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Två sidor av samma mynt? - Om den dubbla tillämpningen av armlängdsprincipen under artikel 7 och 9 i OECD:s modellavtal och vilka skillnader som finns däremellan.
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
Protokoll-bilagor-us-180921
Bästa resultat får du om du öppnar den här PDF-portföljen i Acrobat X eller Adobe Reader X eller senare. Hämta Adobe Reader nu! http://www.adobe.com/go/reader_download_se Postadress Box 117, 221 00 Lund Besöksadress Paradisgatan 5 Telefon direkt 046-222 30 31, 046-222 00 00 Fax 046-222 44 00 E-post Asa.Bergenudd@bygg.lu.se Webbadress www.lu.se LU Byggnad Åsa Bergenudd Byggnadschef Styrning av loka
https://www.lu.se/sites/www.lu.se/files/protokoll-bilagor-us-180921.pdf - 2026-05-11
Ig-binding surface proteins of Streptococcus pyogenes also bind human C4b-binding protein (C4BP), a regulatory component of the complement system
Bacteria-immunoglobulin-lymphocyte interactions--new aspects
Of 30 bacterial species tested 18 stimulated DNA synthesis in human blood lymphocytes. The maximum response was after 3-4 days of culture suggesting a mitogenic effect. This was confirmed by the induction of polyclonal antibody production shown by a plaque assay. Most bacterial species increased the DNA synthesis in B-enriched lymphocytes and unseparated lymphocytes but had negligible activity on
Psychological well-being over time among informal caregivers caring for persons with dementia living at home
Germline heterozygous variants in genes associated with familial hemophagocytic lymphohistiocytosis as a cause of increased bleeding
Familial hemophagocytic lymphohistiocytosis (FHL) is caused by biallelic variants in genes regulating granule secretion in cytotoxic lymphocytes. In FHL3–5, the affected genes UNC13D, STX11 and STXBP2 have further been shown to regulate the secretion of platelet granules, giving rise to compromised platelet function. Therefore, we aimed to investigate platelet degranulation in patients heterozygou
Coordination Complexes of Molybdenum with 3,6-Di-tert-butylcatechol. Addition Products of DMSO, Pyridine N-oxide, and Triphenylarsine Oxide to the Putative [MoVIO(3,6-DBCat)2] Monomer and Self-Assembly of the Chiral [{MoVIO(3,6-DBCat)2}4] Square
Molybdenum complexes of 3,6-di-tert-butylcatechol have been prepared from the reaction between [Mo(CO)6] and 3,6-di-tert-butyl-1,2-benzoquinone. A putative "[MoO(3,6-DBCat)2]" monomer is assumed to form initially by reaction with trace quantities of oxygen. Condensation of the reaction mixture leads to the formation of oligomeric products, including the [{MoO(3,6-DBCat)2}4] chiral square isolated
Vulnerability versus resilience to prenatal stress in male and female rats; Implications from gene expression profiles in the hippocampus and frontal cortex
Adverse life events during pregnancy may impact upon the developing fetus, predisposing prenatally stressed offspring to the development of psychopathology. In the present study, we examined the effects of prenatal restraint stress (PS) on anxiety- and depression-related behavior in both male and female adult Sprague-Dawley rats. In addition, gene expression profiles within the hippocampus and fro
Prospective observational study of tofacitinib in ulcerative colitis - analysis of clinical data, fatigue and health-related quality of life during the induction phase
BACKGROUND: Tofacitinib is a Janus kinase inhibitor for the treatment of ulcerative colitis (UC). Prospective real-world data are scarce.OBJECTIVES: To collect data on clinical outcomes, including health-related quality of life (HRQoL) and fatigue during treatment with tofacitinib.DESIGN: This is a prospective observational multicentre study in Sweden. In this analysis, outcomes at weeks 2, 8 and
Impact of COVID-19 in paediatric early-phase cancer clinical trials in Europe : A report from the Innovative Therapies for Children with Cancer (ITCC) consortium
