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Två sidor av samma mynt? - Om den dubbla tillämpningen av armlängdsprincipen under artikel 7 och 9 i OECD:s modellavtal och vilka skillnader som finns däremellan.

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

Using Blockchain Technology and Smart Contracts to Create a Distributed Securities Depository

In the existing securities market structure, a securities trade between two parties requires the involvement of several financial intermediaries ensuring the safety of the transaction. However, the complexity of today’s market structure in conjunction with the lack of interoperability between financial data infrastructures and the disalignment of business practices, are causing costs, risks and fr

Venous shear stress enhances platelet mediated staphylococcal adhesion to artificial and damaged biological surfaces.

We investigated the role of blood components in the adhesion of staphylococci to biological and artificial surfaces under well-defined flow conditions by using the Cone and Plate(let) Analyzer. An enzyme-linked immunosorbent assay-like binding assay with biotinylated bacteria determined the extent of bacterial adhesion to subendothelial extracellular matrix (ECM), polystyrene (PS) and adult bovine

Litteraturlista MULM63 Bedömning, Betygsättning Och Forskningens Kreativa Genvägar

Lägg till titel Sida 1 av 5 Beslutad i Kvalitetsnämnden för grundutbildning 2025-06-12 Litteraturlista – MULM63, Bedömning, betygsättning och Forskningens kreativa genvägar, 11,5hp • Bedömning och betygssättning Carlgren, I., Forsberg, E., & Lindberg, V. (2009). Perspektiv på den svenska skolans kunskapsdiskussion. (s. 11–39). Stockholms universitetsförlag. https://www.diva- portal.org/smash/get/d

https://www.mhm.lu.se/sites/mhm.lu.se/files/2025-06/Litteraturlista%20MULM63%20Bed%C3%B6mning,%20betygs%C3%A4ttning%20och%20Forskningens%20kreativa%20genv%C3%A4gar.pdf - 2026-05-30

Coordination Complexes of Molybdenum with 3,6-Di-tert-butylcatechol. Addition Products of DMSO, Pyridine N-oxide, and Triphenylarsine Oxide to the Putative [MoVIO(3,6-DBCat)2] Monomer and Self-Assembly of the Chiral [{MoVIO(3,6-DBCat)2}4] Square

Molybdenum complexes of 3,6-di-tert-butylcatechol have been prepared from the reaction between [Mo(CO)6] and 3,6-di-tert-butyl-1,2-benzoquinone. A putative "[MoO(3,6-DBCat)2]" monomer is assumed to form initially by reaction with trace quantities of oxygen. Condensation of the reaction mixture leads to the formation of oligomeric products, including the [{MoO(3,6-DBCat)2}4] chiral square isolated

Prospective observational study of tofacitinib in ulcerative colitis - analysis of clinical data, fatigue and health-related quality of life during the induction phase

BACKGROUND: Tofacitinib is a Janus kinase inhibitor for the treatment of ulcerative colitis (UC). Prospective real-world data are scarce.OBJECTIVES: To collect data on clinical outcomes, including health-related quality of life (HRQoL) and fatigue during treatment with tofacitinib.DESIGN: This is a prospective observational multicentre study in Sweden. In this analysis, outcomes at weeks 2, 8 and

Germline heterozygous variants in genes associated with familial hemophagocytic lymphohistiocytosis as a cause of increased bleeding

Familial hemophagocytic lymphohistiocytosis (FHL) is caused by biallelic variants in genes regulating granule secretion in cytotoxic lymphocytes. In FHL3–5, the affected genes UNC13D, STX11 and STXBP2 have further been shown to regulate the secretion of platelet granules, giving rise to compromised platelet function. Therefore, we aimed to investigate platelet degranulation in patients heterozygou

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Accessibility | Vattenhallen Science Center Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any personally iden

https://www.vattenhallen.lu.se/english/visit/accessibility/ - 2026-05-28

Relationship of the Hormone-Sensitive Lipase-Mediated Modulation of Cholesterol Metabolism in Individual Compartments of the Testis to Serum Pituitary Hormone and Testosterone Concentrations in a Seasonal Breeder, the Mink (Mustela vison).

The role of cholesterol differs in the two compartments of the testis. In the interstitial tissue, cholesterol is necessary for the synthesis of testosterone, whereas in the seminiferous tubules, membrane cholesterol content in developing germ cells will influence the gametes' fertility. Here we evaluate the hormone-sensitive lipase (HSL) modulation of the cholesterol metabolism in each compartmen

Assessing the spatial variability in peak season CO2 exchange characteristics across the Arctic tundra using a light response curve parameterization

This paper aims to assess the spatial variability in the response of CO2 exchange to irradiance across the Arctic tundra during peak season using light response curve (LRC) parameters. This investigation allows us to better understand the future response of Arctic tundra under climatic change. Peak season data were collected during different years (between 1998 and 2010) using the micrometeorologi

Analysis of HLA DR, HLA DQ, C4A, FcgammaRIIa, FcgammaRIIIa, MBL, and IL-1Ra allelic variants in Caucasian systemic lupus erythematosus patients suggests an effect of the combined FcgammaRIIa R/R and IL-1Ra 2/2 genotypes on disease susceptibility.

Dysfunction in various parts of immune defence, such as immune response, immune complex clearance, and inflammation, has an impact on pathogenesis in systemic lupus erythematosus (SLE). We hypothesised that combinations of common variants of genes involved in these immune functions are associated with susceptibility to SLE. The following variants were analysed: HLA DR3, HLA DQ2, C4AQ0, Fcgamma rec

Expression, activity, and subcellular localization of testicular hormone-sensitive lipase during postnatal development in the guinea pig

The present work reports on testicular hormone-sensitive lipase (HSL), the biological significance of which has been documented in male fertility. The HSL protein levels and enzymatic activity were measured, respectively, by densitometry of immunoreactive bands in Western blots, performed with antibodies against recombinant rat HSL, and by spectrophotometry in seminiferous tubules (STf) and inters