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Enligt gällande internationell beskattningsrätt är ett bolags rörelseresultat endast beskattningsbart i bolagets hemviststat såvida det inte bedriver ett fast driftställe i en annan stat. Om bolaget bedriver ett sådant, får inkomster hänförliga till det fasta driftstället beskattas i den andra staten. Ett fast driftställe är en stadigvarande plats för affärsverksamhet var den fysiska platsen är deUnder current international tax law, profits of an enterprise are only taxable in the domicile of the enterprise unless it operates through a permanent establishment in another state. If the enterprise carries on business as aforesaid, profits attributable to the permanent establishment may be taxed in the other state. A permanent establishment is a fixed place of business where the physical locat

The relationship between a Non-Governmental Organization (NGO) and a government can be unpredictable, which could complicate the NGO’s operations in a resource dependent environment. If a government decides to abruptly cut its official development assistance allocation towards the civil society; does that not only reflect the government’s new development policy but it might also jeopardize the con

Existing knowledge suggests that people's willingness to pay (WTP) for climate change mitigation depends not only on personal characteristics but also on the payment vehicle (PV) that is used to elicit WTP. The aim of this research is to investigate policy-relevant differences in WTP between different PVs to support the design of carbon pri

The predicament in which we find ourselves today is that many professionals lack a sufficient grounding in formal methods, tools and techniques to enable them to make an appropriate selection for different kinds of problem. This can mean that complexity remains unrecognized and ambiguous problem situations are addressed as if they were clear and straightforward, resulting in inadequate solutions t

The practice of using quantitative risk assessments (QRAs) for managing risks in land-use planning varies between countries. Some regulatory regimes are highly prescriptive in terms of explicit requirements on methodology, assumptions, modelling tools, input data, risk criteria, etc. Others require risk analyses to support decision-making without regulating the details. The present study seeks to

The cadherin family of cell adhesion molecules mediates adhesive interactions that are required for the formation and maintenance of tissues. Previously, we demonstrated that N-cadherin, which is required for numerous morphogenetic processes, is expressed in the pancreatic epithelium at E9.5, but later becomes restricted to endocrine aggregates in mice. To study the role of N-cadherin during pancr

The Iberian Lynx (Lynx pardinus) faces imminent endangerment due to climate change resulting in the declining population of its primary prey, the European Rabbit (Oryctolagus cuniculus). With ongoing environmental shifts, this threat intensifies, heightening the risk of extinction for the species. The aim of this study was to explore a potential conservation strategy; the possibility of relocating

Through economic openness, increased capital mobility and the resulting competition to innovate, the globalisation of capitalism ought to increase the wealth and living standards of all involved. However, in order for all to be involved, they must be of value to that economy. That the world lives largely in poverty means that the more the economy incorporates cheap labour, the lower the returns to

Power required to fly for a bird generally follows a U-shaped function of airspeed, with higher cost at both low and high speeds. Because power required increases with body mass faster than power available from flight muscles, larger birds may experience restricted flight speed ranges and climbing capabilities. Previous studies found limited flight performance in cormorants. Adapted for both fligh

-The atrial switch operation Mustard- or Senning operation for transposition of the great arteries (TGA) was introduced in the late 1950s and was the preferred surgery for TGA until the early 1990s. The Mustard- and Senning operation involves extensive surgery in the atria and leaves the right ventricle as the systemic ventricle. The Mustard and Senning cohort is now well into adulthood and we beg

https://www.historiskamuseet.lu.se/stobaeus-project/who-was-kilian-stobaeus - 2026-07-15

Streptococcus bovis/Streptococcus equinus complex (SBSEC) is a common cause of infective endocarditis (IE). For IE-pathogens, the capacity to activate and aggregate platelets is believed to be an important virulence mechanism. While the interactions between bacteria and platelets have been described in detail for many Gram-positive pathogens, little research has been carried out with SBSEC in this

Title: Price Premium FMCG products - An exploratory study of the underlying factors why consumers would be willing to pay more Date of seminar: 5th June, 2018 Course: BUSN39 Degree project in Global Marketing Authors: Tanvir Ahmed Shuvo & Mentor Krasniqi Supervisor: Burak Tunca Keywords: FMCG, Price Premium, Consumption, Consumer behavior, Consumer culture, Quality, Perceived Value, Conspicuou