The paper examines the triangluar situations which occur because of the bilateral nature of double tax treaties and tries to find out whether a bilateral tax treaty is able to solve a situation between more than two states. The thesis discusses proposed solutions and assesses their application considering the bilateral nature of the treaties.

The purpose of this paper was to understand post-war Sri Lanka. For about thirty years there was a raging armed conflict in Sri Lanka between the Sri Lankan Army (SLA) and the Liberation Tigers of Tamil Eelam (LTTE). The war ended in 2009 and left behind clusters of Internally Displaced Persons (IDPs)and child recruits; unforcibly or forcefully recruited by the LTTE. The Government of Sri Lanka (G

Land acquisitions have increased significantly over the last decade and claims have been made that these actions are both neo-colonial and wrong. Others claim that there are benefits to be gained for all parties, directly and indirectly involved. When land is being sold or leased from poor farmers to rich corporations what are the potentials and what are the limitations? Are livelihoods, displacem

Sweden has one of the most restrictive HIV transmission laws in the world. The Communicable Diseases Act contains the duty to inform, demanding that HIV positive people must inform their partners about their HIV status before sexual intercourse. Sex is also not permitted without a condom. Charges can be brought against HIV positive people not only in the case of actual HIV transmission, but also w

The paper deals with the question to what extent tax incentives especially designed to promote research and development are compatible with European Union Law. Therefore tax incentives are analysed with special regard to the Fundamental Freedoms and the State aid provision. It can be found that legislators have three basic possibilities given by European Union Law, which differ in the freedom of d

China’s cities are currently facing immense challenges due to the vast rural-urban migration that has been triggered by the country’s market-transition. The country’s rapid, top-down implemented, urban (re)developments have answered the call to a certain extent. However, the startling pace and scale of the projects has caused concerns internationally about the sustainability of its urban planning

Tanzania is an illustrating case of how gender inequalities hinder the social, economic and political development of the country. Women’s subordinated position is an alarming factor which takes intricate forms grounded in traditional African culture and patriarchy. The struggle of existing laws does hence not reach out to the majority of women, leaving them unaware of their rights. Further, a numb

The purpose of this paper is to deliver a clearer picture regarding the possible effects of the in-store TV screens on consumers’ impulse purchase decision and how factors such as the gender and generation can influence the consumers’ behavior towards this digital signage. Therefore this objective academic paper will contribute to bring discernment and relevant material for future studies through

The purpose of this essay is to investigate what implications a naturalized account of metaethics could have for our understanding of ethics and to advance a type of ethical naturalism that is non-reductionist. During the course of the study several different approaches to metaethics are investigated and critically evaluated, before a positive account of ethical naturalism is delivered. It is argu

It is frequently proposed that security and development are inextricably linked. Through history, development and security have constituted separate discourses, but during the 1990s matters of security and development was increasingly being discussed in concert, both in relation to discourse and policy, giving rise to what is commonly referred to as the security-development nexus. When the Millenn

The thesis attempts to assess the role of the OECD Commentaries in tax treaty interpretation process concluded between Non-OECD and OECD states. In order to reach the goal of the thesis the thesis discusses the legal status of the OECD Commentaries under public international law, in particular the interrelation of the Commentaries with the Articles of 31 and 32 of the Vienna Convention. The thesis

Summary The EU and the Member States are concerned about VAT fraud and they consider it necessary to reduce the gap the VAT fraud makes. The purpose of this thesis is to describe three methods that are used in the fight against VAT fraud. Those methods are the reverse charge mechanism, joint and several liability and the knowledge test. Those methods are described, defined how they are used and wh

Since the end of the Cold War, EU migration policy has been subjected to securitization, and migrants have been viewed as potential threats to European security and homogeneity. However, in recent years the migration-development nexus has experienced a renaissance. The benefits of migration have increasingly come to influence the policy agenda. In this setting, the Global Approach to Migration de

Vi lever i ett postmodernt samhälle där miljöproblem är ett stort fenomen som präglar vår kultur. I denna uppsats har vi studerat hur marknadsföring drar nytta av människors oro för miljön, genom grön marknadsföring. Vi har använt Ben & Jerry’s som fallstudie och gjort en semiotisk och retorisk analys av deras hemsida. En semiotisk analys synliggör tecken, symboler och associationer typiska fö

Natural hazards and disasters are serious contemporary threats as climate change is causing an increase in the frequency of extreme weather conditions worldwide. The Caribbean is geographically located in the North Atlantic Ocean at the junction of the Caribbean Plate and the North American Plate. The region is in a high-risk zone for natural disasters such as earthquakes and hurricanes. In the sp

This thesis is based on a qualitative study of paratexts, or paratextual elements, in Muḥammad Khalīfah al-Tūnisīys translation of the Antisemitic forgery Protocols of the (Learned) Elders of Zion (in translation: al-Khaṭar al-Yahūdīy: Brūtūkūlāt Ḥukamā’ Ṣahyūn ), from 1951. Gérard Genette, and his book Paratexts: Thresholds of Interpretation constitutes the theoretical framework of the study, whi

Ledsagare – en förlängd arm? Av: Emelie Johansson Abstract The aim of this essay was to see how the respondents reasoned about different themes like, isolation, integration and barriers to integration, given that they had all been diagnosed with a psychosis diagnosis. The essay has used qualitative interviews, by the author of this essay, with persons working as escort to persons with an impairme