Introduction: Data regarding real-world impact on cancer clinical research during COVID-19 are scarce. We analysed the impact of the COVID-19 pandemic on the conduct of paediatric cancer phase I–II trials in Europe through the experience of the Innovative Therapies for Children with Cancer (ITCC). Methods: A survey was sent to all ITCC-accredited early-phase clinical trial hospitals including ques
Sialylation of IgG antibodies inhibits IgG-mediated allergic reactions
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2 Հրաժարագիր Սույն ուղեցույցում արտահայտված կարծիքները պատկանում են հեղինակ(ներ)ին և պարտադիր չէ, որ արտահայտեն Շվեդական ինստիտուտի, Շրջակա միջավայրի, գյուղատնտեսական գիտությունների և տարածական պլանավորման շվեդական հետազոտական խորհրդի («Formas») կամ «Biodiversa+» կազմակերպության պաշտոնական տեսակետները: Խնդրում ենք նկատի առնել, որ սույն փաստաթուղթը իրավական խորհրդատվություն կամ իրավական փաստաթղթերի
https://rwi.lu.se/wp-content/uploads/2025/11/Model-Guidelines_ARM_Print_V2.pdf - 2026-05-09
Pöbelmedia - Om populistiskt berättande i digitala medier
Hanna Bäck befordrad till professor
Symptoms and Diagnoses Prior to Suicide in Children and Young Adults—A Swedish Medical Record Review
Suicide in children and young adults is a leading cause of premature mortality, and there is a need to develop a more profound understanding of the factors that contribute to these deaths. This study is part of the nationwide Retrospective Investigation of Health Care Utilization in Individuals who died by Suicide in Sweden 2015, conducted at Lund University, Sweden. The aim was to examine symptomSuicide in children and young adults is a leading cause of premature mortality, and there is a need to develop a more profound understanding of the factors that contribute to these deaths. This study is part of the nationwide Retrospective Investigation of Health Care Utilization in Individuals who died by Suicide in Sweden 2015, conducted at Lund University, Sweden. The aim was to examine symptom
Verksamhetsberattelse 2011
Nuläget vid Centrum för genusvetenskap Verksamhetsberättelse 2011. Centrum för genusvetenskap, Lunds Universitet. 1 Verksamhetsberättelsen 2011 Centrum för genusvetenskap Lunds universitet Verksamhetsberättelse 2011. Centrum för genusvetenskap, Lunds Universitet. 2 NULÄGET VID CENTRUM FÖR GENUSVETENSKAP ............................................................................... 4 GÄSTFORSKARE
https://www.genus.lu.se/sites/genus.lu.se/files/verksamhetsberattelse_2011.pdf - 2026-05-11
Stipendiat i nordisk litteratur (Ph.D.), Norge
Seger i Montréal – Ekonomihögskolan vann John Molson MBA International Case Competition
Ekonomihögskolan i Lund har tagit hem förstaplatsen i John Molson MBA International Case Competition i Montréal – en av världens mest prestigefyllda internationella casetävlingar. Det vinnande laget – Hanna Simona Allas, Lina Meyer, Karl Enocson och James Raymond-Paul – imponerade stort tillsammans med sin coach Mats Urde i hård internationell konkurrens. Vinsten är en viktig milstolpe för både la
https://www.ehl.lu.se/artikel/seger-i-montreal-ekonomihogskolan-vann-john-molson-mba-international-case-competition - 2026-05-10
Relationship of the Hormone-Sensitive Lipase-Mediated Modulation of Cholesterol Metabolism in Individual Compartments of the Testis to Serum Pituitary Hormone and Testosterone Concentrations in a Seasonal Breeder, the Mink (Mustela vison).
The role of cholesterol differs in the two compartments of the testis. In the interstitial tissue, cholesterol is necessary for the synthesis of testosterone, whereas in the seminiferous tubules, membrane cholesterol content in developing germ cells will influence the gametes' fertility. Here we evaluate the hormone-sensitive lipase (HSL) modulation of the cholesterol metabolism in each compartmen
