After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal

This thesis considers whether the OECD’s HTVI approach is compatible with the EU fundamental freedoms. Its conclusions are of relevance to EU Member States who have implemented, or are looking to implement, the HTVI approach as part of a national transfer pricing regime. Because it is incompatible with the ALP as promulgated by the OECD, the HTVI approach cannot be declared compatible with the fu

For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. Such as their legal form, tax treatment, regulatory

År 1997 införde Sverige en särlagstiftning gällande rätten till internationellt skydd undan förföljelse där syftet var att stärka kvinnors skydd mot förföljelse. Som grund för skapandet av denna särlagstiftning låg proposition 1996/97:25, svensk migrationspoli-tik i globalt perspektiv. Proposition 1996/97:25 är vad som kommer utgöra primär-materialet för denna studie. Denna studie har som syfte

The aim of this essay is to assess whether or not it is compatible with EU law to require foreign investment funds resident in third countries to have the same legal form as Swedish contractual investment funds, in order to be exempt from withholding tax. Swedish contractual investment funds fulfilling certain requirement are tax exempt which resulting in a different treatment if withholding tax i

As modern electronics have started to reach its physical scaling limits, novel architectures and physics is needed to meet future demands. Oxide-based Resistive Random Access Memory (RRAM) is a new emerging technology that uses filament formation and rupture in thin oxides to generate resistive switching. Structure of RRAM devices often use transistors as selector devices. In this work a one-trans

Studien grundar sig i mina egna erfarenheter av hur lärare och elever i gymnasiet påverkade mig i mitt musikerskap och formandet av min musikaliska identitet. Under mina studier på lärarutbildningen och inför min blivande roll som pedagog vill jag fördjupa mina kunskaper om hur elever idag upplever formandet av sin musikaliska identitet. Studien syftar till att undersöka hur sångelever på musikutbThis study is based on my own experiences of how teachers and students in high school affected me in my musicianship and in shaping my musical identity. During my studies in teacher education and before my future role as teacher I want to reach a deeper understanding of how students today experience the creation of their musical identity. This study aims to investigate how song students in high sc

Medicinska behandlingar med antikroppar blir allt vanligare. För att läkemedelsindustrin ska hinna med att producera tillräckligt med antikroppar vill man byta ut den satsvisa produktionen mot en kontinuerlig istället. En kontinuerlig process är inte bara mer effektiv utan också billigare att använda. När man producerar läkemedel, i det här fallet antikroppar, måste man vara säker på att oskadliggThe biopharmaceutical industry is replacing the current batch process with a continuous one and an essential step in the downstream process is the virus inactivation (VI). The challenge with a continuous VI reactor is to generate a narrow residence time distribution (RTD), while ensuring a precise incubation time. In this thesis, two different continuous virus inactivation reactors, the Jig In a B

Väpnade konflikter tvingar ett stort antal människor på flykt varje år. Över 60 miljoner människor beräknas vara på flykt idag på grund av omständigheter utom deras kontroll. Organisationer såsom UNHCR arbetar med att skapa fristäder dit flyktingar kan ta vägen och få sina grundläggande behov tillgodosedda. Under åren har ett större fokus lagts på att erbjuda utbildning och information som ska förArmed conflict displaces a large number of people every year. Today, over 60 million people are estimated to have been forced from their homes because of circumstances beyond their control. Organizations such as UNHCR work to create sanctuaries for them to have their basic needs satisfied. During the years, the focus has expanded and steered towards providing refugees with developmental training a

What are the intangibles and how transactions related to them should be evaluated from a direct and indirect tax perspective is one of the crucial questions of the modern tax systems and business operators. OECD provides a combination of methods and rules that can be applied for direct tax purposes. However, answers to these questions are not easy to find in the European Value Added Tax (VAT) syst

“What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. Tax Cuts and Jobs Act, and what are the risks?” The thesis analyses the discrepancies of the different definitions of intangibles in a transfer pricing context, between the OECD Transfer Pricing Guidelines 2017 and the U.S. ta

Abstract Thesis title: Technical analysis - An index-based study of Ichimoku Cloud on the Swedish index OMXS30 Seminar date: 2020-06-01 Subject / Course: FEKH89, Business Administration: Bachelor's degree in finance (15 HP). Author: Alexander Liljenberg, Jesper Linné and Max Vahlgren Supervisor: Göran Andersson Five Keywords: Effective Market Hypothesis, Technical Analysis, Ichimoku

The average consumer concept in EU VAT law used by the CJEU to determine whether supplies are similar enough to be subject to the same VAT treatment. It is also used to determine whether a transaction should be seen as a single composite transaction or as consisting of multiple supplies. Due to the heterogenous nature of the transactions taking place within the realm of EU VAT, the concept is hard

Since first being isolated in 2004, Graphene has been researched heavily because of its unique properties. Recently, interest has grown in graphene/semiconductor heterostructures. In this work, the transfer of graphene through the use of cellulose acetate butyrate (CAB) polymer is studied. CAB assisted transfer of graphene to indium arsenide (InAs) (111)B and undoped gallium arsenide (GaAs) (110)

Denna kvalitativa textanalys analyserar karaktären Moneypenny i den omåttligt populära filmserien om James Bond. Analysen utgår från ett genusperspektiv där teorier som the male gaze, härskartekniker, kärlekskraft och normativ femininitet studeras i relation till karaktären. Det specifika intresset ligger i att göra en jämförande analys av Moneypenny innan och efter skiftet 2006 som kom i och med

This paper examines social policy in the European Union with a specific focus on parental leave, in-cluding earmarked paternity leave. It traces the process of how the legislation of parental leave has gone through a process of Europeanization and through the decision-making process of the European Union, resulted in the Directive 2019/1158. Moreover, it aims at examining the Danish knowledge of t

After the Hungarian party Fidesz took office in 2010 Hungarian national politics has transformed to become more nationalistic. The Fundamental Law of Hungary, which entered into force in January 2012, drew wide international and European attention and attracted heavy criticism as of the respect for fundamental values. The criticism reached an apex in September 2018 when the European Parliament cal

Områden där floder mynnar ut i havet kan drabbas av kombinerade händelser av höga havsvattenstånd och höga flöden. När det sker kan konsekvenserna vara betydligt mer omfattande än vid isolerade händelser. För att förbereda samhällen för sådana händelser och undvika katastrofer när de sker är korrekt utfärdade hydrologiska varningar och hydrauliska kartläggningar av stor vikt. Sveriges MeteorologiCoastal floodplains are at risk for combined high discharge and sea level events. Consequences when they occur can be several magnitudes greater than the impact from any isolated event. In this thesis the compounding of different river and coastal flood combinations at three case study sites were studied through the use of 1D/2D-hydraulic modelling software LISFLOOD- FP. The areas were; Henån, Äng

Den här uppsatsen undersöker hur gemenskaper skapas i den livestreamade konserten The Tallest Man on Earth - The Wild Hunt Live #StayHome #WithMe som hölls 10-04-2020 på video-plattformen Youtube. I uppsatsen analyseras fanaktivitet vid spelningen med hjälp av en netnografisk metod, samt en kvalitativ innehållsanalys. Uppsatsen utgår från teorier om fankulturer, föreställda gemenskaper och deltaga