• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 885
  • 406
  • 179
  • 124
  • 112
  • 87
  • 77
  • 70
  • 42
  • 40
  • 24
  • 18
  • 16
  • 15
  • 11
  • Tagged with
  • 2356
  • 608
  • 230
  • 159
  • 158
  • 153
  • 136
  • 131
  • 128
  • 123
  • 123
  • 122
  • 122
  • 118
  • 118
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
511

Pojem vlády zákona v Čínské lidové republice / Concept of the Rule of Law in the People's Republic of China

Sakmárová, Dominika January 2016 (has links)
The objective of this Master's thesis is to analyse the term of "rule of law" and its Chinese variations (fazhi 法治 , fazhi 法制 , yifazhiguo 依法治国 ) since establishment of the People's Republic of China until present, with the emphasis on contemporary understanding of the concept, affected by political environment. The concept of the rule of law is presented throughout analysis of collected works of influential political leaders, namely Mao Zedong, Deng Xiaoping, Jiang Zemin and Xi Jinping, reflected in official documents crucial to the legal system, such as the Constitution. Each historical period represents a different stance on the conception of rule of law and position of legal system, which results in analysis of current situation with a prospective future attitude to this issue. Keywords: rule of law, constitutional rule, Communist Party of China, China
512

A pedagogia da variação linguística na escola

Thomaz, Joseli Rezende 24 April 2014 (has links)
Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-01-20T13:43:39Z No. of bitstreams: 1 joselirezendethomaz.pdf: 1303290 bytes, checksum: f5a2d02024951282b57f9eb70c093728 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-01-25T18:36:39Z (GMT) No. of bitstreams: 1 joselirezendethomaz.pdf: 1303290 bytes, checksum: f5a2d02024951282b57f9eb70c093728 (MD5) / Made available in DSpace on 2016-01-25T18:36:39Z (GMT). No. of bitstreams: 1 joselirezendethomaz.pdf: 1303290 bytes, checksum: f5a2d02024951282b57f9eb70c093728 (MD5) Previous issue date: 2014-04-24 / Compreender o conceito de norma, bem como a distinção entre norma padrão, norma gramatical e norma culta pode nos ajudar a desfazer alguns equívocos cometidos há muito no ensino de Língua Portuguesa sobre o “certo” e “errado” em língua e viabilizar o trabalho com a pedagogia da variação linguística na escola. O presente trabalho faz, então, um breve histórico da construção do conceito de gramática, mostrando como e por que se construiu, ao longo da cultura ocidental, a ideologia do padrão ligado ao "melhor" em linguagem. No entanto, ao partirmos da concepção sociolinguista de que a língua é heterogênea, múltipla e variável, um trabalho coletivo empreendido por todos os seus falantes nos diversos processos de interação, entendemos que o fenômeno da variação é um processo intrínseco à língua. Foi o linguista Eugênio Coseriu, no início da década de 1950, que conceituou norma como um conjunto de fenômenos linguísticos que são comuns, corriqueiros numa dada comunidade. Assim sendo é possível concluir que não há uma única norma. Como destaca Faraco (2008), toda língua tem uma organização estrutural. No entanto a escola, muitas vezes, continua a ensinar uma língua artificial, condenando a maioria dos usos correntes, sem levar em conta os fatos da língua usual. Em vista disso, faz-se necessária uma reeducação sociolinguística que passe não só pelos alunos, mas primeiramente, e principalmente, pelo próprio professor, uma vez que este não pode compartilhar dos mesmos conceitos preconceituosos e arcaicos que circulam no senso comum. A partir da concepção dialógica da linguagem (BAKTIN, 2006) e do modelo de descrição e interpretação do fenômeno linguístico no contexto social de comunidades urbanas de grande impacto na Linguística contemporânea (LABOV, 1974), desenvolvi uma pesquisa-ação com alunos do 7° ano de uma escola da rede particular de ensino da cidade brasileira de Juiz de Fora (MG), usuários de uma das variedades urbanas prestigiadas da língua portuguesa. A análise contrastiva de estruturas dos diferentes dialetos presentes no contínuo rural-urbano, bem como nos contínuos de monitoração estilística e de oralidade letramento (BORTONI-RICARDO, 2004) permitiu fazê-los entender esse complexo fenômeno, natural em todas as línguas. Impor uma norma padrão fossilizada, através da decoreba da gramática normativa, é uma forma de anular a cultura do aluno, além de desvalorizar sua fala, tratando-o como incapaz. Na verdade, o que é necessário é que a escola desenvolva uma pedagogia da variação linguística sensível às diferenças sociolinguísticas e culturais dos alunos, mas isso requer compreensão e mudança radical na postura de professores, alunos e da sociedade em geral. / Understand the concept of standard, as well as the distinction between standard rule, grammar rule and educational standard can help us undo some misconceptions committed long in teaching Portuguese about "right " and "wrong " in language and facilitate the work with the pedagogy of language variation in school . The present study is , then, a brief history of the construction of the concept of grammar, showing how and why , along the western culture, we constructed the ideology of the standard connected to the " best " in language. However , when we start from the sociolinguistic conception that language is heterogeneous , multiple and variable , a collective work undertaken by all the speakers in the various processes of interaction , we believe that the phenomenon of variation is intrinsic to the language process. It was the linguist Eugenio Coseriu in the early 1950s , which considered as a standard set of linguistic phenomena which are common , unexceptional in a determined community .Thus, we conclude that there is no single standard. As highlighted Faraco (2008 ) , all language has a structural organization. However the school often continues to teach an artificial language , condemning most current uses , without considering the facts of ordinary language . Therefore, it is necessary a sociolinguistic reeducation passing not only by students , but first and mainly, by the teacher himself, since he/she cannot share the same prejudiced and archaic concepts that circulate in common sense . From the dialogical conception of language ( BAKTIN , 2006) and the model of the description and interpretation of the linguistic phenomenon in the social context of urban communities of great impact in contemporary linguistics ( Labov , 1974) model , I developed an action research with students from 7th grade of a private school in the Brazilian city of Juiz de Fora ( MG ) , users of the prestigious urban varieties of Portuguese. A contrastive analysis of structures of different dialects present in the rural-urban continuous as well as the continuous of the stylistic monitoring literacy orality (Bortoni-RICARDO, 2004) has made it possible to understand this complex phenomenon, natural in all languages. Imposing a standard norm fossilized through memorization of grammar rules, is a way to undo the culture of the students, in addition to devalue his speech, treating him/her as incapable. In fact, what is necessary is that the school develop a pedagogy of languistic variation sensible to sociolinguistic and cultural differences of students, but it requires understanding and radical change in the attitude of teachers, students and society in general.
513

