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Denna uppsats behandlar förhållandet mellan folkrätt och intern rätt inom området skatterätt. Uppsatsens syfte är att fastställa när ett skatteavtalsbrott har skett och om den enskilde skattebetalaren har möjlighet att hålla staten ansvarig och kräva skadestånd från staten om staten bryter mot ett skatteavtal. För att underlätta för läsare att förstå analysen görs en genomgång av monism och dualThe subject for this thesis is the relationship between international public law and national law in the area of taxation. The purpose of the thesis is to establish what is a tax treaty override and if it’s possible for an individual taxpayer to hold the state liable and claim damages against the state for breaching a tax treaty. In order to make it easier for the reader to understand the analys

Sammanfattning I Sverige råder fri bevisprövning med fri bevisvärdering. Det innebär att inga formella regler uppställs för hur ett bevis ska värderas eller vilka metoder som ska tillämpas av domstolen vid bevisvärderingen. Således är det teoretiskt möjligt att vid en ord mot ord situation finna det ställt utom rimligt tvivel att den tilltalade gjort som åklagaren gör gällande. Trots detta är det Summary In Sweden there is a free sifting of evidence with a free evaluation of evidence. This means that no formal rules are imposed on how evidence should be valued or the methods to be applied by the court at the evaluation of evidence. It is theoretically possible to find it beyond reasonable doubt that the accused made as the prosecutor alleges in a situation where one word stands against ano

A great part of the soil remediation projects in Sweden today are being carried out on heterogeneous contaminated areas where for example industrial activities have been going on for a long time. In many cases waste from the industrial processes have been dumped or spread out on the property, and there is no pattern in the occurrence of contaminants. The distribution of the concentration of the co

Beverage packages made of paper and plastic materials that are stored for a long time, deform due to creep deformations. The phenomena is termed bulging and means that the package changes its shape. Bulging is a major issue for the producers of beverage packages. The purpose of this master’s dissertation, is to develop a Finite Element-model for simulation of bulging of beverage packages at varyi

Being a woman living in an abusive relationship is tearing but leaving your abuser is a difficult and complex process. Although intimate partner violence and men's violence against women have received increased research attention, the process of leaving your abuser and what happens after that has received less attention. Therefore, this study aimed to explore how women who have left an abusive

High valent FeIV species serve as important intermediates in many metalloenzymes involved in biological oxidation reactions. For example, in reactions with iron oxo-bleomycin or cytochromes P450, FeIV intermediates are generated as key factors. In addition, they have been implicated as important intermediates during nitrogen fixation and the Haber Bosch process. While FeIV-oxo intermediates are co

Bedrägerier genom social manipulation har under de senaste åren ökat markant och medför betydande förluster för bankkunder. Lag (2010:751) om betaltjänster (betaltjänstlagen) förutsätter att en transaktion är obehörig för att huvudregeln i 5 a kap. 1 § om återställande ska anses tillämplig, och kunden har möjlighet att få tillbaka det förlorade beloppet. Enligt praxis från Allmänna reklamationsnämBank fraud based on social engineering, where victims are persuaded to authorise the payment themselves, has risen sharply in recent years, causing substantial losses for customers. Under the Swedish Payment Services Act (2010:751), the restitution rule in Chapter 5a Section 1 applies only where the payment is regarded as an unauthorised transaction. Current practice of the Swedish National Board

The aim of this essay is to investigate English language textbooks and the way they adhere to the curriculum and syllabi for English language teaching in Sweden. It will also look at what language ideological elements that these textbooks represent. The background section reviews language ideology in general, while also attempting to present the language ideological attitudes that are currently do

Binära föreningar beståendes av sällsynta jordartsmetallerna och rutenium uppvisar intressanta egenskaper såsom superledande förmåga och intressanta magnetiska egenskaper. För att förstå varför vissa föreningar uppvisar sådana egenskaper är det essentiellt att studera föreningarnas kristallstruktur. I denna rapport undersöks föreningar, i 35-38 at. % Ru regionen, beståendes av praseodym, neodymiumBinary alloys comprising of the rare earth metals along with ruthenium, RE-Ru, have been noted to display superconductivity at low temperatures. Furthermore the alloys display interesting magnetic properties such as anomalies in magnetization measurements below the magnetic ordering temperature. In order to understand how some compounds obtain these intrinsic properties it is vital to investigate

The aim of this project was to determine the consequences of the large-scale introduction of wood-based biofuels in the road transport sector. Therefore a model has been developed to project the demand for wood in Sweden in the period from 2007 to 2050. The wood-using sectors that were taken into account are: the sawmill industry; the paper and pulp industry, which was split in three: integrated c

Robot control systems and other manufacturing equipment are traditionally closed systems. This circumstance has hampered system integration of manipulators, sensors as well as other equipment, and such system integration has often been made at an unsuitably high hierarchical level. With the aid of vision, visual feedback is used to guide the robot manipulator to the target. This hand-to-target tas

An adaptive memory system has to support both the encoding of individual episodes as well as generalization and inference across several episodes. The latter of these two goals is achieved by memory integration in which a memory representation is updated to accommodate new information. However, the circumstances leading to either separate encoding or generalization are still unknown. Building on l

One of the greatest challenges astronomers are facing today is understanding how galaxies form. We know that the Milky Way is a spiral disk galaxy, similar to many others we see in the sky, therefore the Milky Way is a benchmark for understanding the inner workings of disk galaxies. The task of unraveling the mystery of the formation of the Milky Way has been given to astronomers, who attempt to c

Advancements in today's technology has motivated invention of faster mobile communication systems. The fifth generation mobile network, 5G, is the latest version made by the third generation partnership project (3GPP) and expects to both increase connection speed and reduce latency, which eventually will make it applicable in supporting state-of-the art technologies such as virtual reality and

This thesis is divided into two parts (1&2) with different but related scopes, they are both partly a response to Volvo Truck Australia's (VTA) wish to improve their supply chain. In 1998 this wish resulted in a global benchmark, of VTA's total inbound transports, being submitted to 13 global transporting companies. Being one of the responding companies, Volvo Transport delegated the d

We consider the problem of simplifying a planar triangle mesh using edge contractions, under the restriction that the resulting vertices must be a subset of the input set. That is, contraction of an edge must be made on to one of its adjacent vertices, which results in removing the other adjacent vertex. We show that if the perimeter of the mesh consists of at most five vertices, then we can alway

A light-induced photoluminescence (PL) enhancement in surface-deposited methylammonium lead iodide (CH3NH3PbI3) perovskites was investigated in detail using time-resolved luminescence microscopy. We found the PL intensity to increase up to three orders of magnitude upon light illumination with an excitation power density of 0.01-1 W cm(-2). The PL enhancement is accompanied by an increase of the P

Det viktigaste för att lyckas väl med lufttätheten är inte att använda de bästa lösningarna överallt utan att se till att inte misslyckas någonstans. Detta beror på att en misslyckad eller dålig lufttäthetslösning i extrema fall kan stå för 90 % av det totala läckaget i en byggnad. I denna lufttäthetsrapport listas de vanligaste lösningarna för att lufttäta ett enplanshus med lätt stomme. LeverantThe most important thing in order to succeed with the airtightness in a building is not to use the best methods everywhere but to make sure not to fail anywhere. A bad choice of method in a single place can in extreme cases contribute with 90 % of the total air leakage in a building. This airtightness report lists the most common methods for airtightening a one story timber framed house. Suppliers