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What are the intangibles and how transactions related to them should be evaluated from a direct and indirect tax perspective is one of the crucial questions of the modern tax systems and business operators. OECD provides a combination of methods and rules that can be applied for direct tax purposes. However, answers to these questions are not easy to find in the European Value Added Tax (VAT) syst
“What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. Tax Cuts and Jobs Act, and what are the risks?” The thesis analyses the discrepancies of the different definitions of intangibles in a transfer pricing context, between the OECD Transfer Pricing Guidelines 2017 and the U.S. ta
Abstract Thesis title: Technical analysis - An index-based study of Ichimoku Cloud on the Swedish index OMXS30 Seminar date: 2020-06-01 Subject / Course: FEKH89, Business Administration: Bachelor's degree in finance (15 HP). Author: Alexander Liljenberg, Jesper Linné and Max Vahlgren Supervisor: Göran Andersson Five Keywords: Effective Market Hypothesis, Technical Analysis, Ichimoku
The average consumer concept in EU VAT law used by the CJEU to determine whether supplies are similar enough to be subject to the same VAT treatment. It is also used to determine whether a transaction should be seen as a single composite transaction or as consisting of multiple supplies. Due to the heterogenous nature of the transactions taking place within the realm of EU VAT, the concept is hard
Since first being isolated in 2004, Graphene has been researched heavily because of its unique properties. Recently, interest has grown in graphene/semiconductor heterostructures. In this work, the transfer of graphene through the use of cellulose acetate butyrate (CAB) polymer is studied. CAB assisted transfer of graphene to indium arsenide (InAs) (111)B and undoped gallium arsenide (GaAs) (110)
Denna kvalitativa textanalys analyserar karaktären Moneypenny i den omåttligt populära filmserien om James Bond. Analysen utgår från ett genusperspektiv där teorier som the male gaze, härskartekniker, kärlekskraft och normativ femininitet studeras i relation till karaktären. Det specifika intresset ligger i att göra en jämförande analys av Moneypenny innan och efter skiftet 2006 som kom i och med
This paper examines social policy in the European Union with a specific focus on parental leave, in-cluding earmarked paternity leave. It traces the process of how the legislation of parental leave has gone through a process of Europeanization and through the decision-making process of the European Union, resulted in the Directive 2019/1158. Moreover, it aims at examining the Danish knowledge of t
After the Hungarian party Fidesz took office in 2010 Hungarian national politics has transformed to become more nationalistic. The Fundamental Law of Hungary, which entered into force in January 2012, drew wide international and European attention and attracted heavy criticism as of the respect for fundamental values. The criticism reached an apex in September 2018 when the European Parliament cal
Områden där floder mynnar ut i havet kan drabbas av kombinerade händelser av höga havsvattenstånd och höga flöden. När det sker kan konsekvenserna vara betydligt mer omfattande än vid isolerade händelser. För att förbereda samhällen för sådana händelser och undvika katastrofer när de sker är korrekt utfärdade hydrologiska varningar och hydrauliska kartläggningar av stor vikt. Sveriges MeteorologiCoastal floodplains are at risk for combined high discharge and sea level events. Consequences when they occur can be several magnitudes greater than the impact from any isolated event. In this thesis the compounding of different river and coastal flood combinations at three case study sites were studied through the use of 1D/2D-hydraulic modelling software LISFLOOD- FP. The areas were; Henån, Äng
Den här uppsatsen undersöker hur gemenskaper skapas i den livestreamade konserten The Tallest Man on Earth - The Wild Hunt Live #StayHome #WithMe som hölls 10-04-2020 på video-plattformen Youtube. I uppsatsen analyseras fanaktivitet vid spelningen med hjälp av en netnografisk metod, samt en kvalitativ innehållsanalys. Uppsatsen utgår från teorier om fankulturer, föreställda gemenskaper och deltaga
A company willing to move abroad go through different set of rules starting with article 54 of the TFEU that consecrated the Freedom of Establishment. Even though some steps have been made, depending on which theory is used by the Member State, some fiscal impediments can arise in case of cross-border operations. Member States can be tempted to levy exit tax when the company leaves their territory
The objective of this thesis has been twofold. Firstly, the purpose has been to examine how the outcomes for tax purposes, at the company level, differ depending on whether the assets transferred in a merger remain attributable to a P.E. in the state of the transferring company, when those assets are subsequently realised with a loss after having decreased in value, post-merger, to a level below t
The purpose of this master’s thesis is to gain a better understanding of how public librarians describe their interactions with Google Search, as well as their opinions on both the company and the search engine Google. The main focus of interest is the information seeking process that public librarians perform in response to questions from library users, and the alternatives and choices, such as d
The focus of this thesis is the debate regarding gasoline taxes in Sweden which is an example of a polarised sustainability debate. The aim is to get an in-depth understanding of the antagonisms of the debate by looking into how the pro and contra sides create and maintain cultural legitimacy and societal resonance through discursive struggles. Moreover, this thesis explores the framing struggles
Den här uppsatsen undersöker hur föräldratidningar skildrar föräldraskap i förhållande till genus och till stereotyper av kärnfamiljer. Det blir allt vanligare i Sverige att familjer inte längre är uppbyggda som den traditionella kärnfamiljen, utan samkönade äktenskap, ensamstående föräldrar med mera har förändrat bilden av hur en familj “ska” se ut. Men trots att det blir vanligare med alternativ
I den här studien utforskas hur makt uttrycks genom språket i den Sydkoreanska filmen Parasit. Likt andra populärkulturella fenomen producerar och reproducerar Parasit en bild av ett samhälle. I samband med det speglas interaktioner mellan individer och uttryck för hur deras relationer skapas. För att få en god förståelse för språkanvändningen i filmen Parasit görs en kvalitativ innehållsanalys av
Wood charcoal is the main source of energy for cooking in urban Sub-Saharan Africa. It is widely known that charcoal production causes numerous environmental impacts, such as deforestation and environmental degradation. Interventions aimed at environmental improvements are common in Sub-Saharan Africa, however, there is limited focus on the trade-offs between the environmental and socio-economic i
Då unga kommer att behöva anpassa sig till konsekvenserna av klimatförändringar är det av stor vikt att identifiera faktorer som både främjar ett konstruktivt sätt hantera känslor relaterade till klimatet, och underlättar aktivt engagemang i frågan. Studien syftade till att undersöka huruvida sambandet mellan ungdomars oro inför klimatförändringar och graden av klimatvänligt beteende (individuellt
Uppsatsen undersöker filmen “Fifty Shades Freed” utifrån Judith Butlers performativitetsbegrepp. Butler menar att genus och biologiskt kön inte kan separeras och hur vi ser på genus påverkar förväntningarna på det biologiska könet. Dessa normer fastställs genom att individer för ett visst genus agerar enligt vissa normer - vilket fastställer normerna för genuset. Vi vill undersöka vilka normer som