The Effects of Instructions on Schedule Sensitivity

Butcher, Grayson M 05 1900 (has links)
There are many situations in which human performances appear insensitive to changing contingencies of reinforcement when compared to nonhuman operant performances. Explanations of these discrepancies have appealed to rule-governance and have provided some evidence that instructions produce these differences by restricting response alternatives as well as functioning as discriminative stimuli for other contingencies. In order to further evaluate these potential functions, a canonical study on rule-governance was systematically replicated. Five undergraduate participants were tasked with earning blocks by pressing a button during LED-signaled, fixed-ratio 7 and differential-reinforcement-of-low-rate 5-s schedules of reinforcement. Phase 1 of the experiment switched between these two schedules, with the schedule alternating every 1 minute. Phase 2 added instructions to "Go Fast" and "Go Slow" to the LEDs and programmed the lit LED to switch 30 seconds into each 1-minute session. Phase 3 removed the instructions from the LEDs and returned to the procedures of phase 1, with only one LED lit during each 1-minute session. Results showed that instructions influence the response rates as well as stimulus control over those rates. Results also showed that all participants ignored instructions conflicting with the reinforceable rate by the end of Phase 2. These findings indicate that instances of insensitivity may result from instructions restricting response alternatives and their stimulus control, as opposed to instructions signaling a second contingency. These findings are discussed in terms of the nature of instructional stimulus control, its relation to the operant unit of analysis, and alternative interpretations of other instances of insensitivity.
514

