Syftet med den här uppsatsen är att analysera det svenska införlivandet av definitionen av lånekostnader i skatteflyktsdirektivets artikel 2 1 p utifrån den EU-rättsliga principen om lojalt samarbete. I uppsatsen används rätts-dogmatiskt och EU-rättslig metod. Lojalitetsprincipen innebär att staterna är förpliktade att säkerställa unions-rättens effektiva genomslag i de nationella rättsordningarnThe purpose of this thesis is to analyze the Swedish implementation of the definition of borrowing costs in article 2 of The Anti Tax Avoidance Di-rective, from a perspective of the principle of loyalty in EU Law. For this task the essay uses doctrinal as well as European legal methodology. The principle of loyalty entails that the Member States are obliged to ensure effective enforcement of Union

Den första enkäten i den Svenska Handelslogistik-panelen visar på flera trender som påverkar handelsföretag och framtida automatisering av lager. Rapporten pekar på en fortsatt snabb tillväxt både vad gäller omsättning, sortimentsstorlek och sortimentsbredd. Det sker en markant ökning av handelsföretag med hög grad av integration av butik och e-handel (s.k. omnikanal). Företagen säljer huvudsakligDen första enkäten i den Svenska Handelslogistik-panelen visar på flera trender som påverkar handelsföretag och framtida automatisering av lager. Rapporten pekar på en fortsatt snabb tillväxt både vad gäller omsättning, sortimentsstorlek och sortimentsbredd. Det sker en markant ökning av handelsföretag med hög grad av integration av butik och e-handel (s.k. omnikanal). Företagen säljer huvudsaklig

Dissertation for the degree of a candidate of technical sciences (doctor of philosophy) in specialty 05.03.01 "Processes of mechanical processing, machine tools and tools" –V. Bakul Institute for Superhard Materials NAS of Ukraine, Kyiv, 2019.The actual scientific and technical goal of improving the efficiency of drilling holes in CFRP and GFRP parts has been solved by increasing of tool life thro

“Between Economics and Sociology. August Strindberg as a Social Scientist”There is an extensive research literature on August Strindberg's multidisciplinary academic interests. Most Strindberg scholars tend to focus on his ventures into the natural sciences, and to a certain extent on his ideas with regard to humanistic disciplines such as history and linguistics. The social sciences, however, are

Reporting from trials using live blogs to continuously inform readers about courtroom events have rapidly become an established part of legal life and are often assumed to fulfill demands of open justice. However, a deep sociolegal understanding of how legal professionals perceive live blogs as affecting procedural justice is currently missing, as is a thick understanding of what transparency mean

One dominant economic concept in China states that yeomanry is the most efficient and equitable land tenure system while tenancy system not only causes landlord to exploit tenant farmers but also leads to low production efficiency. However, this paper questions the arguments for a yeomanry system. Appling the theory of optimal ownership structure on farms, this paper discusses the total surpluses

EU FireStat project brings together the knowledge and experience of nine different international fire safety institutions. The project maps the existing fire data collected across Member States and proposed meaningful data sets to allow decisions on fire safety at Member State and at EU level. This project was carried out by a consortium composed of nine international fire safety institutions: Efe

Local linguistic diversity and growing teacher and student mobility in higher education (HE) around the world have resulted in increasingly multilingual teaching and learning contexts. This has provided HE institutions opportunities to offer instruction in more than one language—typically the local language(s) and English, but also other languages. This chapter provides an overview of different pe

BACKGROUND: Complete atrioventricular block (CAVB) is a major reason for implantation of permanent pacemakers, but knowledge of CAVB inheritance is sparse. This nationwide study aimed to determine the occurrence of CAVB in first-, second-, and third-degree relatives (full siblings, half-siblings, and cousins).METHODS: The Swedish multigeneration register was linked to the Swedish nationwide patien

INTRODUCTION: Treatment efficacy of reflex syncope is mainly related to the mechanism underlying syncope rather than its etiology or clinical presentation. The predominant mechanism underlying reflex syncope can be assigned to hypotensive or to bradycardic phenotypes.AREAS COVERED: Methodology and diagnostic criteria of the most useful tests for the identification of hypotensive and bradycardic ph

Maritime archaeological investigations of the wreck of the medieval warship Gribshunden (1495), flagship of King Hans of Denmark and Norway, have revealed diverse artifacts including exotic spices imported from far distant origins: saffron, ginger, clove, peppercorns, and almond. The special circumstances of the vessel's last voyage add unique context to the assemblage. Gribshunden and an accompan

With an increased popularity of machine learning, both higher performance and more energy-efficient circuits are needed to meet the demands of increasing workloads. This master's thesis focuses on convolutional neural networks and implements a compiler that generates an accelerator architecture that can be tailored to performance needs. The implemented architecture utilizes near-memory computi

Bygg- och fastighetssektorn står inför en stor förändringsprocess för att kunna minska sin miljö- och klimatpåverkan. Ur ett europeiskt perspektiv står byggsektorn idag för hälften av alla råvaror som utvinns, hälften av den totala energianvändningen, en tredjedel av all vattenanvändning och en tredjedel av allt avfall som genereras. Genom att skapa en mer cirkulär byggbransch minskar klimatutsläp