The purpose of this thesis is to clarify how, according to BEPS action 1 and action 7, can the amendments of the “specific activity exemptions” in article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital (the model convention) counter the issue of an artificial avoidance of a PE status. The main issues that are connected to the concept of a permanent establishment are artificia

OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. This thesis will focus on Action plan 13 in the li

Sub Saharan African (SSA) countries are facing severe economic challenges such as high trade costs, poor trade performance and low growth levels. As a result development assistance is needed to overcome these difficulties. SSA countries receive the highest share of Aid for Trade (AfT) and therefore it is important to assess the effects of AfT. This study investigates the trade effect of AfT on tra

Under år 820-824 AD drabbades stora delar av Europa av en intensiv kallperiod som orsakade kraftig matbrist och svält. Den historiska bevisningen för händelsen är förhållandevis tydlig men fram tills nu har denna kallperiod aldrig tidigare i detalj korrelerats till eller styrkts av klimatdata. Genom sammanställning och tolk-ning av befintlig litteratur och användning av befintlig högupplöst paleok

London is a large city, yet it’s almost entirely dependent on food from outside the city. The city imports 80 percent of its food, and much of it from abroad. Food is being transported longer and longer distances and these food miles (from producer to consumer) comes with great concerns about local and global sustainability. Heavy road freight daily congests and pollute the inner city of London as

This thesis examines how the right of free movement and the borders are perceived and practiced by Europeans, and how they affect the everyday lives of Europeans in the context of the current refugee crisis and Paris attacks. It claims that EU, EEA, CH and the Schengen area constitute a cultural construction within Europe based on inclusion and exclusion, belonging and citizenship. The freedom of

Skyddet för non-refoulementprincipen uttrycks bland annat i Flyktingkonventionen, Tortyrkonvention och EKMR. Principen stadgar ett skydd för flyktingar att inte bli återsända till ett land där deras mänskliga rättigheter riskerar kränkas. Inbördeskriget i Syrien har genererat att mer människor än någonsin befinner sig på flykt runt om i världen. En överhängande majoritet har flytt till grannländerThe protection of non-refoulement principle is expressed in the Refugee Convention, the Torture Convention and the ECHR. The Principle statutes protection of refugees to not be returned to a country where their human rights are at risk of being impaired. The civil war in Syria has generated that more people than ever are fleeing around the world for protection. A majority have fled to neighbouring

Due to the on-going discussion regarding the OECD/G20 BEPS project and its particular actions it is an important task for the EU legislator to establish a reasonable and functional legal framework in order to ensure a certain degree of uniformity of Anti-BEPS measures within the European Union. In doing so, the protagonists must respect the boundaries set to domestic law as well as to measures of

After the First World War, several countries from the Balkans merged into the Kingdom of Yugoslavia – a newly established state, which from its early existence advocated free trade. With no formal trade barriers, some improvements in transportation and similar languages spoken within the Kingdom, one could expect considerable economic market interconnectivity to emerge within the Kingdom. Integrat

Kollaborativ konsumtion i Malmö – är vi på väg att ställa om till hållbar konsumtion? Slit och släng mentaliteten i dagens samhälle är inte hållbar! Konsumtionssamhället bygger på att varor produceras, köps och konsumeras för att till sist slängas som sopor. Denna linjära konsumtion resulterar i att resurser utarmas och genererar mängder med avfall. Detta är inte hållbart och vi måste göra någotSince the early days of industrialisation the economy has been characterised by a linear model of resource consumption. The linear consumption follows a take- make-dispose pattern that put pressure on our natural ecosystems to meet the world’s resource demand, which results in rising prices of natural resources. It is necessary with a transition to a sustainable resource use. Collaborative consump

Syftet med denna studie var att undersöka i vilken utsträckning (fiktiva) rekryterare på grund av en arbetssökandes fysiska attraktivitet – här ansiktsattraktivitet – justerar sin bedömning och värdering av den arbetssökandes meriter så att specifika meriter hos en attraktiv arbetssökande uppvärderas för att motivera och rättfärdiga att just den personen väljs för anställning. I studien undersökteThe purpose of this study was to examine to what extent (fictitious) recruiters on the basis of a job applicant’s physical attractiveness—that is facial attractiveness—would adjust his/her assessment and evaluation of the job applicant’s merits so that specific merits of an attractive job applicant are upgraded in order to motivate and justify that that specific person is chosen for employment. In

Diffuse reflectance Spectroscopy is a non-invasive and real-time technique used both in research and clinical studies for purposes such as identifying tumors and monitoring their response to therapy. Here, a compact, cost-effective and portable experimental setup is used in order to acquire the diffuse reflectance spectra from tissue-like liquid phantoms. Two fiber optic probes with different sour

Finanspolitik samt dess mikro- och makroekonomiska påverkan har varit en omdiskuterat dispyt i modern nationalekonomisk historia. Länge ansågs det möjligt att stabilisera konjunkturen genom ekonomiska stimuleringsåtgärder. Detta tänk kom dock att bli ifrågasatt genom utvecklandet av hypotesen ricardiansk ekvivalens, som hävdar att finanspolitik som syftar till att höja aggregerad efterfråga är hel

Studiens syfte var att undersöka och belysa upplevelser av omedveten kommunikation i psykodynamisk psykoterapi. Semistrukturerade intervjuer genomfördes med sex personer som arbetar professionellt inom fältet psykodynamisk psykoterapi och psykoanalys. Materialet analyserades med tematisk analys och tio teman identifierades. Studiens huvudsakliga slutsatser är att omedveten kommunikation upplevs geThe aim of this study was to explore and illustrate aspects of the unconscious communication within the therapeutic interaction in psychodynamic psychotherapy. Semi-structured interviews were conducted with six individuals who work professionally in the field of psychodynamic psychotherapy and psychoanalysis. The material was analyzed by thematic analysis and ten themes were identified. The study&

This research aims to create a better understanding of a little-known phenomenon by exploring the ways consultants create and perceive personal digital brands on an internal collaboration platform, together with the different dimensions of expectations they experience. Following the interpretive paradigm, our primary method contained ten semi-structured interviews with consultants working at a glo

The purpose of this candidate thesis has been to study the motivation of the Palestinian refugees in Lebanon who had chosen to continue their studies at the university despite the difficult living conditions: factors that influenced their choice and how their choice of study affected their lives. The study has been a qualitative research aimed at finding out peoples’ experiences and feelings rathe

Delivering essential services to burgeoning peri-urban cities in the Sub-Sahara will only become an increasing challenge, as the population in this region is expected to double by 2050. Finding effective governance arrangements, institutional settings and building participatory arenas that give a greater voice to citizens and foster greater responsiveness from democratic authorities is a delicate

In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. Along to the provisions of the VAT Directive there is also some case law from the CJEU that clarifies the application of the schemes. Ger

Faktorerna och processerna som styr vinternederbörden i Kalifornien och torkan 2011-2016 har undersökts i en litteraturstudie. Resultaten visar främst att mellanbreddslågtryck i form av cykloner är de system som genererar vinternederbörd i Kalifornien. Hög- och lågtryckens läge i nordöstra Stilla Havet bestämmer jetströmmens gång som transporterar cyklonerna mot öster, in över den Nordamerikanska The factors and processes controlling winter precipitation in California and the 2011-2016 California drought have been examined in a literature study. The study showed that mid-latitude cyclones are the systems that generate winter precipitation in California. The location of high- and low-pressure systems in the northeast Pacific Ocean have a huge impact on the winter precipitation as they large