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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

Background We determined time frames for dilatation of anastomotic strictures (ASs) occurring during the first 2 years after esophageal atresia (EA) repair. Methods A retrospective study was conducted on children with EA (Gross type C) who underwent direct repair between January 2008 and March 2015 at a single tertiary center of pediatric surgery. Endoscopic signs of stricture were indications for

We investigate the formation mechanism responsible for two specific systems of mesoporous silicas formed with the so-called co-structure directing agent (CSDA) route. The synthesis relies on the interactions between silica source (tetraethylorthosilicate, TEOS), surfactants and CSDA. The structures of the mesoporous silica materials were investigated mainly by small angle X-ray diffraction (SAXD),

Sustainable energy storage and conversion explores innovative methods to efficiently store and transform energy from various renewable sources. It focuses on technologies like advanced batteries, hydrogen production, fuel cells, and thermochemical systems as well as safety aspects of battery storage systems. Research aims to enhance energy density, reduce costs, and improve scalability, enabling r

https://www.energy.lth.se/research/energy-storage-conversion - 2025-12-01

The Nordic Report 2018 11 9 K E S M C C O R M IC K S E Kes McCormick Universitetslektor på Lunds Universitet / Associate Professor at Lund University Programansvarig / Program Coordinator Sharing Cities Sweden Vad är den gröna ekonomin? En grön ekonomi är en ekonomi som stödjer eller främjar hållbar utveckling. Hållbar ut- veckling handlar om att hitta en balans mel- lan ekonomiska, sociala och mi

https://www.iiiee.lu.se/sites/iiiee.lu.se/files/kes_mccormick_talks_about_the_advancing_sharing_economy.pdf - 2025-12-01

Humanekologiska avdelningenAndreas Malm      "Fossil Capital: The Rise of Steam-Power in the British Cotton Industry, c. 1825-1848, and the Roots of Global Warming" Presentation: PhD-thesis defence: 15th February 2014. The more we know about the catastrophic implications of climate change, the more fossil fuels are burnt in the world. How did we get caught up in this mess? This thesis returns to a

https://www.keg.lu.se/forskning/forskningsprojekt/avslutade-avhandlingsprojekt/2014-avslutade-avhandlingsprojekt - 2025-12-01

Max HjärtströmCompetition Law's Market Failure Paradox: Economic Efficiency, Consumer Welfare and Public Policy in EU Antitrust and State Aid LawDatum för disputationen: 18 december   Fakultetsopponent: Professor Chris Townley, King`s collegeÄmne: civilrättAbstractContemporary markets grapple with pressing challenges to secure socially and economically outcomes. Against this backdrop, market failu

https://www.jur.lu.se/forskning/disputationer/disputationer-2023 - 2025-12-01

Abstract Title: The Path Dependency of former monopolists Seminar date: 2013-05-30 Course: FEKN90 Företagsekonomi: Examensarbete på Civilekonomprogrammet (30 ECTS) Authors: Niklas Sandberg and Henrik Karlsson Advisor: Matts Kärreman Five key words: Monopolist, Path dependency, Strategy, Competition and Deregulation Purpose: To explain how path dependency is affecting the strategies of former mon

Existing immigration policy research often fails to recognise the analytical distinctions between two distinct, yet related, components of immigration policy: immigration control (IC), and immigrant integration. As a consequence research theorising the sources and outcomes of immigration policy either conflates these two components, or fails to address IC policy in its own right. Where IC policy i

Preliminärt schema MVEN 18 – Klimatstrategiska metoder Vårterminen 2019 OBS! Alla starttider med kvart utom tentamen! Kurstid: 25 mars – 9 juni 2019 Kursansvarig: Niklas Vareman Lärare: CW Christine Wamsler HT Henrik Tehler HH Henrik Hassel NV Niklas Vareman AO Adelina Osmani LS Linn Svegrup JJ Jonas Johansson JMP Jurate Miliute-Plepiene AP Andrius Plepys US Ullrika Sahlin Salar: Liganden (D202),

https://www.cec.lu.se/sv/sites/cec.lu.se.sv/files/preliminart_schema_mven_18_vt19_v3.pdf - 2025-12-01

A central concept raised by the climate justice movement is climate debt. Here, the claims and warrants of the movement support for climate debt is identified through an argumentation analysis of their central manifestos. It is found that the climate debt claim is understood as primarily restorative, in the sense that the environmental space of the developing countries must be returned, “decoloniz

Schema MVEN16 HT22_PREL_5okt22 MILJÖVETENSKAP Preliminärt schema 2022-10-05 Kurs: MVEN16 Klimatpolitik, samhällsstyrning och kommunikation, HT22 Kursansvarig: RH: Roger Hildingsson, Statsvetenskapliga inst; roger.hildingsson@svet.lu.se Lärare: CD: Carl Dalhammar, IIIEE; carl.dalhammar@iiiee.lu.se KH: Karl Holmberg, Statvetenskapliga inst; karl.holmberg@svet.lu.se JK: Jamil Khan, Miljö- och energis

https://www.cec.lu.se/sv/sites/cec.lu.se.sv/files/2022-10/Schema%20MVEN16%20HT22%20221018.pdf - 2025-12-01