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Utländska företag är skattskyldiga i Sverige för inkomst från ett fast driftställe, vilket framgår av 6 kap. 11 § första stycket 1 p. IL och av de dubbelbeskattningsavtal som Sverige har slutit med andra stater. Närmare bestämmelser om hur inkomster ska hänföras till ett fast driftställe saknas emellertid i svensk rätt. Enligt OECD:s modellavtal, som ligger till grund för Sveriges dubbelbeskattninForeign companies are subject to tax in Sweden on income attributable to a permanent establishment, as follows from Chapter 6, Section 11, first paragraph, point 1 of the Income Tax Act (inkomstskattelagen) and from the double taxation treaties concluded by Sweden with other states. However, Swedish tax law lacks detailed provisions on how income is to be attributed to a permanent establishment. U

2023-03-31 APPLICATION to BECC call for seed projects 2023-2024 Appendix 1 Project title: Main applicant (name, affiliation, contact details) Co-applicant, maximum of two (name, affiliation, contact details) This application falls within the inter- and transdisciplinary project category and can thereby apply for additional funds (up to 500 000 SEK) Yes / No Project summary (max 200 words) Scientif

https://www.becc.lu.se/sites/becc.lu.se/files/2023-03/Appendix%201%20and%202_BECC%20call%202023.docx - 2026-06-09

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/2025-09/Kp_SMMM23_eng_VT26_rev_250829.pdf - 2026-06-09

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/2025-09/Kp_SMMV26_eng_VT26_rev_250829.pdf - 2026-06-09

https://www.naturvetenskap.lu.se/internt/sites/naturvetenskap.lu.se.internt/files/2025-01/Uppdrag%20Husforum.pdf - 2026-06-09

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/2025-09/Kp_SMMV27_eng_VT26_rev_250829.pdf - 2026-06-09

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/2025-09/Kp_SMMX25_eng_VT26_rev_250829.pdf - 2026-06-09

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/2025-11/Kp_SMMY21_VT26_250910.pdf - 2026-06-09

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/2026-01/Kp_SMMV12_eng_HT26_251023.pdf - 2026-06-09

Document cover Guidelines on the Remuneration of Boards and Committees Regulated in Lund University’s Rules of Procedure REGULATORY DOCUMENT COVER PAGE Guidelines on the Remuneration of Boards and Committees Regulated in Lund University’s Rules of Procedure Type of regulatory document: Guidelines Definition of the type of regulatory document: Guidelines establish how someone must or should act in

https://www.staff.lu.se/sites/staff.lu.se/files/2025-06/guidelines-on-the-remuneration-of-boards-and-committees-regulated-in-lund-universitys-rules-of-procedure.pdf - 2026-06-09

Guidelines for handling private relationships between supervisors and students at undergraduate, advanced or doctoral level Page 1 of 1 REGULATORY DOCUMENT COVER PAGE Guidelines for handling private relationships between supervisors and students at undergraduate, advanced or doctoral level Type of Governing Document: Guidelines Definition of Document Type: Guidelines establish how one shall or sho

https://www.staff.lu.se/sites/staff.lu.se/files/2025-11/guidelines-for-handling-private-relationships-between-supervisors-and-students.pdf - 2026-06-09

Affilierad forskare Kontaktinformation E-post: sandeep [dot] jagtap [at] tlog [dot] lth [dot] seOrganisation Teknisk logistik Besöksadress: Ole Römers väg 1, Rumsnummer: 5112 Hämtställe: 9 WebbplatsSandeep Jagtaps profil i Lunds universitets forskningsportalAndra roller Affilierad forskare Centrum för handel och logistik (REAL) Profilområdesmedlem LTH profilområde: Livsmedel och bioteknik Publikat

https://www.real.lu.se/sandeep-jagtap - 2026-06-08

The first WARA Robotics Mobile Manipulation Challenge, held in December 2024 at ABB Corporate Research in Vasteras, Sweden, addressed the automation of task-intensive and repetitive manual labor in laboratory environments - specifically the transport and cleaning of glassware. Designed in collaboration with AstraZeneca, the challenge invited academic teams to develop autonomous robotic systems cap

Beskattning av inkomster inom riskkapitalbranschen har varit föremål för rättsprocesser sedan början av 2000-talet. Rättsläget har förblivit oklart och präglats av rättsosäkerhet och inkonsekvent rättstillämpning. Den centrala frågan rör den skattemässiga behandlingen av den prestationsbaserade avkast-ningen carried interest. Kärnan i problematiken är den komplexa gränsdrag-ningen mellan arbetsinkThe taxation of income within the private equity and venture capital industry has been the subject of legal disputes since the early 2000s. The central issue concerns the taxation of the asymmetric profit distribution referred to as car-ried interest. The tax treatment of carried interest has been characterized by legal uncertainty and inconsistent adjudication. The core problem is whether carried

An employer who has employees working with research and development (R&D) are eligible for a deduction in employer social security contribu-tions. This possibility, referred to as research deductions, was introduced in 2014. The purpose of the introduction was to make it easier for companies to invest in R&D since it contributes to positive socioeconomic develop-ment. The deduction has bee

13 to 25 January 2026 Two recording sessions took place at IAC, documenting two distinct but related projects that share a strong focus on technical systems, collaboration, and performative practice.The first project concerned “Pietà” by Swedish composer Lisa Streich, performed by Elide Sulsenti. The redesigned system, developed by the performer herself, was conceived not merely as a technical upd

https://www.iac.lu.se/audiovisual-recording-alessandro-perini - 2026-06-07