Die Wahrnehmung und Herausbildung von Ethnizität in Deutsch-Ostafrika

Büttner, Manuela 20 March 2019 (has links)
This volume discusses the phenomenon of ethnicity in East Africa under German colonial rule, using five case studies: the Swahili, Nyamwezi, Maasai, Shambaa and Bondei. Besides offering a brief overview of the debate concerning ethnicity in Africa and of the history of German colonial rule in East Africa the study examines the role played by missions in the development of ethnic consciousness. It also compares German and British colonial rule in this field. / Dieser Band setzt sich mit dem Phänomen der Ethnizität in Ostafrika unter deutscher Kolonialherrschaft auseinander, wobei fünf Fallstudien genutzt werden: die Swahili, Nyamwezi, Maasai, Shambaa und Bondei. Neben einem kurzen Überblick über die Debate bezüglich der Ethnizität in Afrika und der Geschichte der deutschen Kolonialherrschaft in Ostafrika, untersucht die Studie die Rolle der Missionen für die Entwicklung eines ethnischen Bewusstseins. Zu diesem Thema wird die deutsche Kolonialherrschaft auch mit der britischen verglichen.
515

Investigating the Domain of Geometric Inductive Reasoning Problems: A Structural Equation Modeling Analysis

Wang, Kairong 26 April 2008 (has links) (PDF)
Matrix inductive reasoning has been a popular research topic due to its claimed relationship with the general factor of intelligence. In this research, four subabilities were identified: working memory, rule induction, rule application, and figure detection. This quantitative study examined the relationship between these four subabilites and students' general ability to solve Matrix Reasoning problems. Using tests developed for this research to measure the identified subabilities, the data were collected from 334 Chinese students aged from 12 to 15. Structural equation modeling method was used to analyze the collected data and to evaluate the hypothesized models. Results from the analysis showed that a valid model existed to represent the construct of matrix inductive reasoning. Except for figural detection ability, the other three subabilities had significant direct effects on matrix inductive reasoning ability. Readers should interpret from this result with caution due to the unsatisfactory reliability of the Figure Detection scores. To improve the validity of the interpretation, a new model without the latent variable of figure detection was reexamined. In this analysis, significant relationships still existed from the three subablities to matrix inductive reasoning ability. The strongest relationship existed from working memory ability to matrix reasoning ability, with a standardized coefficient of .52. Effects from rule induction and rule application ability to matrix reasoning dropped to .36 and .34 respectively. These results suggested the important role of working memory on solving inductive reasoning problems. In addition, a significant and substantial indirect path was found that lead from working memory to rule induction to rule application to matrix reasoning. The indirect path indicated that a process existed when students solved Matrix Reasoning tasks.
516

Using Rule-based Structure to Evaluate Rule-based System Testing Completeness: A Case Study of Loci and Quick Test

Medders, Stephen Charles 03 May 2008 (has links)
Rule-based systems are tested by developing a set of inputs which will produce already known outputs. The problem with this form of testing is that the system code is not considered when generating test cases. This makes software testing completeness difficult to measure. This is important because all the computational models are constructed within the code. Therefore, to show the models of the system are tested, it must be shown that the code is tested. Chem uses the Loci rule-based application framework to build computational fluid dynamics models. These models are tested using the Quick Test suite. The data flow structure built by Loci, along with Quick Test, provided a case study for the research. The test suite was compared against three levels of coverage. The measures indicated that the lowest level of coverage was not achieved. This shows us that structural coverage measures can be utilized to measure rule-based system testing completeness.
517

Service Without a Smile?! Exploring the Roles of Customer Injustice, Anger, and Individual Differences in Emotional Deviance

Barger, Patricia B. 01 July 2009 (has links)
No description available.
518

Pet! That! Thing! : En experimentell titt på lugn inom spel.

