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Sjömansyrket är till karaktären ett speciellt yrke där en grundförutsättning är att arbetstagare rör sig över nationsgränser. Genom arbetets natur och dess globala prägel har det historiskt varit ett yrke som särskiljts från den normala inkomstbeskattningen och varit föremål för undantagsregler. Både konkurrensskäl och kolliderande beskattningsanspråk från olika stater är bidragande orsaker till dThe seaman profession is by nature a special trade where a basic requirement is that employees move themselves over national borders. By the nature of the work and its global character it has historically been a profession that has been separated from normal income taxation and has been subject to exemption rules. Both competitive reasons and colliding taxation claims from different nations are co

Mess50 english 1

Kursguide - Course Syllabus • • • Details of approval The syllabus was approved by The Board of the Lund University Centre for Sustainability Studies on 2015-01-13 to be valid from 2015-08-30, autumn semester 2015. General Information The course constitutes a 3rd term elective (non-compulsory) course at LUMES, Lund University Master’s Programme in Environmental Studies and Sustainability Science.

https://www.lumes.lu.se/sites/lumes.lu.se/files/mess50_english_1.pdf - 2026-10-08

Kp smmr31 180611

Kursguide - Course Syllabus • • Details of approval The syllabus was approved by the board of the Department of Service Management and Service Studies on 2017-04-26 and was last revised on 2018-06-11. The revised syllabus applies from 2018-08-01, autumn semester 2018. General Information The course may not be included in a main field of study. It is included in semester 3 of the Master of Science

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/kp_smmr31_180611.pdf - 2026-10-08