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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

Security for outsourced control applications can be provided if the physical plant is enabled with a mechanism to verify the control signal received from the cloud. Recent developments in modern cryptography claim the applicability of verifiable computation techniques. Such techniques allow a client to check the correctness of a remote execution. This article delivers a proof of concept for applic

Course literature is an important part of your studies. You can access the books you need by borrowing them from the library, buying them new or used, or using online resources. Planning ahead can help you save both time and money. Reading listsUniversity programmes and courses often have long reading lists. These are usually available at the start of the course and include the books you are expec

https://www.lunduniversity.lu.se/current-students/student-services-and-support/literature-and-libraries/course-literature - 2026-07-07

For help with everyday questions and issues as a student Welcome all international students!All incoming international students are welcome to contact the International Desk for help with practical matters. Anything from where to buy a bike, how to find your department or how to get involved in student life is welcome.The International Desk can also provide you with a manually signed transcript of

https://www.lunduniversity.lu.se/current-students/student-services-and-support/international-desk - 2026-07-07

In the following case study, we have investigated how the fast fashion brand NA-KD uses discount codes as a marketing tool on Instagram with the help of influencers and what this in turn means for our consumption of fashion and clothing. In order to answer our research questions and gain a better understanding of this type of marketing, a qualitative content analysis was applied to two different v

Ownership and finance are crucial for governance, decision-making, and strategic objectives in entrepreneurial ventures. They affect how firms raise capital, scale, and navigate risks, ultimately impacting both success and sustainability. By examining ownership structures in relation to emerging financing models like equity crowdfunding, ICOs, and blockchain-based solutions, our research provides

https://www.lusem.lu.se/organisation/research-centres/sten-k-johnson-centre-entrepreneurship/research-sten-k-johnson-centre-entrepreneurship/entrepreneurial-ownership-and-new-venture-finance - 2026-07-07

Phantom of the Universe | 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 perso

https://www.vattenhallen.lu.se/english/the-planetarium/shows-in-english/phantom-of-the-universe/ - 2026-07-07

This article provides an overview of the findings from the Information Systems (IS) Well-Being Project that was started in the fall of 2020. There were two goals of this project: 1) to understand the physical, mental, social, and financial well-being of IS academics during the COVID-19 pandemic, and 2) to theorize the downstream effects of the pandemic on the health of the IS research ecosystem. T