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I upprepade avgöranden har EU-domstolen på senare tid slagit fast att det strider mot unionsrätten att ta ut källskatt på utdelning i gränsöverskridande situationer då jämförbara, rent inhemska transaktioner inte belastas med något motsvarande skatteuttag. Med anledning härav har möjligheten att ta ut källskatt på utdelning varit föremål för omfattande diskussioner, särskilt i utländsk litteratur.Lately, in repeated rulings, the European Court of Justice has held that it is contrary to EU law to levy withholding tax on dividends in transnational situations when comparable, solely domestic transactions are not burdened with a corresponding tax levy. In respect thereof the possibility to levy withholding tax on dividends has been the topic of extensive scholarly discussions, especially in fo

Acquisition of irregular verb forms in L2 French: does the L1 of the learners explain the difference ? This study explores L1 effects on the production of subject-verb agreement in number (singular vs. plural) in L2 French. L1 influence has rarely been explored in detail in this context, especially compared to other factors such as input frequency of specific verb forms, singular vs plural entitie

Research topic/aim:The digitalization of education is a prioritized field for governments and policymakers all over the world, not least in the Nordic countries. The educational sector is expected to play an important role in the digitalization of society and in fostering digital citizens, and to harness the potential of technology for improving its own practices (ITU, UNESCO & Unicef, 2020).

Aim of the workshop: We invite colleagues to share experiences on cross-fertilization of art and social work research and to discuss how research-based art can serve as a catalyst for social change. Also, the workshop will give hands on knowledge on how to work with the method “deepened film talks”. Background: In a research project focusing moral stress and moral agency in social work, concrete s

Utländska offentliga pensionsinstitut som får utdelningar från svenska företag beskattas i Sverige med kupongskatt på upp till 30 procent av utdelningens bruttobelopp. De inhemska motsvarigheterna, AP-fonderna, är statliga myndigheter och omfattas av statens skattebefrielse enligt inkomstskattelagen. Denna skillnad i beskattning av utdelningar har gett upphov till ett fördragsbrottsärende mot Sver

https://www.regenerative-neurobiology.lu.se/sites/regenerative-neurobiology.lu.se/files/andersson_et_al_exp_cell_res_2007.pdf - 2026-05-18

https://www.nateko.lu.se/sv/sites/nateko.lu.se.sv/files/nitin-kappa.pdf - 2026-05-18

The association of physical activity to oral glucose tolerance test outcomes in multiple autoantibody positive children: The TEDDY Study OR I G I N A L A R T I C L E The association of physical activity to oral glucose tolerance test outcomes in multiple autoantibody positive children: The TEDDY Study Suzanne Bennett Johnson1 | Roy Tamura2 | Kerry L. McIver3 | Russell R. Pate3 | Kimberly A. Drisco

https://www.teddy.lu.se/sites/teddy.lu.se/files/2023-03/143%20MP244_Johnson_PedDiab_2022.pdf - 2026-05-18

DNA methylation governs the sensitivity of repeats to restriction by the HUSH-MORC2 corepressor Article https://doi.org/10.1038/s41467-024-50765-4 DNA methylation governs the sensitivity of repeats to restriction by the HUSH-MORC2 corepressor Ninoslav Pandiloski1,2,3, Vivien Horváth2,3, Ofelia Karlsson2,3, Symela Koutounidou1,3, Fereshteh Dorazehi1,3, Georgia Christoforidou1,3, JonMatas-Fuentes 1,

https://www.molecular-neurogenetics.lu.se/sites/molecular-neurogenetics.lu.se/files/2024-09/publication%20in%20nature%20communications_0.pdf - 2026-05-18

Ordlista för förtroendevalda | Sveriges akademikers centralorganisation Hoppa till huvudinnehåll till startsida Öppna sökruta Öppna Huvudmeny Sök på saco.se Om Saco Kontakt Anställda hos Saco Saco studentråd Sacos styrelse Sacos revisorer Sacos organisation Sacos styrelse Kontaktuppgifter Sacos styrelse Verksamhetsberättelse och årsredovisning Federationen och förbunden Medlemsstatistik Förbunden

https://www.saco.se/fortroendevald/material/ordlista-for-fortroendevalda/ - 2026-05-18

