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Skatteavtalstolkningens kärnfrågor - En komparativrättslig studie av skatteavtalstolkning i Kanada och Sverige

Avtalsrätten i hela världen styrs av begreppet pacta sunt servanda . Ett problem som kan uppstå när ett avtal ska tolkas är att parterna anser att avtalet kan tolkas på olika sätt. Det blir ännu svårare när det gäller bilaterala skatteavtal eftersom stater har internationella skyldigheter samtidigt som begreppen i avtalen tolkas på olika sätt i de olika staterna. Denna uppsats är en komparation meContract law is governed by the concept of pacta sunt servanda . A problem that can arise when a contract is to be interpreted is that the parties believe that the agreement should be interpreted in different ways. It becomes even more difficult when it comes to bilateral tax treaties when states have international obligations while terms in the tax treaties are interpreted differently in differen

Hur kan dagens debatt kring huruvida Svenskarnas partis politiska utrymme anses demokratiskt, förstås genom Doughnut-hypotesen?

Enligt Doughnut-hypotesen, tenderar diskussioner och debatter i samhället grunda sina argument och utgå från generella begrepp som “demokrati”. Problematiken i detta är att parterna i diskussionen kan ha givit olika meningar och filosofiska kärnor åt dessa generella begrepp. Detta resulterar vidare i att diskussionen cirkulerar kring en “tom mitt”, likt en doughnut, då det saknas en definierad fil

Ty hvad är väl ära? Om förtalsbrottets skyddsintresse och tillämplighet i de sociala mediernas tidsålder

Ärekränkningsbrotten i 5 kap. BrB syftar till att skydda enskilda mot kränkningar av äran. I arbetet utreds hur skyddsintresset ära ska förstås med utgångspunkt i förtalsbrottet (5 kap. 1-2 §§ BrB). Rekvisitet ”ägnad att utsätta denne för andras missaktning” i 5 kap. 1 § BrB är därvid centralt. Brottsbeskrivningarna i 5 kap. BrB har inte ändrats sedan brottsbalkens ikraftträdande år 1965 men sedaThe offenses regulated in the 5th chapter of the Swedish Penal Code aim to protect individuals from assaults against their honor. In this thesis, the legal interest justifying the criminalization of defamation in chapter 5 of the Penal Code is investigated. The legal prerequisite “meant to expose someone to the contempt of others” in 1 § of chapter 5 is analyzed and discussed. The wording of the

Indicator model for benchmarking the transition to a low carbon urban mobility system: Application results from three Scandinavian cities

Cities today consume over 80% of the world’s energy and are responsible for 75% of the total GHG emissions. Over 80% of the population in Europe live in Urban areas. The mobility system, being at the heart of urban activities is responsible for the movement of people, goods and services and is responsible for attracting investments into cities. Playing such a key role in urban development, the sec

An environmentally friendly company is just like any ordinary company; it thrives for success

Purpose: To explore whether the view on Business Models and Value Creation, can explain the lack of Venture Capital investments in green start-ups, by examining how green start-up Entrepreneurs, and Venture Capitalist investors, view these two factors. Theoretical framework: The aim of this thesis is to address some of the key knowledge gaps in research available today, regarding why there is a l

Pig Ear Tagger Concept

This thesis consists of the development of a concept for a new product, the primary purpose of which is to quickly and easily attach legally required tags to the ears of livestock pigs. The project was undertaken at Attention, a product development company based in Copenhagen. For reasons of food safety, EU regulation stipulates that all pigs that are moved from their place of birth must be tagged

EU Cross-Border Energy Investments in an International Context: The Case of Commodity Transportation and Transmission Infrastructure

In regard to the energy sector, it is generally presumed that in post-Lisbon era and since the adoption of Third Energy Package the Member States and institutions of the Union act in a shared format. However, by developing new legislation in the field, supra-national institutions tend to shift the competence away from shared (as it currently stands). Even if the guidelines for decisions granting e

Rethinking Sustainable Mobility: Understanding the use of boda-boda motorcycle taxis in Kampala, Uganda

Cities in Sub-Saharan Africa are characterised by informal transportation services compensating for the lack of institutionalised transportation system. In Kampala, Uganda, the vast army of boda-boda (boda) motorcycle taxis have proliferated through the city, with passengers and/or cargo goods straddled behind the boda drivers as they navigate through the city’s congested and dilapidated roads. De

Kompensationspraxis i den etiopiska exproprieringsprocessen

Utveckling av jordbrukssektorn är en av de viktigaste prioriteringarna för den Etiopiska staten när det kommer till att upprätthålla landets ekonomiska utveckling. Ett sätt att uppnå detta är att satsa på storskaliga utvecklingsprojekt inom jordbruket, till exempel Tana Beles Sugar Development Project som den här uppsatsen kretsar kring. För att kunna anlägga detta har stora landarealer tagits i aDevelopment of the agricultural sector is among the top priorities for the Ethiopian government in order to keep up the economic development in the country. One way of reaching this is to undertake large-scale development projects, such as the Tana Beles Sugar Development Project described in this thesis. For this, large areas of land are required for the plantations. This land is expropriated fro

Officialservitut rörande avfallshantering

Servitut är något som skapas för att komplettera en fastighet och där finns två sorter: avtalsservitut och officialservitut. Servitut regleras i 14 kapitlet i Jordabalken, där de ska uppfylla rekvisiten: ändamålsenlig markanvändning, stadigvarande betydelse och i visst hänseende nyttja. Officialservitut skapas av lantmäteriet och regleras i 7 kapitlet Fastighetsbildningslagen och ska, förutom kravEasements are created as a complement to real estates. There are two kinds of easements: agreement-easements, which property owners can agree on, and utility easements, which are issued by The Swedish Mapping, Cadastral and Land Registration Authority (Lantmäteriet). Utility easements regarding waste disposal is something that is becoming more and more usual where 87 % are issued in the 21st centu

A Ticket to Ride: The Market Potential for Electric Trucks in Urban Building and Construction.

