In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of "granting treaty benefits in inappropriate circumstances". Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. However with their implementation in the tax

On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. To that

Recent years have witnessed a rapidly escalating interest on the subject basic income. However, most politicians of Sweden show little interest, some even offense, towards an idea suggesting an income connected to citizenship rather than work. This bachelor thesis aims to define the concept of basic income, and examine how the idea of welfare without demand has emerged as an alternative to dominat

The right to a living wage is the right to living a life of dignity with a condition deemed acceptable by the society which adherents to everyone who works. Analysing the international law system, where right to a living wage is deeply rooted, it has not explicitly regulated and become an obstacle for its full realisation, despite being an ultimate goal of international labour standard on wages. W

This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. The CJEU has ruled several times on different tax legislation of different M

Problem -­‐‑ Promotions are the main reason for a majority of stock out situations and increases the amount of waste for perishable items, and strong competition within grocery retail has led to a significant increase in frequency and depth of promotions since the late 20th century. Lantmännen Cerealia has identified problems with low customer service levels (CSL) during promotions and lack of lon

The aim of this study was to examine what the preventative operation Family mobilization, that involves both social service and school, contributes with for the families and the pedagogues that are involved. This regarding similarities and differences between the intentions and the realization of the operation, together with the cooperation between the home and the school focusing on participation

Denna magisteruppsats grundar sig på en översättning av första kapitlet ur Mitomanías argentinas – cómo hablamos de nosotros mismos av Alejandro Grimson.Uppsatsen inleds med en presentation och analys av källtexten med utgångspunkt i Hellspong och Ledins textanalysmodell från Vägar genom texten (1997). Sedan följer ett avsnitt om överväganden inför översättningen som baseras på Rune Ingos Konsten

In the face of climate change, a fast global switch from fossil fuels to renewable energy is imperative. In the Netherlands however, prospects for such a switch are bleak. With 6% renewables its progress is lagging, and vested interests hold back change. The transition is failing. This thesis provides an alternative, by identifying a new solution to the sluggish transition, a new agent that could

En ny trend inom användandet av Business Intelligence (BI) är inriktningen mot operationella arbetsuppgifter istället för långsiktiga strategiska användningsområden, vilket inte kräver någon specialistkunskap och möjliggör så kallad Self-Service BI. Forskning inom organisationsteori och BI har visat att det finns faktorer som kan påverka BI-användares inflytande och makt inom organisationer. Ur de

The present paper aims to analyze the impact of eleven macroeconomic factors and the one-month lagged stock return on the performance of ten sectors within the United States. The set of potential factors is based on previous research as well as published methodologies of credit rating agencies. It includes the one-month lagged stock return, earnings per capita, consumer price index, private consum

Bakgrund: Vårdskador är ett globalt problem inom hälso- och sjukvården. Rapportering av avvikande vårdskador är av stor betydelse för patientsäkerhetsarbetet att förbättra kvalitet och säkerhet i vården. Syfte: Syftet var att undersöka antalet avvikelser som rapporterats, samt fördelningen mellan avvikelser rapporterade från operations- och anestesisjuksköterskor vid ett regionsjukhus under de sen

This study examines the generalization process of trademarks from a consumer perspective. The phenomenon verbification, when trademarks are used as verbs, is particularly in focus. Since it is the consumers that determine whether trademarks are generic, this study examines consumers’ role more closely. Through a qualitative study of the trademark Vipps, qualitative interviews has been conducted to

Global environmental issues concern a growing number of people and businesses are expected to communicate efforts towards environmental sustainability. Due to the controversial nature of its business practices and contribution to environmental problems, the oil industry holds a poor reputation and is considered to have a special need to communicate their efforts towards more sustainable business p

Although successful intranet requires active employees that engage in dia-logues to exchange knowledge, the employee is neglected in the research within the field of internal communication on intranet. This study problema-tizes organizations’ high expectations on intranet and highlights the em-ployee perspective. The purpose of this study is to gain a deeper knowledge and understanding of sensemak

Miljöproblemen i Hanöbukten, hur går vi vidare? Att kunna bada och fiska i havet är något som de flesta av oss tar för givet, men är något vi inte kan göra längre. Dessa intressen är hotade på grund av de kombinerade effekterna av klimatförändringar och mänskliga aktiviteter, såsom övergödning, överfiske samt föroreningar, vilka har betydande negativa effekter på flera kustområden runtom i världHuman activities such as eutrophication, overfishing and pollution have significant effects on marine ecosystems. The marine environment of the Baltic Sea is historically one of the seas in the world that has been contaminated for the longest time. This study focuses on Hanö bay, which is a part of the Baltic Sea where the problems are presumed to be of major character. Poor water quality, poor fi

Title: Striving for Contextual Ambidexterity: A Case Study Researching How an Organisation Can Manage the Tensions Brought About by the Strive to Simultaneously Exploit and Explore Date of the seminar: 18.05.2016 Course: ENTN39 Master´s Corporate Entrepreneurship and Innovation Internship and degree project (Master´s thesis 15 ECTS) Author: Alexander Danson and Carl Axel Kierulf Supervisor: Jo

Cash holding strategy is an important financial decision for firms. It is highly related to firms’ operation and development because cash is an important guarantee to meet the business payment and investment opportunity. However, some scholars believe that due to agency problems, too much cash holdings are likely to produce negative impact on enterprise value. Compared to listed firms on Chinese A