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Fast driftställe är ett vedertaget begrepp i inkomstskatterättsliga sammanhang. Begreppet finns definierat i såväl OECDs modellavtal som i den svenska inkomstskattelagen. Definitionen har i stort sett varit oförändrad sedan dess införande. I dagens allt mer globaliserad värld, där multinationella företag bedriver handel såväl inom som över landsgränserna, har begreppets ålderstigna definition meThe Permanent Establishment status is a concept in the income tax law context. The term is defined in the Model Tax Convention of OECD and the Swedish Income Tax Act. The definition has with minor changes remained unchanged since its introduction. In today's increasingly globalized world, where multinational corporations are acting within and across national borders, weaknesses in the current

En kontraktskedja uppstår när en avtalspart ingår avtal med en utomstående om att fullfölja hela eller del av dennes prestation. Avtalen länkas samman för att uppfylla det mål som avtalats mellan parterna i det främre ledet. Det främre ledet består av A och B, och det bakre ledet består av B och C. Denna uppsats undersöker möjligheten att rikta ett skadeståndsrättsligt direktkrav, alltså när A kanA contractual chain is created when a debtor to a contract delegates his duty to perform under the contract to a third party. The legal relation in the front link consists of A and B, and the rear link consists of B and C. This thesis examines the possibility for A to bring an action for damages against C. In this scenario B has a contractual liability to A for Cs actions, and C has by being reckl

Forskning har pekat på att välfärdspolitiken genomgått en transformation under de senaste decennierna, något som accelererat sedan finanskrisen 2007. Utvecklingen innebär en hårdare kontroll av bidragstagare, med det uttalade syftet att få medborgare i arbete. Förändringen har beskrivits som nyliberal eller som ett skifte från ”welfare to workfare”. Annan forskning har sedan tidigare belagt att upThe study examines the relation between welfare regimes and notions of solidarity in 2008 and 2016, using quantitative methods. Previous research identifies a strong correlation between type of welfare regime and notions of solidarity. Due to a neoliberal shift in politics and policy-making, the welfare state is changing towards becoming a “workfare” state. This thesis examines if the neoliberal s

This thesis reviews the impact and relevance of the Integrated Housing Development Programme (IHDP) on the economic and social wellbeing of the urban poor in Addis Ababa, Ethiopia. By situating the programme’s performance from the perspective of its residents and the urban poor in speculative urbanisation theory, the study investigates the urban transformation dynamics it has created. The research

This paper reviews the 25-plus year history of significant developments of the GENESIS shoreline response model. Topics discussed are line sources and sinks of sand, representation of shore-normal structures including natural sand bypassing, wave transmission by and shoreline response to shore-parallel structures, seawalls, migrating longshore sand waves, seasonal variation by cross-shore sand tra

In the teacher education programme at Halmstad University, Sweden, the supervision and examination of the students’ degree papers recently changed. Groups of students are now supervised by supervisor pairs, who in turn are part of a team that is coached by a colleague. The examination of the degree papers has also changed, in that the examination is conducted by someone outside the supervising tea

The African party literature, especially research prescribing to the long-dominant ethnic voting thesis, has asserted that African party systems exhibit low levels of party nationalization. However, systematic research on nationalization across parties and party systems is still lacking. This study argues that the prospects for building nationalized parties vary substantially between incumbent and

1. The effects of antimalarial drugs on the intracellular signaling leading to activation of the phospholipase C and phospholipase A2 pathways and the induction of proinflammatory cytokines have been studied in mouse macrophages. 2. Both chloroquine and quinacrine, and to a lesser extent hydroxychloroquine, inhibited arachidonate release and eicosanoid formation induced by phorbol diester. This in

A succession of 26 conodont zones and 63 successive subzones and conodont faunas have been identified in the exposed latest Landovery to latest Ludlow strata of Gotland, Sweden. All zones, and several of the subzones and faunas, have been identified elsewhere on Baltica as well as on other palaeocontinents, indicating that this zonation serves well as the standard zonation for calcareous successio

In the history of English language research on computerised corpora, the year 1977 marks an important event with the birth of ICAME - the International Computer Archive of Modern and Medieval English - which set off international co-operation on a large scale. The use of computer corpora, from being a fringe activity, has become a mainstream methodology. Yet there was corpus life also before ICAME

This research report has two objectives, both focusing on the supply chain flows passing or crossing the Öresund maritime area. The first objective is to identify and describe the flows in Öresund and the risks for disturbances in those flows before and after the opening of the Öresund Link in July 2000. With the opening of the Öresund Link a new goods and passenger flow was created. As a resul

Det är en grundidé i aktiebolagslagen att bolagsformen i stor utsträckning skall utgöra en riskbegränsad form av företagande. Det finns dock situationer där denna idé frångås och fysiska personer blir ansvariga för bolagets skulder. Uppsatsen skall utreda sådana situationer i anslutning till ABL:s regler om kritisk kapitalbrist. Reglerna riktar till stor del in sig på styrelsen och dennes agerandeIt’s one of the basic ideas Swedish Companies Act (SCA) that limited liability company is supposed to be a risk-limited form of business for owners, board members and other company officials. There are however situations when this idea is put aside in favour for other interests and board members can be personally responsible for the company’s debts. This essay will investigate such situations in c

Traditional financial theory, assuming rationality and stock market prices justified by fundamentals, has failed to explain the occurrence of several large stock market crises. Theories in behavioral finance suggest stock market overvaluation, eventually leading to stock market crises, partly occur due to noise trading. In this thesis, noise is captured through investor sentiment with the purpose

Although Sweden is a relative small state by comparison they have participated in a large number of military interventions through out the past decades. This study investigates the motives and forces that drive Sweden to participate in this controversial activity. The study will use a theoretical approach from an international relations perspective to analyze three different cases. The basis for t

Skadestånd vid idrott är ett ganska outforskat område. Både i domstolspraxis och juridisk forskning är det främst situationerna då en idrottare riktar anspråk mot en annan idrottare eller då en åskådare eller utomstående riktar anspråk mot en idrottare eller arrangör av idrottsevenemang som behandlats. Den här uppsatsen handlar om en annan situation, nämligen då en idrottare riktar anspråk mot en Damage in sport is a quite unexplored area of law. It is primarily the situations when an athlete sues another athlete for damage or when a spectator or third party sues an athlete or organizer of sports events for damage that’s been treated in case law and legal research. This essay regards another situation, namely when an athlete raises a claim against an organizer of sports contest. The focus