Brändén, Alexander, Wallard, Hanna January 2022 (has links)
Vi har arbetat med lugn inom spel. Vår prototyp är en gameslice där du är en person som villklappa saker och du har en gummiarm som kan resa hur långt du som spelare vill, den kanäven böja sig överallt på skärmen. Målet med spelet är att klappa saker med din gummiarmoch du behöver inte bry dig om saker runt dig då du bara har ett mål vilket är att klappa saker. Syftet med vårt spel är att skapa ett spel som undviker stress genom att inte använda sig avklassiska element som kan uppfattas stressande. Anledningen till att vi valt att undersöka lugninom spel är för att vi vill bredda förståelsen hur vi kan se på spel och hur spel kan användas. Vi har i den här undersökningen fokuserat på det visuella delarna av spelet, då det är en av deviktigaste delarna för att designa med lugn i åtanken. Vi har även jobbat för att se till attspelet ger dig som spelare frihet att spela spelet hur du vill. Ett annat mål med undersökningen har varit att låta spelaren hitta lugn genom att användadetta spel som en distraktion från omvärlden. Spelet visade sig lyckas i den aspekten att personer som spelade hade roligt när de speladespelet. Enligt de personer som testade vårt spel och gav oss verbal feedback som visade sigvara för att spelet gav spelare sådan frihet. / We have worked with calm within games. Our prototype is a gameslice where you play as aperson who wants to pet different things and you have a gummy arm that can get how long asyou want and it can bend everywhere on screen.  The goal of the game is to pet things withyour gummy arm and not really care about anything around you when you only have the goalof petting something. The purpose of the game is to create a game that avoids stress through using classicmechanics that are usually regarded as stressful. The reason we chose to research calm withingames is that we want to widen the view on games and how they can be used. We havefocused on the visual parts of the game making process since that is one of the moreimportant parts of designing with calm in mind. We have also worked to make sure that youcan play the game in whatever way you want. Another goal with this research has been to let the player find calm through the distractionthat our game provides from the rest of the world. The game seems to have been successful in the way that players had fun while playing, andaccording to verbal feedback the main reason was the freedom the game provided the players.
519

Den nya anti-missbruksbestämmelsen i moder- och dotterbolagsdirektivet : Konkret eller kontraproduktiv? / The new anti-abuse rule in the parent subsidiary-directive : Concrete or counterproductive?

