Search for dissertations about: "permanent establishment"

Showing result 1 - 5 of 11 swedish dissertations containing the words permanent establishment.

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

    Author : Linus Jacobsson; Mattias Dahlberg; Bertil Wiman; Mar­jaana Helminen; Uppsala universitet; []
    Keywords : 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;

    Abstract : 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. READ MORE

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

    Author : Tesfaye Bekele; Ingvar Backéus; Karin Bengtsson; Uppsala universitet; []
    Keywords : 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;

    Abstract : 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. READ MORE

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

    Author : Jonas Martin Svensson; Biologiska institutionen; []
    Keywords : 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;

    Abstract : 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. READ MORE

  6. 4. Creating Holy People and Places on the Periphery. A Study of the Emergence of Cults of Native Saints in the Ecclesiastical Provinces of Lund and Uppsala from the Eleventh to the Thirteenth Centuries : Att skapa heliga personer och platser i periferin: en studie om uppkomsten av inhemska helgonkulter i de lundensiska och uppsaliensiska kyrkoprovinserna, ca 1000–1300

    Author : Sara Ellis Nilsson; Göteborgs universitet; []
    Keywords : HUMANIORA; HUMANITIES; HUMANIORA; HUMANITIES; HUMANIORA; HUMANITIES; HUMANIORA; HUMANITIES; HUMANIORA; HUMANITIES; cults of saints; native saints; hagiography; liturgy; parchment fragments; conversion; Christianization; loca sanctorum; Middle Ages; Scandinavia; Micro-Christendom; unilocal; multilocal;

    Abstract : Holy people have been venerated in various forms by all religions and ideologies throughout history. Christianity is no exception with the development of the cults of saints beginning shortly after its formation. By the time Christianity reached Scandinavia, saints’ cults had been fully integrated into the Roman administrative structure. READ MORE

  7. 5. Social Networks and the School-to-Work Transition

    Author : Dagmar Müller; Oskar Nordström Skans; Anna Sjögren; Lena Hensvik; Albrecht Glitz; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; labor economics; social networks; social contacts; job search; job matching; young workers; school-to-work transition; youth labor market entry; Economics; Nationalekonomi;

    Abstract : Essay I: This paper studies the importance of market work during high school for graduates' school-to-work transition and career. Relying on Swedish linked employer-employee data, I show that such work provides students with an important job-search channel that some graduates are deprived of due to establishment closures that occur just prior to graduation and labor market entry. READ MORE