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Två sidor av samma mynt? - Om den dubbla tillämpningen av armlängdsprincipen under artikel 7 och 9 i OECD:s modellavtal och vilka skillnader som finns däremellan.

Armlängdsprincipen kan betraktas som en av de mest centrala principerna inom den internationella beskattningsrätten. I OECD:s modellavtal, som ligger till grund för utformningen av bilaterala dubbelbeskattningsavtal, stadgas armlängdsprincipen i artikel 9, den regel som tillåter korrigering av ett företags vinst när interna transaktioner prissatts på ett sätt som inte är armlängdsmässigt. SamtidigThe ALP can be considered one of the most significant principles within international taxation law. It is regulated under article 9 of the OECD MTC, which acts as a model for developing new bilateral tax treaties. According to article 9, the profit of an enterprise may be adjusted if the enterprise has been involved in transactions with an associated enterprise on conditions that are not of an arm

Guidance signs – for everyone? A study on the use and interpretation of the evacuation sign to route adapted for people with movement disabilities

The aim of this project is to evaluate the sign to evacuation routes that are adapted for people with a disability. The goal is to shed light on problem areas when the sign is used as well as in planning with evacuation signs. The sign was introduced to lead to evacuation points, evacuation elevators and routes to the outside adapted for people with disabilities. With help from experts, a literatu

Multagri outputsdec2015 final

Outputs&and&Proceedings&from&the&MULTAGRI&Research& Project& January&2014&–&December&2015& ! Contents' Page' Wie!können!Artenvielfalt!und!Landwirtschaft!besser!in!Einklang! gebracht!werden?!(DE)!! Report'to'Stakeholders'from'Lower'Saxony'Workshop' 1! Wie!können!Artenvielfalt!und!Landwirtschaft!besser!in!Einklang! gebracht!werden?!(DE)!! Report'to'Stakeholders'from'Saxony'and'Sweden'Workshops' 4! P

https://www.cec.lu.se/sites/cec.lu.se/files/multagri_outputsdec2015_final.pdf - 2026-05-15