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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

Aerosol science is of utmost importance for both climate and public health research, and in recent years X-ray techniques have proven effective tools for aerosol-particle characterization. To date, such methods have often involved the study of particles collected onto a substrate, but a high photon flux may cause radiation damage to such deposited particles and volatile components can potentially

Background: Analysis of sialic acid (SA) metabolites in cerebrospinal fluid (CSF) is important for clinical diagnosis. In the present study, a high-performance liquid chromatography-tandem mass spectrometry (HPLC/MS/MS) method for free sialic acid (FSA) and total sialic acid (TSA) in human CSF was validated. Methods: The method utilized a simple sample-preparation procedure of protein precipitatio

Depicting developmental processes as movements in free energy genetic landscapes is an illustrative tool. However, exploring such landscapes to obtain quantitative or even qualitative predictions is hampered by the lack of free energy functions corresponding to the biochemical Michaelis– Menten or Hill rate equations for the dynamics. Being armed with energy landscapes defined by a network and its

To confirm findings from a previous pilot study in a larger normal cohort and to study first trimester maternal serum levels of cell-free fetal hemoglobin (HbF) and the heme-scavenger α1-microglobulin (A1M) in patients who subsequently developed preeclampsia (PE), furthermore to evaluate these proteins as predictive biochemical markers of PE.

Inbjudan.pdf Samordningsansvaret i entreprenad Affärsrättsligt Centrum vid Lunds universitet (ACLU) och Forskningsavdelningen för entreprenadrätt i Stockholm Centre for Commercial Law (SCCL) bjuder in till seminarium om Samordningsansvaret i entreprenadförhållanden är inte närmare undersökt. Under seminariet diskuteras därför tänkbara effekter av att en entreprenör åtar sig beställarens samordning

https://www.aclu.lu.se/sites/aclu.lu.se/files/2023-04/Inbjudan_9.pdf - 2026-07-10

https://www.teddy.lu.se/sites/teddy.lu.se/files/matdagboksblad_syskon_2015_editable.pdf - 2026-07-10

The royal Danish-Norwegian flagship Gribshunden, launched in 1485, was amongthe earliest northern European warships purpose-built to carry artillery. However, King Hans employed his vessel as far more than a weapons platform. The ship was his ‘floating castle’, fulfilling all the various purposes of a land redoubt. At its loss in 1495 enroute to a political summit in Kalmar, where Hans expected to

This paper examines the applicability of three licensing models, compulsory licensing, free licensing and FRAND licensing, to green technology patent pools. Given that green technologies are critical in addressing global environmental challenges and achieving the SDGs, they can be effective in balancing incentives for innovation with wider dissemination of technologies. This study evaluates ea

Kicking off autumn! Kicking off autumn! Published 15 September 2025 The Lab is refining its role as a university core facility! On September 11, the team gathered at the Pufendorf Institute for Advanced Studies for a staff day that marked the beginning of an exciting autumn. Under the headline "More on the Core", discussions revolved around the Lab’s evolving role as a university core facility — w

https://www.humlab.lu.se/article/kicking-off-autumn/ - 2026-07-09

In case of annual leave or other extended absence, you should delegate your approval rights to someone else. Here you will find information on what to do. Before annual leave, business trips or similarProceedoIn case of long absence, you should delegate your approval rights in Proceedo, to avoid unnecessary delay of invoices and orders. In Proceedo, you can delegate your approval rights to a subst

https://www.staff.lu.se/support-and-tools/purchases-invoices-finances/approval/delegation-approval-rights-during-annual-leave-and-absence - 2026-07-09

https://www.sol.lu.se/media/utbildning/dokument/kurser/LIVB20/20261/LIVA14_dk7_LIVB20_dk3_VT26.pdf - 2026-07-09

16 april 2026 13:15 till 14:30 | Seminarium Presentation by Andreas Bandak, University of Copenhagen. Joyful crowds toppling statues, unsealing torture prisons, defacing regime iconography, ordinary people roaming freely through Al-Asad’s Presidential Palace . . . images such as these have left us in no doubt that history was being made, and in the most dramatic way: the old order—that had seemed

https://www.lu.se/evenemang/cmes-seminar-worlds-waymaking-viability-orientation-and-recalibration-syrian-lives - 2026-07-10

Increasingly dominant Net Zero pledges to address climate change are promoting Nature-based Solutions (NbS) to excuse business-as-usual of fossil fuel use and land grabbing. Through Participatory Activist Research in collaboration with the Climate Land Ambition and Rights Alliance (CLARA), this thesis investigates how to challenge the corporate appropriation of NbS in the Net Zero narrative. Throu

https://www.ub.lu.se/sites/ub.lu.se/files/2023-05/Uppdaterat%20program%20f%C3%B6r%20ESSUG%20anv%C3%A4ndardagar%202023.pdf - 2026-07-10

NUMA01HT25 Computational Programming with Python - Med fritext Centre for Mathemat ica l Sc iences Div i s ion of Mathematics and Numer ica l Analy s i s Course Analysis for NUMA01/ÄMAA03 Computational Programming with Python, Autumn 2025 Course Information Lecturer: Malin Christersson, Mengwu Guo Teaching assistants: Niklas Kotarsky, Amro Abou-Hachem, Truls Henriksson, Pim Nelissen Number of stud

https://www.maths.lu.se/fileadmin/maths/Matematik_NF/Kursutvaerderingar/HT2025/NUMA01AEMAA03HT25.pdf - 2026-07-09

https://www.mhm.lu.se/en/education/admission-performance-programmes-music/admission-bachelors-performance-programmes/admission-bachelors-level-folk-and-world-music - 2026-07-09

https://www.si-pass.lu.se/form/si-pass-supervisor-training-november-2026-lund-online - 2026-07-09

INFORMATION FÖR STUDENTER PÅ EKONOMIHÖGSKOLAN Ny studentPå campusStöd och service för studenterRegler och anvisningarStudentlivWellness WeeksLundaEkonomernas studentkårFinansföreningen LINC Ny student Viktig och användbar information för studenter vid Ekonomihögskolan Börja här – 4 viktiga stegHitta information för digDatum och scheman IT (internet, skrivare, digitala verktyg) Ekonomihögskolans bi

https://www.ehl.lu.se/studera-vid-ekonomihogskolan/studentwebben - 2026-07-10