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Syftet med denna uppsats är att utreda och analysera hur införandet av the Principal Purpose Test(PPT-klausulen) i svenska skatteavtal kommer påverka den svenska hanteringen av missbruk av skatteavtalsbestämmelser. Eftersom PPT-klausulen, genom den Mulitlaterala konventionen för att motverka skat-teflykt, har införlivats i skatteavtalet mellan Sverige och Storbritannien, kommer analysen göras med

I denna tvärvetenskapliga och internationellt förankrade forskningsmiljö undersöker vi å ena sidan hur rätten hanterar människor i utsatta positioner och å andra sidan hur de kan tillvarata sin rätt. Utgångspunkten är att möjligheten att tillvarata sin rätt kan förhindras eller försvåras om man befinner sig i en utsatt position, som barn, ungdom, gammal, sjuk, fattig eller hemlös. Konkret innebär We study how law treats people in vulnerable positions and how these people can make use of law. We are also interested in how the judicial system views individuals in relations to their context and to societal structures. The possibility to make use of one’s right can be obstructed or aggravated in a vulnerable situation, as a child or youth or old, disabled, poor or homeless person. Our research

Relationen mellan samhälle och miljö i fokus I denna forskarmiljö utforskar vi de många sätt som samhälleliga element påverkar miljön och, omvänt, hur miljöförhållanden påverkar samhället. Vi intresserar oss för samspelet mellan sociala, ekonomiska och kulturella faktorer och deras inflytande på miljöpolitik och miljöutfall. I EnvSoc utnyttjas många olika infallsvinklar, vilket återspeglar gruppme

https://www.soc.lu.se/forskning/miljosociologi-envsoc - 2025-12-27

The European Convention on Human Rights (ECHR) has up till now been signed by 47 of its member states. By signing the convention the member states undertake to follow the regulations regarding the freedom and rights of the individual, which the convention prescribes. The European Court of Human Rights is the highest condemnatory instance in Europe, with its seat in Strasbourg, where cases regardin

https://www.psy.lu.se/ikeaingka - 2025-12-27

Renovating the European building stock has for almost two decades been a matter of importance to the European Union. Reduction of energy use for existing buildings can be achieved through applying energy efficiency renovation measures. Besides this, there is quite a large renovation need in Sweden due to building materials and services reaching (or having passed) the end of their service life.Inco

Professor i Visual Art and Knowledge Systems; handledare i doktorandprogrammet Kontaktinformation E-post: sarat [dot] maharaj [at] khm [dot] lu [dot] seOrganisation Konsthögskolan i Malmö WebbplatsSarat Maharajs profil i Lunds universitets forskningsportalSarat Maharaj föddes i Sydafrika, och utbildades där och i Storbritannien. Dr. Maharaj är skribent och kurator. Han var medkurator för documenta

https://www.khm.lu.se/sarat-maharaj - 2025-12-29

ELLIIT – Excellence Center at Linköping-Lund in Information Technology – utgör en plattform för grundläggande och tillämpad forskning inom informationsteknologi sett ur ett brett perspektiv.eLLIIT is a large network that brings together complementary research skills from Linköping and Lund universities, as well as from selected research groups at Halmstad University and the Blekinge Institute of Technology. The network has been put together in order to meet future challenges within IT and communications in a coordinated and broad manner. Three long-term research topics have been defi

The estimated number of children who are utilised as child soldiers all over the world is 250,000 today. Based on the Coalition to Stop the Use of Child Soldiers research children were used in armed conflicts in 20 countries from 2004-2007. One of the most prominent nations involving the use of child soldiers is the Democratic Republic of the Congo. It is estimated, that 40% of them are girls, who

Spam review detection has gathered significant attention within the Natural Language Processing (NLP) academic community, especially in recent years due to the growing reliance on online reviews for purchases and the increased uti- lization of Artificial Intelligence. The prevailing methods for identifying fraudulent reviews often concentrate on text-based features employing diverse techniques. Re

Nominated exchange students can apply for so-called 'Special Area Study' (SAS) courses in a wide range of subjects across eight out of nine faculties at Lund University. These courses are a wonderful opportunity for you to learn more about subjects outside your major. The course offerings include courses mostly focusing on one discipline as well as interdisciplinary courses tackling contemporary s

https://www.lunduniversity.lu.se/admissions/exchange-and-study-abroad/exchange-studies/special-area-study-sas-courses - 2025-12-27

CIRcular Real Estate (CIRRE) är inriktad på cirkulär ekonomi inom fastighets- och byggbranschen. Vi är särskilt intresserade av olika sätt att optimera användningen av det befintliga byggnadsbeståndet, genom cirkulära lösningar som delning av ytor lokalanpassningar, ombyggnation och transformation. Nyligen har covid-19-pandemin skapat ett behov av att bättre förstå rollen av framväxande virtuellaThe CIRcular Real Estate (CIRRE) research group is focused on circular economy in the real estate and construction industry. We are particularly interested in ways to optimize the use of our existing building stock, through different circular solutions such as sharing and adaptive reuse. Recently, the COVID-19 pandemic has further brought about the need to better understand the role of emerging v

In the early 1980s, during the darkest years of Pinochet’s dictatorship, an apparently innocuous but radical decision was made: to implement an old-age pension system based on individual accounts mandatorily administered by private for-profit entities called ‘pension fund administrators’ (‘AFPs’, by its acronym in Castilian), in which the workers’ social security regarding old-age pensions was in

De hjälper studenter att dra ner på supandet – Vetenskap och Hälsa Vetenskap och hälsa Populärvetenskapligt om medicinsk forskning i Skåne Teman Podd Tidskrift Prenumerera Om webbplatsen Kontakt Sök Sök De hjälper studenter att dra ner på supandet 2009-12-22 ⚠️ Den här artikeln är mer än 5 år gammal. Nya forskningsrön kan ha tillkommit.     ”Sjungom studentens lyckliga dag” skrålar många nyblivna

https://www.vetenskaphalsa.se/de-hjalper-studenter-att-dra-ner-pa-supandet/ - 2025-12-28

Comparative-methodological perspectives on borderland inhabitation En seminarieserie av Borderland Working Group Dwelling, elsewhere är en serie digitala seminarier om gränser, gränsland och rörelser över Öresund och vidare ut i världen. Serien består av åtta tillfällen där vi undersöker rörelser och gränser, och hur de förhåller sig till varandra. Serien är arrangerad av William Kutz i samarbete

https://www.cors.lu.se/aktiviteter/tidigare-aktiviteter/dwelling-elsewhere - 2025-12-27

The overall aim was to investigate informal caregivers providing care for older persons with dementia (≥ 65 years of age) in eight European countries. Focus was on their experiences of formal care, access to support and factors that were associated with caregivers’ psychological well-being and burden. Caregivers’ experiences of formal care were investigated in a qualitative study with four focus gThe overall aim was to investigate informal caregivers providing care for older persons with dementia (≥ 65 years of age) in eight European countries. Focus was on their experiences of formal care, access to support and factors that were associated with caregivers’ psychological well-being and burden. Caregivers’ experiences of formal care were investigated in a qualitative study with four focus g

This case study investigates what role the government decisions and policies have for deforestation in the Brazilian Amazon. The decisions and policies are part of the immediate causes of deforestation, which exists in a theoretical framework that I have developed. This theoretical framework constitutes of three levels: underlying causes, immediate causes and sources, which lead to deforestation.