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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

Popular Abstract in English The eye is a complex device in charge of producing clear and sharp images of the outside world. While some people need glasses early on in their lives, others have nearly perfect vision until, all of a sudden, they have to hold books or documents further and further away from their eyes to be able to read them and eventually have to resort to reading glasses. This visuaHealthy eye lenses are transparent and flexible, able to adapt shape in order to focus on far away and close-by objects. With age, however, this flexibility is lost, leading to a condition known as presbyopia. This vision disorder where close-by objects appear blurred commonly starts around the age of 40. The aim of this thesis is to elucidate the molecular origin of the gradual hardening of the c

Streptococcus pyogenes is an exclusively human pathogen that can provoke mild skin and throat infections but can also cause fatal septicemia. This gram-positive bacterium has developed several strategies to evade the human immune system, enabling S. pyogenes to survive in the host. These strategies include recruiting several human plasma proteins, such as the complement inhibitor, C4b-binding prot

Using transition metals in organic synthesis has led to the discovery of new reactions. These novel reactions have enabled different valuable transformations to take place through short synthetic routes and most importantly using a small amount of the metal. This small amount is called a catalytic amount and the metal which is in the form of a complex (with an array of groups of atoms bonded to thNew palladium and nickel complexes based on unsymmetric PCN pincer ligands have been synthesized and fully characterized using different techniques. The substituents on the nitrogen side arm of the ligand have great influence on the cyclometallation and the reactivity of the new complexes particularly in case of nickel. The less sterically hindered PCNMe ligand enabled formation of the trivalent n

The cell is the fundamental unit of life and in multicellular animals, all cells are derived from stem cells. To understand how stem cell development may influence phenotypic evolution, this thesis studies a population of vertebrate stem cells known as neural crest cells (NCCs). With unparalleled potency and migratory behavior, NCCs affect many different traits spread over the entire vertebrate boThe cell is the fundamental unit of life and in multicellular animals, all cells are derived from stem cells. To understand how stem cell development may influence phenotypic evolution, this thesis studies a population of vertebrate stem cells known as neural crest cells (NCCs). With unparalleled potency and migratory behavior, NCCs affect many different traits spread over the entire vertebrate bo

Popular Abstract in Swedish Many of the energy needs in today’s modern society are fulfilled by sources based on fossil fuels, including non-domestic oil and coal. It is well known that the increase in CO2 emission is the result of human activities, mostly fossil fuel consumption. The use of such fuels is unsustainable and has led to the phenomena such as climate change, political instability in sThe gasification of biomass is a promising route to increase the share of renewable sources in the energy mix. Besides having an overall higher thermal efficiency than combustion, it also offers the possibility of producing gaseous and liquid biofuels that can be used in the transport sector. The use of biomass gasification for energy purposes can help lower the net emissions of greenhouse gases,

The heterodinuclear mixed-valence complex [FeMn(ICIMP)(OAc)(2)Cl] (1) {H2ICIMP = 2-(N-carboxylmethyl)-[N-(N-methylimidazolyl-2-methyl)aminomethyl]-[6-(N-isopropylmethyl)-[N-(N-methylimidazolyl-2-methyl)]aminomethyl-4-methylphenol], an unsymmetrical N4O2 donor ligand} has been synthesized and fully characterized by several spectroscopic techniques as well as by X-ray crystallography. The crystal st

Green entrepreneurship – technological eco–innovations and ecopreneurs’ acts – has recently received much attention from European policymakers as one promising response to the challenges of sustainable economic development due to its potential to catalyze and build a low–carbon or green economy. This topical relationship between green entrepreneurship and sustainable economy has also gained increa

Antibodies have demonstrated having a protective effect in animal models of tuberculosis (TB). These experiments have considered the specificity of antigen recognition and the different isotypes and subclasses as significant contributors of this effect. However, the carbohydrate chain heterogeneity on the Fc region of IgG (Fc-IgG) can play an important role in modulating the immune response. Patie

