Filtyp
Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. This thesis addresses the taxation of NFTs within the European Union (EU) and highlights the legal gap in their treatment, given their exclusion from the Markets in C
Abstract Author: Erica Almström Title: “Too personal a tale” – a qualitative study about accommodation educators vision of their work with unaccompanied refugee children. Supervisor: Anders Östnäs The purpose of this study was to illustrate how the work with unaccompanied refugee children is perceived by the employees at a youth accommodation. The study had a qualitative study and the empirical d
The aim of this study is to contribute to the existing literature on co-creation in investigating consumers’ motives for participation on the one hand and possible effects of this participation on brand knowledge on the other. It thus provides a link between co-creation, motivation, and branding literature. A constructionist ontological stance and interpretive epistemology led us to the research p
A growing middle class and increased consumption call for better utilization of resources. For companies to make use of all resources in the production system is not only a way of meeting the changing customer demands and regulatory changes regarding sustainability, but also a way of increasing profits. Finding new business opportunities for by-products can be considered as early stage innovation,
This thesis begins in the view of AG Geelhoed about the right for the States to allocate the right to tax between them and that discrimination resulting from this does not fall with in scope of the free movement provisions of the Treaty. In an article by the CFE in 2006 a conclusion is drawn that the ECJ is starting to fall in line with Geelhoed’s reasoning. The aim of this thesis is to see if the
The purpose of our paper was to understand the motivators that kept the social workers within the profession. Social workers' have a profession that, to the greatest extent, means high working load and difficult problematic issues. On the basis of this starting point we asked us why so many social workers still choose to remain within the profession for several years. The purpose of our paper
Research on media and democracy mobilizes a range of conceptual versions of the subject. This is often done implicitly, or out of habit, with a specific model becoming established in any given research tradition. This presentation argues that different theories of the subject can have different implications for our understanding of citizenship and democracy. The text surveys a number of versions,
This paper examines vowel-to-vowel lingual coarticulation in sequences of vowel-bilabial consonant-vowel, where the duration of the oral closure for the consonant is either long or short. Native speakers of Japanese served as subjects. The linguistic material consisted of Japanese word pairs that only differed in the duration of the labial consonant, which was either long or short. Recordings were
How professions should be defined and separated from other occupations has constituted an enduring theoretical and empirical problem in studies of the professions. In this article, the definitions of the so-called list approaches, involving enumerations of social attributes, are scrutinized. Weak-nesses are highlighted and analysed. It is argued that an alternative approach to the issue of definit
In tax law, taxpayer’s rights are founded on three distinct levels. The International level includes provisions found in multilateral or bilateral agreements as well as human rights instruments, such as the ECHR. The European level includes the fundamental freedoms provisions enshrined in the Treaty, the provisions set out in the EU Charter, and the general principles of EU law. At the nationa
This thesis analyses the tax treatment of foreign investment funds in the Netherlands. Investment funds subject to a special tax scheme are entitled to the reimbursement of withholding tax on the dividends they receive. In order to qualify for the special tax scheme, investment funds have to meet two requirements. The analysis in this thesis is twofold. Both the compatibility of the special tax
This thesis examines dynamic references in EU secondary legislation to standards developed and adopted by the OECD and their compatibility with the European principle of legality of taxation. It aims to provide a proposal on how dynamic references to OECD standards legally function and what legal implications they entail. This understanding of dynamic references is subsequently applied to the Euro
The problem of adaptive control is considered from a perspective of l2-gain. It has recently been shown that without an a priori bound on the system parameters, there exists no single dynamic feedback law that achieves bounded gain from disturbances to state for all first order linear systems. In this paper, a converse statement is proved for a standard adaptive scheme where the parameter estimate
Although there has been a long tradition of public space-related land speculation and development, the recent success of the High Line in New York has highlighted the transformative effect carefully designed and curated public spaces can have on the local economy. By prioritising exchange value over use value, governments and developers are exploiting the production of public spaces as a means for
