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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

In recent years, research on European politics has increasingly examined a perceived turn toward nationalism, focusing largely on why this shift occurs and how it manifests. However, fewer studies address Swedish party politics and whether such nationalist tendencies can be identified in mainstream parties. Against this background, this thesis investigates whether nationalist ideas can be traced i

Review of "Photosynthesisers: Women and the lens" a group exhibition curarted by James Gatt at Te Uru Waitākere Contemporary Gallery, Auckland.

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

Group exhibition.'The horizon is always receding' brings together a selection of works that reflect on the scope and the implications that the term contemporary may have. As the philosopher Giorgio Agamben suggests, contemporaneity can be understood as a term that surpasses temporal demarcations and transcends simultaneity and coexistence. In this sense, this exhibition serves as a symptomatic dis

This paper engages with the concept of periphery, as presented in Tamsma’s classic paper (1972), and reflects upon what has (or has not) changed in our approach to studying peripheries within regional economic geography over the past fifty or so years. In addition to providing reflections across time, it discusses the situation that Tamsma introduces the Netherlands periphery (the North) from the

The increasing pressure of climate change urges state leaders to transform economies to low-carbon alternatives on a local, national and global scale. The aim of this study is to analyze how effective the Climate-Resilient Green Economy (CRGE) strategy has been so far in fostering inclusive rural development in the agricultural sector in Ethiopia, by applying a Triple-Bottom-Line (TBL) approach th

Background: The global energy transition toward climate neutrality is driving rapid growth in the demand for critical minerals such as lithium, cobalt, and nickel. While indispensable for decarbonization, their extraction, processing, and recycling expose workers, communities, and ecosystems to toxic metals, including lead, mercury, arsenic, cadmium, and manganese, raising significant public healt