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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
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Co-creating Value in the Scandinavian Welfare System : Matching Elderly Care in a Major Swedish Municipality
ADRENALINE GARMENTS, SAFETY IN REMOTE ENVIRONMENTS
Public Attitudes about Urban Lawns : Social Opportunities Provided by Urban Lawns in Lund, Sweden
Since the 19th century, urban lawns have gradually taken center stage to become one of the main sources of greening in many cities around the world. The current published research on planting technology, maintenance techniques, the impact of lawn maintenance, preferences for manicured lawns and the biodiversity protection for historical lawns as topics, has developed and increased over time. Howev
Avlänkningssystem för myntsorterare
A Comparative Analysis of the Performance of Euro-Denominated Green and Conventional Bonds
Who is responsible for addressing obesity?
Methods to Investigate the Quality of Stabilized Dredged sediments
Dredging operations in ports, rivers, and waterways are essential for maintaining navigable depths, but they result in large volumes of dredged sediments (DS) that are often unsuitable for immediate reuse due to their high moisture content, low strength, and contamination. Stabilization and solidification (S/S) techniques are widely employed to improve the geotechnical properties of DS, making the