Litteraturlista, engelsk grammatik, nätkurs, 7,5 högskolepoäng 1(1) Kurslitteratur för (ENGB02) Engelska: Grammatik och översättning (nätkurs), 9 högskolepoäng, VT2018 Fastställd (senast reviderad) av styrelsen för Sektion 4, 2016-05-19 Notera att angivet tryckår anger den tidigaste upplaga som kan användas. Notera att ISBN-numret bara finns angivet för att hjälpa dig att hitta rätt bok. Om övriga

https://www.sol.lu.se/media/utbildning/dokument/kurser/ENGB02/20181/ENGB02_VT2018.pdf - 2026-05-17

Our dear MSc programme in Human Factors and Systems Safety turns 20 years old and of course we are celebrating with a jubilee. 2026 20-year JubileeTurning 20 will be celebrated with a jubilee conference on 11–12 June 2026. It will highlight the impact of the programme, featuring keynote speakers and presentations from you: our former participants.Location of the jubilee conference, as well as the

https://www.humanfactors.lth.se/alumni - 2026-05-17

General instructions for the Java applicationsAll the applications are written using the Java language. This has the advantage that they can be run on any platform but means they need to have a Java Runtime Environment (JRE) installed. This can be freely downloaded from the Oracle site that has versions for different platforms. Accept the licence agreement and download the relevant JRE.Mac OSX: Do

https://www.particle-nuclear.lu.se/lars-gislen/downloads - 2026-05-17

1999 G. Gustafson and G. Miu Minijets and Transverse Energy Flow in High Energy Collisions LU TP 99-43, hep-ph/0002278 (submitted to Physical Review D) [ abs, ps ] T. Sjöstrand Recent Progress in PYTHIA LU TP 99-42, hep-ph/0001032 (to appear in The Proceedings of the QCD and Weak Boson Physics workshop in preparation for Run II at the Fermilab Tevatron) [ abs, ps ] G. Amoros, J. Bijnens, P. Talave

https://www.particle-nuclear.lu.se/tpp/publications/theoretical-particle-physics-publications-1992-1999 - 2026-05-17

The ClimBEco graduate research school offers PhD-level courses. Some are in-depth disciplinary while others are cross-disciplinary. Generally, ClimBEco PhD courses consist of one intensive study week with pre-reading before and an assignment after. Some exceptions apply. The courses are free of charge and open to all PhD students that meet the admission requirements; priority will be given to Clim

https://www.mgeo.lu.se/en/research/research-schools/climbeco-graduate-research-school/climbeco-phd-courses - 2026-05-17

https://www.cec.lu.se/staff-pages/staff-newsletters/october-15th-2020 - 2026-05-17

Here, you as a manager can find out how to investigate incidents that may constitute a form of harassment, and what is important to bear in mind. Contents of this page:This is not allowed at Lund UniversityChecklist for managers – in case of suspected violationIn case of threats and violenceHow to conduct an investigation or an in-depth investigation of violationsContracted suppliers for investiga

https://www.hr-pages.lu.se/investigating-incidents-may-constitute-form-harassment - 2026-05-17

Svenska, språklig inriktning 1–40 poäng Höstterminen 2021 Litteraturlista för Intensivutbildning i svenska för hälso-och sjukvårdspersonal, 45 hp (SFSU02) Litteraturlistan fastställd av sektion 1 vid Språk- och litteraturcentrum den 3 november 2021. Obligatorisk litteratur Delkurs 2-6 Fasth, Cecilia & Kannermark, Anita (2006). Text i fokus 2 Övningar i läsförståelse och ordkunskap. Lund: Folkunive

https://www.ht.lu.se/media/utbildning/dokument/kurser/SFSU02/20221/SFSU02_DELKURS_2_6_beslutad_litteraturlista.pdf - 2026-05-17