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Fast driftställe är ett vedertaget begrepp i inkomstskatterättsliga sammanhang. Begreppet finns definierat i såväl OECDs modellavtal som i den svenska inkomstskattelagen. Definitionen har i stort sett varit oförändrad sedan dess införande. I dagens allt mer globaliserad värld, där multinationella företag bedriver handel såväl inom som över landsgränserna, har begreppets ålderstigna definition meThe Permanent Establishment status is a concept in the income tax law context. The term is defined in the Model Tax Convention of OECD and the Swedish Income Tax Act. The definition has with minor changes remained unchanged since its introduction. In today's increasingly globalized world, where multinational corporations are acting within and across national borders, weaknesses in the current

Bevisvärdering av barns och vuxnas utsagor har länge varit ett omdiskuterat ämne där rättssäkerheten i domstolens fria bevisvärdering har ifrågasatts. I våldtäktsmål är det vanligt att stödbevisning saknas och att ord står mot ord. Hela åtalet tvingas då bygga på målsägandens utsaga, men hur duktig är egentligen domaren på att avgöra huruvida en utsaga är sann eller falsk? Har domaren den kunskap Evaluation of evidence of children's and adults' statements has, for a long time, been a controversial subject where the legal certainty in the court's free evaluation has been in question. In rape cases it is common that they lack direct evidence. The entire prosecution is then forced to build on the complainant’s statement, but how accurate is the judge in determining whether a state

If you are active in a student organisation, in other words a student union, nation or the Academic Society (AF), support is available from the Student Health Centre. This could concern everything from providing information to and interacting with other students to obtaining support for combining your student life commitments with your studies. For many students, student life is an important eleme

https://www.lunduniversity.lu.se/current-students/healthcare/student-health-centre/support-and-bookings-student-organisations - 2026-05-01

We offer over 130 Master's programmes taught in English across a wide range of subjects. Each year, applicants from around 170 countries apply. This makes our programmes truly international and gives them a global perspective on today's challenges. Education at Lund University is closely tied to current research and many of the programmes and courses are unique. International guest lecturers and s

https://www.lunduniversity.lu.se/study/study-opportunities-lund-university/masters-degree-studies - 2026-05-01

Welcome to the Department of Strategic Communication! We look forward to meeting all new Master's students in August! SASKO - Master Programme in Strategic CommunicationThis page outlines some information that is meant for new master's students at the department. You can go back to the General Information page by clicking here. We look forward to meeting all new Master's students in August!Getting

https://www.isk.lu.se/en/education/masters-programme-strategic-communication/programme-specific-information-new-students - 2026-05-01

https://www.lunduniversity.lu.se/study/admission-degree-studies/scholarships-and-awards/lund-university-global-scholarship - 2026-05-01

Once you have applied to a programme or course at Lund University, your application goes through several processing steps before the admission results are announced. This page is to explain what happens with your application. This webpage is divided into the three key parts listed below. You can click on the shortcut links to go directly to one part of the page:University Admissions in Sweden proc

https://www.lunduniversity.lu.se/study/admission-degree-studies/applying-studies-when-apply/your-application-status - 2026-05-01

We are advancing stem cell research, unlocking the potential of stem cells to develop improved treatments and cures for the patients of tomorrow. A stem cell is a cell that can both replicate itself and develop into various specialised cells in the body, such as blood cells, nerve cells or insulin-producing cells. This combination of unique abilities makes stem cells an invaluable resource when pa

https://www.lunduniversity.lu.se/research-and-innovation/focus-areas/strategic-research-areas/stem-cell-research - 2026-05-01

Lund University now offers a scholarship programme for high-achieving African students from renowned research-oriented universities in a number of different African countries. Shortcuts to page content:About the ARUA Scholarship ProgrammeHow to applyAfter you have submitted your scholarship application  About the ARUA Scholarship Programme The ARUA Scholarship Programme aims to provide financial s

https://www.lunduniversity.lu.se/study/admission-degree-studies/scholarships-and-awards/african-research-universities-alliance-arua-scholarship - 2026-05-01

