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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

Plan för globalt dynamiskt engagemang – färdplaner 2026 FÖRSÄTTSSIDA STYRDOKUMENT Plan för globalt dynamiskt engagemang – färdplaner 2026 Typ av styrdokument: Plan Definition av typen av styrdokument: Planer innehåller konkreta åtgärder som behövs för att mål i exempelvis strategier och policyer ska uppnås, kan innehålla en sammanställning av aktiviteter som tillsammans ska leda till att uppnå mål

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/2026-01/plan-for-gde-fardplaner-2026.pdf - 2026-05-14

https://www.gender.lu.se/article/first-nordic-feminist-theory-workshop-be-held-lund - 2026-05-13

7.5 CREDITS | AUTUMN TERM This course aims to provide the student with an understanding of and skills in research design in the social sciences. Overview Course content The course aims to provide the student with an understanding of and skills in research design in the social sciences. More specifically, the following issues are covered by the course: research approaches,  applied philosophy of sc

https://graduateschool.sam.lu.se/course-catalogue/courses-methods-and-theory-science/autumn-term-courses-methods/designing-research-social-sciences-simm52 - 2026-05-13

15 CREDITS | AUTUMN TERM This is an overview course which examines the political and social development of the Middle East from the early 20th century until today, and puts the region in comparative perspective. OverviewThe course uses social scientific categories to examine the region using the current empirical and theoretical literatures on the Middle East. The goal of the course is to expose t

https://graduateschool.sam.lu.se/course-catalogue/profile-and-elective-courses/autumn-term-courses/introduction-middle-eastern-studies-simp45 - 2026-05-13

15 CREDITS | AUTUMN TERM This course aims to teach the student about the overall research process and social scientific research design. OverviewCourse contentThe course begins by grounding the student with a common language and the key concepts that are used in social scientific research. The student learns about the logic of research itself, including applied theory of science, research designs

https://graduateschool.sam.lu.se/course-catalogue/profile-and-elective-courses/autumn-term-courses/process-social-research-simp55 - 2026-05-13

https://www.soch.lu.se/en/article/film-covers-integration-service-users-education - 2026-05-13

Humboldt University of Berlin is one of Germany’s most prestigious higher education institutions located in the heart of Berlin on the historic Unter den Linden boulevard. Founded in 1810 by Wilhelm von Humboldt, it pioneered the Humboldtian model of higher education which emphasizes the unity of research and teaching and has influenced universities worldwide. It has a rich academic heritage havin

https://www.norca.lu.se/humboldt-university-berlin - 2026-05-13

https://www.iac.lu.se/article/book-release-creative-data-lab - 2026-05-13

Excellence and Renewal in Interdisciplinary Research The IIIEE is a centre of excellence conducting interdisciplinary and collaborative research focused on advancing sustainable solutions. We provide excellence and renewal in interdisciplinary research, involving stakeholders from government, industry, and society. The transformation to a sustainable society involves a multitude of actors such as

https://www.iiiee.lu.se/research - 2026-05-13

Researchers within NanoLund have a strong tradition of participating in, and coordinating EU-funded research programs. In addition, NanoLund researchers are participants in a large number of EU projects. Below, we list recent EU projects coordinated by researchers within NanoLund.AcronymProjectProgramDurationCoordinatorZEUSZero-loss Energy harvesting Using nanowire solar cells in SpaceEIC Pathfind

https://www.nano.lu.se/about-nanolund/programs-funding/eu-funding-programmes - 2026-05-13

Congratulations to Marianne Jansson, virologist at Lund University and one of the researchers who has been granted funding for implementing a National Doctoral Programme in Virus Infections and Pandemics (NDP-VIP). The doctoral programme aims to advance the training and recruitment of PhD students and postdocs in virology and pandemic preparedness. This collaborative initiative involves nine leadi

https://www.virology.lu.se/article/four-year-national-doctoral-programme-virus-infections-and-pandemics - 2026-05-13

A dynamic hifi concept designed to be an ambassador of sustainable manufacturing methods. STILSOUND presents a stand that functions as both a dock and an amplifier for a detachable wireless speaker, offering a seamless, high-fidelity listening experience with optional wired connectivity while retaining the potential for wireless convenience.  At the core of this concept is the belief that ground-b

https://www.industridesign.lth.se/en/stilsound - 2026-05-13

A child seat that lets the youngest join the Koenigsegg experience This project explores what happens when a child car seat is reimagined through the lens of high-performance automotive design. I had the privilege of collaborating with Koenigsegg, one of the world's most forward-thinking car manufacturers. With the launch of the world's first Mega GT, the four-seater Gemera, Koenigsegg makes room

https://www.industridesign.lth.se/en/gemera-junior - 2026-05-13

A digital handheld audio recorder that feels as good as it sounds. We live in a time where everything is turning digital, and products are being built through softwares on screens. The relationship between human and object holds less and less space for meaningful interaction and sentimental value.Byte is a digital handheld audio recorder designed to extend the emotional reach in a context where pr

https://www.industridesign.lth.se/en/byte - 2026-05-13

What can be done when combining leftover material from small scale wood and textile productions? The increased awareness of the importance of sustainability has created a possibility for a more climate friendly future. But at the same time, biodiversity is at risk due to overstraining practices used by forest and textile industries. Do we have to choose between one or the other when ensuring a gre

https://www.industridesign.lth.se/en/repurposed - 2026-05-13

Modular game console for physical playing cards The interest in screenless entertainment has risen in recent years, fueled by public discourse questioning our relationship with technology and the time we spend in front of screens. One clear sign of this is the post-pandemic boom in board game sales. But what if you want to play a game alone – without the intensity of digital media, and without the

https://www.industridesign.lth.se/en/aether - 2026-05-13

https://www.iac.lu.se/upcoming-tuba-recordings-jack-adler-mckean - 2026-05-13

Welcome to the Lund Stem Cell Center, a hub of scientific curiosity and innovation in the field of stem cell biology and regenerative medicine research Are you interested in learning more about the Lund Stem Cell Center? Whether you're new to the Lund Stem Cell Center or simply curious about our work, we welcome you to attend our introductory Welcome Day event. The event hosted bi-annually by the

https://www.stemcellcenter.lu.se/news/events/lund-stem-cell-center-welcome-day - 2026-05-13

Nexus is an advanced seminar series at LUSEM, designed to foster collaboration and dialogue across departments. NEXUS Seminar Series at LUSEM brings together researchers and teachers to explore interdisciplinary themes in depth. Each session focuses on a topic of broad interest, creating a space where diverse perspectives converge to inspire new ideas and deepen shared understanding. The aim is to

https://www.lusem.lu.se/internal/research/nexus-advanced-seminar-series-lusem - 2026-05-13