The purpose of this thesis is to determine how electric vehicle trucks can meet the needs of customers in the urban building and construction sector. This sector contributes significantly to greenhouse gas (GHG) emissions, and also creates noise and other disturbances in urban environments. There are multiple benefits that come with electric trucks, which can address these issues if they are used

Marks

Dating back to the ancient times, people used simple marks to tell their stories and write their history when languages were not created. As time passes by, there are more and more ways we could choose like writing dairies, taking photos, or using mobile devices to share the stories with friends. We could record almost every second in life easily. On the other hand, we are now facing a huge amount

The Influence of Carboxylic Acid in Packaging Materials

Inte hur förpackningen påverkar din mat, utan hur din mat påverkar förpackningen. Resultatet av detta arbete kan komma att ligga till grund för miljövänligare förpackningar som ger maten längre hållbarhet och förbättrar möjligheterna för att transportera mat över hela världen. Tetra Pak har länge arbetat med att leverera ett smartare och miljövänligare sätt att förpacka mat med sina pappförpackniTetra Pak delivers food packing services world-wide and uses multilayer packaging materials to protect the food product from being affected by the environment. Loss of adhesion between the polymer and the aluminium layer in Tetra Paks packaging materials has proven to be a serious problem casing the package to lose its integrity and the food product to spoil. The problem is relatively unstudied bu

Implementing Linear Predictive Coding based on a statistical model for LTE fronthaul

This thesis studies the application of Linear Predictive coding (LPC) in the downlink of Long Term Evolution (LTE) fronthaul, which comprises of BBU and RRH. This can act as an additional module in the existing system. Today, the transmission of a single complex sample from the BBU to the RRH consumes 30 bits. The research of the thesis is to analyze the application of linear prediction theory in

Implementing a Deposit Refund System for P.E.T bottles in the Maldives: An Ex-ante Analysis of Political Feasability Based on the Models of Kiribati and Palau

PET waste is the most visible environmental threat in the Maldives, a Small Island Developing State (SIDS). The thesis aims to propose the deposit refund system as a policy intervention, and evaluates the feasibility of introducing the system in the Maldives. In order to see how other SIDS have implemented the policy, the research uses policy evaluation framework to analyse the implementation mech

Nature-based solutions for urban stormwater management: Experiences in Malmö and Copenhagen: A case study analysis on the decision-making process

Nature-based Solutions (NBS) are one of the approaches to the regeneration of urban areas. These solutions are copied from, inspired by, or supported by nature. The solutions, ideally, result in multiple benefits to the society and environment. The examples of NBS measures for stormwater management are, including but not limited to, natural swale, retention ponds, and green roofs. Such measures ha

Industrial energy efficiciency drivers and barriers, and global sustainability: A case study of a polymer compounding company

This master thesis was written in a time when major changes in global sustainability and climate architecture were happening. Aim of this thesis is to look into how a single manufacturing company can, through enhanced energy efficiency, contribute to global sustainability in multiple ways. This study contributes to the existing body of literature in three ways. Firstly, it gives structure literatu

Product Service System for Volvo Trucks: Finding new business value compliant with IFRS 16 leasing regulations.

The International Accounting Standards Board (IASB) in January 2016 published International Financial Reporting Standards (IFRS 16), new guidelines on leasing standards with an effective date of January 1st, 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract, i.e. the customer (‘lessee’) and the supplier (‘le

How a ship´s bridge knows its position - ECDIS assisted accidents from a contemporary human factors perspective

The technological artifacts used in ship navigation have undergone substantial changes during the last decades, and real-time digital navigation is a reality with the introduction of the ECDIS. Despite the obvious merits of this new navigation mode, and the imagined improvement in safety that it theoretically should bring, ECDIS has in recent years been associated with several accidents. The term

”Men bruset ökar tills du inte längre känner igen ditt jag” – megarunda gestalter, narrativ identitet och omänsklig odödlighet i Lars Jakobsons De odödliga (2015)

Uppsatsen syftar till att studera konstruktionen av odödlighet i De odödliga genom att undersöka skillnaden mellan hur odödliga gestalter med ett evigt livsspann och hur dödliga gestalter med ett begränsat livsspann framställs. Undersökningen genomförs med hjälp av det grundläggande narratologiska begreppsparet platta och runda gestalter, och utökas därefter med Paul Ricoeurs modell om narrativ idThis thesis aims to study the construction of immortality in Lars Jakobson’s novel The Immortals (De odödliga, 2015) by examining the difference between how immortal and mortal characters are portrayed. Initially the characters of the novel are classified according to E. M. Forster’s narratological division between flat and round characters. It soon becomes evident that the immortal character, wit