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Internationell dubbelbeskattning uppstår när två stater under samma tidsperiod gör beskattningsanspråk mot samma skattesubjekt och inkomst. Vilket innebär att två länder beskattar samma inkomst därför att skattereglerna är olika utformade i de olika länderna. Vanligtvis finns det ett skatteavtal mellan länderna som reglerar hur en eventuell dubbelbeskattning ska elimineras eller minskas. Credit meInternational double taxation occurs when two states during the same period make tax claims against the same taxpayer and income. This means that two countries tax the same income because the tax rules are designed differently in different countries. Usually there is a tax treaty between the countries prescribing that the potential double taxation shall be eliminated or reduced. Credit method is o

Med den globala uppvärmningen förutspås klimatet i arktiska och subarktiska miljöer förändras påtagligt. Enligt IPCCs senaste rapport kan både temperatur och nederbörd öka dubbelt så mycket som det globala genomsnittet, och störst ökning väntas under vinterhalvåret. Många känsliga ekosystem och miljöer kommer med stor sannolikhet att påverkas redan vid små förändringar. Ett exempel på sådana miljöThe on-going global warming is projected to have large impacts on the arctic and subarctic environment. Especially vulnerable are ecosystems with narrow climatic envelopes and with small possibilities of adaptation. An example of this is the palsa mires, subarctic mire complexes with patches of permafrost. Palsas are peat mounds with a frozen core, formed by the expansion and upheaval of the segre

This study aims at providing a better understanding of the process of entrepreneurial activities. By reviewing recent literature on start-ups, it establishes the micro foundations of firm’s entry and exit, etc., and characterizes the features of founder, firm and regional context. Statistical data of start-ups in 2005 and their performance in the following three years are drawn from Statistics Swe

Immateriella rättigheter utgör en väldigt viktig komponent på den globala markanden och enorma investeringar ligger ofta bakom uppkomsten och underhåll av starka varumärken. Detta skapar givetvis starka incitament att bevaka och skydda dessa varumärken och i den mån det går att reglera tredje mans användning genom exempelvis licenser. Frågan huruvida aktörer såsom banker och andra finansiella instIntellectual property is a very important component in the global market and enormous investments are often underlying for the development and maintenance of strong brands. This obviously creates strong incentives to monitor and protect these trademarks and to the extent possible, regulate the use by third parties through licenses. The question whether players such as banks and other financial ins

Sammanfattning: Detta arbete består av tre mer eller mindre självständiga delar. I den första delen presenteras de olika systemen för utvinning och lagring av naturvärme. De två andra delarna innehåller en regional och lokal kartläggning, där tillgångarna bedöms. Valda områden är Kalmar län respektive Västerviks kommun. Naturen omkring oss kan användas både för utvinning och lagring av värme. Med

The purpose of this essay was to find out if it is possible to: ? Detect different groups of gender among children in grave materiel and church art and if that was the case, in what way? ? What different groups of children can be seen in these two categories? ? What does the material say about children's position in society? The time span is from early Christian time to 17-th century and th

Social movements are an important part of our history. It often reflects conflicts in society, and has many different faces and ambitions. The human rights movement is one of them. Since the 18th century, the thought of human rights have developed and the values of human beings are now protected by laws and conventions. Still to this day, violations of these rights are common. Organizations like A

The prevalence of Artificial Intelligence (AI) in the business landscape is indisputable. However, there are considerable gaps between the visionary ideas businesses communicate and their operational use of AI. The goal of this market survey is to identify companies currently working with AI in the Øresund Region - referred to as AI companies. The survey, conducted between June and September 2020,

The semantics of programming languages comprise many concepts that are alternatives to each other, such as by-reference and by-value parameter passing. To help teach these concepts, Diwan et al. introduced the programming language Mystery, with fixed syntax but configurable semantics, and described how this language enables new approaches to teaching programming languages concepts. In this paper,

Though poetry analysis is a central component of literary studies in higher education, research frequently reports that attitudes of both students and teachers to its incorporation in syllabi are mixed (Weaven & Clark, 2014). Previous research suggests a complex relationship between attitudes to and knowledge of poetry with some studies indicating that negative attitudes might be the result of

Background: Anterior resection has the benefit of enabling bowel continuity, but suffer from a common complication in anastomotic leakage.There is a paucity in previous research of long-term implications of anastomotic leakage after anterior resection.Aims: To gain general knowledge of the morbidity related to anastomotic leakage after anterior resection for rectal cancer, specific aims were:I. TBackground: Anterior resection has the benefit of enabling bowel continuity, but suffer from a common complication in anastomotic leakage.There is a paucity in previous research of long-term implications of anastomotic leakage after anterior resection.Aims: To gain general knowledge of the morbidity related to anastomotic leakage after anterior resection for rectal cancer, specific aims were:I.To

Introduction: Continuous glucose monitoring (CGM) provides detailed information about glucose level fluctuations over time. The method is increasingly being used in pregnant women with type 1 diabetes. However, only one previous study compared CGM results related to pregnancy outcomes in women using insulin pumps with those administering multiple daily injections (MDI). We performed a secondary an

Regional growth models leave a large share of variation unexplained. While we should continuously aim to improve these models, the unique combination of conditions and human agency in each region will also invariably lead to region-specific growth trajectories. Theoretically, we should thus expect systematic deviations from growth predictions. We propose an approach to explore these unexplained de