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Uppsatsens syfte är att systematisera gällande rätt avseende tolkning och tillämpning av skatteavtal mot bakgrund av den senaste rättsutvecklingen. Inledningsvis redogörs för de principer och metoder samt rättskällor som har betydelse vid tolkning av skatteavtal utifrån RÅ 1987 ref. 162 Englandsfararmålet, RÅ 1996 ref. 84 Luxemburgmålet och RÅ 2004 ref. 59 Perumålet. Skatteavtal ska enligt praxiThe purpose of this thesis is to systematize the law regarding interpretation and application of tax treaties in the light of recent legal developments. Initially an account is given for the principles and methods and sources of law that are of importance in the interpretation of tax treaties based on The Swedish Supreme Administrative Courts judgments in RÅ 1987 ref. 162, RÅ 1996 ref. 84 and RÅ

When it comes to random walk on the integers Z, the arguably first step of generalization beyond simple random walk is the class of one-sidedly continuous random walk, where the stepsize in only one direction is bounded by 1. Moreover, the time until state 0 is hit by left-continuous random walk on Z has a direct connection to the total progeny in branching processes. In this article, the probabil

Push-pull technology (PPT) is a strategy for controlling agricultural pests, improving soil fertility, diversifying farm output, and reducing gender and age disparities. The benefits of PPT have been demonstrated in East Africa, but efforts to upscale its adoption can face many challenges. Agroecosystems comprise social-ecological networks, with interactions that transcend spatial and temporal sca

Inom internationell straffrätt har det länge debatterats huruvida försvaret att en soldat begått ett internationellt brott efter befallning av förman ska innebära ansvarsfrihet för den åtalade. Om en soldat blir beordrad av sin befälhavare att begå ett brott så står han inför ett dilemma. Han kan antingen vägra, och riskera repressalier från nationellt håll, eller begå brottet, och riskera att bliThe defence of superior orders is the answer to what is called the soldier’s dilemma. This is so called since on the one hand, a soldier is bound by national legislation, military practice, and often psychological pressure to unquestioningly follow the orders of his superior. On the other hand, when this order is illegal, he is bound by international law to refuse to follow the order. There are th

In this article, I identify a key trend for demarcating the “secular” as a Western, Christian achievement. I analyze how the New Testament story often known as “Render unto Caesar” is referenced as a source for the secular West, particularly in writings by European and American conservative thinkers in the 1990s and early 2000s. My argument is that these references to “Render unto Caesar” constitu

Microsoft Word - NigeriaAFRINT PROJECT II Hhold report.doc 1 | P a g e AFRICAN FOOD CRISIS: THE NIGERIAN CASE STUDY AFRINT II Micro-Level Household Report Tunji Akande and Femi Ogundele Nigerian Institute of Social and Economic Research (NISER) JULY, 2009. 2 | P a g e TABLE OF CONTENT 1. Background Survey methodology Sampling of villages and household Survey implementation Data entry, cleaning and

https://www.keg.lu.se/en/sites/keg.lu.se.en/files/a26.pdf - 2026-05-20

TRAVAIL, capital et société 49:2 (2019) Extractions inégales : Reconceptualiser le mineur chinois au Ghana Nicholas Loubere, Jixia Lu, Gordon Crawford, Gabriel Botchwey Résumé Au cours de la dernière décennie, la migration chinoise vers l’Afrique a rapidement augmenté au fil de l’engagement économique croissant de la Chine avec le continent. L’arrivée de nouvelles formes d’industrie chinoise, d’ai

https://www.ace.lu.se/sites/ace.lu.se/files/49_2_-_loubere_lu_crawford_botchwey1.pdf - 2026-05-20

The Environmental Determinants of Diabetes in the Young (TEDDY) Study IMMUNOLOGY OF DIABETES V The Environmental Determinants of Diabetes in the Young (TEDDY) Study TEDDY Study Group The etiology of type 1 diabetes (T1D) remains unknown, but a growing body of evidence points to infectious agents and/or components of early childhood diet. The National Institutes of Health has established the TEDDY

https://www.teddy.lu.se/sites/teddy.lu.se/files/06032016_679_06_teddy_study_group_nyas_2008.pdf - 2026-05-20

Conference program Lund University LAMiNATE Conference 2022 Online event: January 13–14, 2022 WELCOME! Main room (for keynotes and opening): https://lu-se.zoom.us/j/61240482299 Sessions 1 and 2 A: https://lu-se.zoom.us/j/61029644657 Sessions 1 and 2 B: https://lu-se.zoom.us/j/69059814760 Break room in Gathertown: https://tinyurl.com/LamConf2022 Although this is unlikely to be your first online eve

https://laminate.ht.lu.se/fileadmin/user_upload/laminate/templates/LAMiNATE_Conference_program.pdf - 2026-04-23