Presentation – Sida 7 – Biologibloggen Hoppa till huvudinnehåll Om Biologibloggen Tillgänglighet Kontakt Sök Sök Stäng Meny Biologibloggen Biologiska institutionen | Lunds universitet Arkiv för kategorin Presentation Sida 7 / 28 april 11, 2024 | Inger Ekström Jana Gabriele Burchards – new PhD student Hey! I’m Jana from Germany and I just started my PhD this march. I will work on the host selection

https://biologi.blogg.lu.se/category/presentation/page/7/ - 2026-05-01

If you feel that the University is not following the rules that apply to your education, you can make a complaint. Here, you can find out how to make a complaint, what your rights and responsibilities are, and where you can turn for support. As a student, you have the right both to a high-quality education and a good student work environment. If you feel that the University falls short in, for exa

https://www.lunduniversity.lu.se/student-rights-and-responsibilities/if-you-have-complaint-about-your-education - 2026-05-01

For hundreds of years, researchers at Lund University have been making groundbreaking discoveries. Here, we highlight some of these important innovations and provide examples of new solutions that could have a significant impact on a large scale. Emerging innovationsA test that increases the chances of successful IVFThe key to successful IVF is the right hormone treatment before pregnancy. Profess

https://www.lunduniversity.lu.se/research-and-innovation/innovation/innovations-lund - 2026-05-01

At Lund University, we shall process personal data in accordance with the EU's General Data Protection Regulation (GDPR) and the Swedish Data Protection Act. On this page you will find information, advice and support for the processing of personal data within the faculty. Processing of personal dataSupport and guidance on how personal data processing should be carried out in the daily work can be

https://www.sam.lu.se/en/internal/support-and-tools/processing-personal-data-and-data-protection - 2026-05-01

Nigeria, Côte d'Ivoire, Cameroon, Guinea Conakry, Congo, Senegal, Mali, Togo, Ghana, Niger, Burkina Faso, Gambia, Sierra Leone ... the starting point has different names; the arrival, only three: Ceuta, Melilla or the Iberian peninsula. In between, a hard road that usually lasts months, in some cases years and in the worst of the stages only leads to death (1,471 deaths between 2008 and 2013).

Att bygga hus med glas är ingen nyhet. Det ger fördelar som att kunna se ut och få in dagsljus. Växthus skapar en skyddande miljö för växter, och då solen strålar värms byggnaden upp genom växthuseffekten. Kombineras ett vanligt boende med ett omslutande växthus skapas ett så kallat naturhus. Grundtanken är att kunna leva med minimal miljöpåverkan och maximal livskvalitet. Växthuset ger möjlighet Building houses with glass is not novelty. It provides benefits like being able to look out and shed light inside. Greenhouses create a protective environment for plants, and the sun rays heats up the building due to the greenhouse effect. Combining a standard accommodation with a wraparound greenhouse creates a so-called “nature house”. The basic idea is to be able to live with minimal environmen

Whether you are an exchange student, a freemover, or a Bachelor’s, Master’s or doctoral student at Lund University, your perspective on your education is important to us. It helps us to plan and implement quality management to ensure and develop the standard of teaching and learning at the University. By responding to surveys about your courses or programme and taking part in organised discussions

https://www.lunduniversity.lu.se/student-rights-and-responsibilities/quality-assurance-and-development-our-education - 2026-05-01

The aim of this thesis is to analyse how members of the Swedish press were represented in different media from the 1870s to the 1930s, how and why the representations were changed, and the way newspaper staff responded to them. The representations of journalists in novels, short stories, movies, press history, press debates, pictures in the funny papers and so on are analyzed as parts of the publi

Here you can read about how to invoice Lund University and what information should be included in an invoice. ProcurementProcurement system with supplier portalLund University uses the procurement system Kommers. This also includes a supplier portal.As a supplier, you can register for free to receive notifications about all our requests for quotation (RFQs) and requests for information (RFIs). All

https://www.lunduniversity.lu.se/about-university/contact-us/supplier-portal - 2026-05-01