Sökning: "permanent establishment"

Visar resultat 1 - 5 av 18 avhandlingar innehållade orden permanent establishment.

  1. 1. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention

    Författare :Linus Jacobsson; Mattias Dahlberg; Bertil Wiman; Mar­jaana Helminen; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; PE; permanent establishment; taxation; international taxation; tax treaty; OECD MTC; Article 5; related person; related company; related enterprise; BEPS; Finansrätt; Fiscal Law;

    Sammanfattning : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. LÄS MER

  3. 2. Plant Population Dynamics of Dodonaea angustifolia and Olea europaea ssp. cuspidata in Dry Afromontane Forests of Ethiopia

    Författare :Tesfaye Bekele; Ingvar Backéus; Karin Bengtsson; Uppsala universitet; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Developmental biology; Demography; Dodonaea angustifolia; Elasticity; Establishment; Germination; Natural regeneration; Olea europaea ssp. cuspidata; Population structure; Recruitment; Seed bank; Survival; Utvecklingsbiologi; Developmental biology; Utvecklingsbiologi; Ecological Botany; Ekologisk botanik;

    Sammanfattning : Human disturbance has led to excessive deforestation and to a very limited forest cover in the Afromontane zone of Ethiopia, which forms a large part of the country. Thus urgent conservation measures are required to ameliorate the situation. LÄS MER

  4. 3. Det permanentade provisoriet : ett återanvänt industriområde i väntan på rivning eller erkännande

    Författare :Gabriella Olshammar; Chalmers tekniska högskola; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; place; image; periphery; space; dissolving city; urban fringe belt; recycled industrial zone; re-use; stigmatising; Henri Lefebvre; non-place; power;

    Sammanfattning : In this thesis, the story is told about the 'permanent-provisional state' that has come about in a never completed, and now degenerated, industrial zone in Göteborg. In the "Gustaf Dalén area" there is a rich mixture of activities, and by and large no resident population. LÄS MER

  5. 4. Ensamkommande men inte ensamma : Tioårsuppföljning av ensamkommande asylsökande flyktingbarns livsvillkor och erfarenheter som unga vuxna i Sverige

    Författare :Marie Hessle; Birgitta Qvarsell; Katrin Goldstein-Kyaga; Kjerstin Almqvist; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; unaccompanied minors; separated children; asylum-seeking children; refugee children; follow-up; longitudinal studies; transnational; socialisation; Education; Pedagogik; pedagogik; Education;

    Sammanfattning : The primary aim of the study was to develop knowledge about how unaccompanied asylum-seeking children manage their life circumstances and challenges after being granted a residence permit and maturing into adulthood in Sweden. A second aim was to develop knowledge about the life circumstances of these children in their respective countries of origin, the motives behind their flight to Sweden, the means by which they came to Sweden. LÄS MER

  7. 5. The role of benthic macrofauna in nitrogen cycling in eutrophic lake sediment

    Författare :Jonas Martin Svensson; Biologiska institutionen; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; nitrogen retention; nitrous oxide; oligochaetes; chironomids; mineralisation; nitrification; denitrification; eutrophic; sediment; lake; Macrofauna; nitrogen cycling; fish reduction.; Ecology; Ekologi;

    Sammanfattning : This thesis concerns the role of sediment-living macrobenthos in the cycling of nitrogen species and nitrogen transformation in eutrophic freshwater sediments. In my thesis I have, employing 15N-isotope techniques in laboratory experiments, shown the importance of infaunal chironomid larvae and oligochaetes on denitrification in eutrophic lake sediments. LÄS MER