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In Lexel (Case C-484/19), the Swedish interest deduction limitation rules were found to be in breach of article 49 of the TFEU on the freedom of establishment, as they presumed abusive practices even in respect of arm’s length-based transactions. The present article puts the case into context and highlights follow-up issues raised before lower Swedish tax courts in the context of loan transactions
INTRODUCTION: We studied whether adding percent free prostate-specific antigen (%fPSA) to total PSA improves prediction of clinically significant prostate cancer (csPCa) and fatal PCa.METHODS: 6727 men within the intervention arm of the Prostate, Lung, Colorectal and Ovarian Trial had baseline %fPSA. Of this cohort, 475 had csPCa and 98 had fatal PCa. Cumulative incidence and Cox analyses were con
Oculomotor behavior reveals, not only the acquisition of visual information at fixation, but also the accumulation of information in memory across subsequent fixations. Two candidate measures were considered as indicators of such dynamic visual memory load: fixation duration and pupil size. While recording these measures, we displayed an arrangement of 3, 4 or 5 targets among distractors. Both occ
Air pollution is responsible for one in eight premature deaths worldwide, and thereby a major threat to human health. Health impact assessments of hypothetic changes in air pollution concentrations can be used as a mean of assessing the health impacts of policy, plans and projects, and support decision-makers in choices to prevent disease. The aim of this study was to estimate health impacts attri
We have tried to calculate the free energy for the binding of six small ligands to two variants of the octa-acid deep cavitand host in the SAMPL5 blind challenge. We employed structures minimised with dispersion-corrected density-functional theory with small basis sets and energies were calculated using large basis sets. Solvation energies were calculated with continuum methods and thermostatistic
This contribution comprises a comparison of capacity performances of MIMO terminal antenna configurations for smart phones at 2.65 GHz, measured in an extensive 2×2 MIMO measurement campaign in noise- and interference-limited urban environments. Whereas, on average along the route, the performances where dictated by the received power, locally the eigenvalue dispersion of the communication channel
ObjectivesThe formation of episodic memories is critically determined by how we visually sample the world over time via sequences of eye movements. Nonetheless, in the neuroscience of human memory, memory encoding has almost exclusively been studied in experimental paradigms where the study material is presented in a single fixed location on the screen, and where eye movements are treated as artif
In 2003, Kenya introduced a nationwide Free Primary Education (FPE) reform, abolishing school fees in all public primary schools. As a result, enrolment rates in public primary schools rose by 15 percent, putting significant pressure on the educational system. Overcrowding and lack of school material caused many parents to turn to private school alternatives. Using a nationally representative cros
