear methods like Mean-Variance Optimization (MVO). However, such approaches may not fully capture the complexities of financial markets. This study leverages recent advances in machine learning, specifically reinforcement learning with deep neural networks, to identify alternative methods that ma

Study Economics

Department of Economics The Department of Economics offers courses at all educational levels. From courses at the basic level, to courses at the intermediate level, the advanced level and the PhD level. The research at the Department is extensive and covers many areas, which is reflected in a broad selection of courses.Bachelor's studiesMaster's studiesEssaysDegree certificatePractical study infor

https://www.lusem.lu.se/organisation/department-economics/study-economics - 2026-06-01