2022 Page 1 of 2 2 Sida 3 av 2 Ansökan om finansiering av forskningsinfrastruktur som ställs till LU centralt, LTH eller naturvetenskapliga fakulteten Application for financing of research infrastructure submitted to LU central, LTH, or FoS Ansökan ska skrivas på engelska enligt denna mall . Alla delar av ansökan (inklusive bilagor) ska sammanfogas till ett sökbart PDF-dokument med filnamn efter s

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/2022-01/ans%C3%B6kningsblankett_infrastruktur_2022_tga_slutgiltig.docx - 2026-05-05

Popular Abstract in Swedish Utveckling av AMS-systemet i Lund för detektion av 26Al – med tillämpningar inom växtekologin Den konventionella metoden för att mäta mängden radioaktivt material i ett prov är att detektera strålningen som kommer från provet. Om man vet halveringstiden (den tid det tar för mängen radioaktivt material minska till hälften) så kan man bestämma antalet radioaktiva atomer

Universitetsadjunkt Inriktningsansvarig på kandidatprogrammet i Logistics service management. Kontaktinformation E-post: pernilla [dot] derwik [at] plog [dot] lth [dot] se Telefon: +46 46 222 01 46Organisation Förpackningslogistik Besöksadress: Sölvegatan 26, Lund Hämtställe: 69 WebbplatsPernilla Derwiks profil i Lunds universitets forskningsportalAndra roller Affilierad forskare Centrum för hande

https://www.ses.lu.se/pernilla-derwik - 2026-05-04

Objective To compare neurodevelopmental outcomes in extremely preterm (EPT) children born across two epochs in Sweden. Design and setting Nationwide population-based cohorts of infants born at 22–26 weeks’ gestation in 2004–2007 (Cohort 1) and 2014–2016 (Cohort 2), comprising 1606 live births. Survivors were assessed at 2–2.5 years’ corrected age using the same protocol design. Main outcome The pr

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 - 2026-05-05

Forskare (tjänstledig) Kontaktinformation E-post: eleni [dot] karageorgiou [at] jur [dot] lu [dot] seOrganisation Juridiska institutionen Hämtställe: 56 WebbplatsEleni Karageorgious profil i Lunds universitets forskningsportalAndra roller Forskare (tjänstledig) Rätt och utsatthet Forskare (tjänstledig) Mänskliga rättigheter Profilområdesmedlem LU profilområde: Mänskliga rättigheter Forskare (tjäns

https://www.jur.lu.se/eleni-karageorgiou - 2026-05-04

Targeting the androgen receptor (AR) pathway prolongs survival in patients with prostate cancer, but resistance rapidly develops. Understanding this resistance is confounded by a lack of noninvasive means to assess AR activity in vivo. We report intracellular accumulation of a secreted antigen-targeted antibody (SATA) that can be used to characterize disease, guide therapy, and monitor response. A

13 maj 2026 09:00 | Halvtidskontroll Title: Risk factors and pathogenetic mechanisms in inflammatory bowel disease Main supervisor: Klas SjöbergReviewers: Annelie Augustinsson, Elin Malmberg Hård af Segerstad, Michele CompagnoAbstractBackgroundThe incidence of inflammatory bowel disease (IBD) has increased in the Western world during the past decades while the incidence in the rest of the world is

https://www.intramed.lu.se/evenemang/sanna-davidson-institutionen-kliniska-vetenskaper-malmo - 2026-05-04

Paketering av fastigheter är idag en vanlig åtgärd inför en stundande försäljning av en eller flera fastigheter. Det vanligaste sättet att paketera en fastighet på är att ett dotterbolag bildas, varpå fastigheten överlåts till dotterbolaget till ett underpris. Om alla förutsättningar är uppfyllda kan detta göras utan att det blir någon eller endast liten skatteeffekt. Även stämpelskatt kan under vReal estate packaging in to a limited company is today a common action before an upcoming sale of one or more properties. The most common way to transfer a property is to establish a subsidiary and then transfer the property to the subsidiary at a loss. If all conditions are met, this can be done with little or no tax effect. Even stamp duty may under certain circumstances be avoided. Once the pro