Lindefelt, Louise January 2016 (has links)
For some time now, the EU has worked on managing the tax issues that have spawned from companies establishing subsidiaries in various Member States. These tax issues have concerned that of double taxation leading to the conception of the Parent-Subsidiary Directive (2011/96/EU, the PSD). One of the main purposes of the PSD is to prevent double taxation. The PSD aimed to create a mutual taxation system for parent companies, with subsidiaries in other Member States, as it was deemed essential. However, it was a mutual taxation system with regards to dividends paid from subsidiaries to parent companies, which meant there were still discrepancies to be found – and, as it turned out, exploited by companies seeking to gain an illegitimate tax advantage. Consequently, the EU announced the ‘de minimis’ anti-abuse rule in the PSD, whereby adoption was mandatory, for all Member States, so long as a Member State’s current tax legislation does not meet the requirements set forth by the anti-abuse rule. One of the main purposes of the anti-abuse rule was to ensure an improved legal clarity and security as well as preventing the abuse of the provisions as established in the PSD. The idea behind the anti-abuse rule is, thereby, perceived as well meaning although remarks have been made, by various authorities, regarding the prevalent flaws the anti-abuse rule is plagued by. There have been remarks against the anti-abuse rule’s conception to begin with, as it goes against the general principles of subsidiarity and proportionality. Furthermore, there have been remarks regarding the vagueness of the prerequisites and wording in the anti-abuse rule, contrary to the main purposes of the anti-abuse rule as established by the EU.   In this study, the author will examine whether or not the criticism is justified, primarily by focusing on the possibilities of concretising the wording in the anti-abuse rule. This will be achieved by examining six Member States to determine how their respective adoption has fared. Also, the anti-abuse rule’s contribution to legal clarity and security will be determined, to discern whether or not the anti-abuse rule functions in accordance with its main purpose.   The author has found that the anti-abuse rule is indeed in accordance with the general principles of subsidiarity and proportionality given the proven inability of the individual Member States to devise a common solution to the aforementioned tax issues, as well as the fact that the extent of the measure is appropriate, considering the issue at hand. Furthermore, six Member States have been examined, to determine how their respective adoption of the anti-abuse rule have fared. Three Member States have chosen to adopt the anti-abuse rule whereas the remaining three have chosen to refrain on the grounds that it has been deemed superfluous, seeing as their current legislation already meets the minimum requirements as established in the provisions of the anti-abuse rule. The Member States that have chosen to implement the anti-abuse rule have done so by adopting the vague wording verbatim, giving credence to the notion that they refrained from interpreting and/or rephrasing the wording as it is perceived as not only vague but also occasionally abstract, thus difficult to concretise. Not only does this mean that the anti-abuse rule should be regarded as that of inferior standard, as far as legal clarity and security go, but also that it lacks transparency and should thereby be regarded as nigh counterproductive. / EU har sedan länge arbetat med att hantera de beskattningsfrågor som uppkommer i takt med att bolag etablerar dotterbolag i en annan medlemsstat. Dessa frågor berör exempelvis dubbelbeskattning varpå EU upprättade Moder- och Dotterbolagsdirektivet (2011/96/EU, nedan benämnt PSD) som avsåg hjälpa bolag undslippa denna problematik. Direktivet tog sikte på att skapa gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater – då det ansågs viktigt med enhetliga beskattningsregler inom EU. Det ska observeras att denna enhetlighet enbart sträcker sig till vinstutdelning som lämnas från dotterbolag till moderbolag i en annan medlemsstat, vilket innebar att olikheter fortfarande förelåg i övriga beskattningsfrågor. Detta ledde sedermera till att multinationella bolag kunde utnyttja medlemsstaternas olikheter genom att företa arrangemang som resulterade i en otillbörlig skattefördel.   Företagandet av sådana arrangemang ledde till att EU valde att upprätta en de minimis-bestämmelse i PSD som var obligatorisk för samtliga medlemsstater att implementera, givet att deras nationella lagstiftningar inte redan uppfyllde bestämmelsens minimikrav. Denna bestämmelse kom sedermera att benämnas anti-missbruksbestämmelsen och ämnade tillföra en högre grad klarhet och säkerhet för att tydligare belysa de arrangemang som anses godtagbara och som inte ämnade missbruka PSD:s bestämmelser, där syftet bakom missbruket av PSD var att anskaffa skattefördelar. Tanken bakom anti-missbruksbestämmelsen är således godartad men likväl är bestämmelsen inte utan brister, samtidigt som den ifrågasätts från olika instanser. Det har påpekats att bestämmelsen inte bör ha upprättats, till att börja med, då den strider mot subsidiaritets- och proportionalitetsprincipen, som är fördragsstadgade. Vidare har det påpekats att rekvisiten i anti-missbruksbestämmelsen är otydliga och tillför således inte den klarhet och säkerhet enligt EU:s syfte.   Syftet med denna uppsats är att undersöka huruvida den nya anti-missbruksbestämmelsens ordalydelse kan konkretiseras, vilket görs efter att ha klarlagt hur sex utvalda medlemsstater gått till väga med implementeringen av nämnd bestämmelse. Slutligen utreds huruvida anti-missbruksbestämmelsens bidrag till klarhet och säkerhet görs i enlighet med dess syfte. Författaren har i denna uppsats kommit fram till att anti-missbruksbestämmelsen är förenlig med såväl subsidiaritetsprincipen som proportionalitetsprincipen, då medlemsstaterna, till dags dato, inte förmått hitta en lösning utan EU:s involverande samtidigt som EU:s ingripande står i proportion till målet med åtgärden. Det har funnits att medlemsstaterna som implementerat anti-missbruksbestämmelsen har avstått från att tolka och anpassa anti-missbruksbestämmelsen varför bestämmelsens vaga ordalydelse återfinns i respektive lands lagbestämmelser. Anledningen bakom varför de avstått från att tolka bestämmelsen anser författaren bero på att bestämmelsen är vag, stundtals abstrakt, med anledning av de rekvisit som begagnas. Detta medför att bestämmelsen blir svår att konkretisera, varför det kan anses att en av EU:s målsättningar – att bidra till ökad klarhet och säkerhet – inte kan anses uppfyllt. Vidare har anti-missbruksbestämmelsen lett till en minskad förutsebarhet och rättssäkerhet, varför bestämmelsen inte bara bör anses undermålig utan även nära inpå kontraproduktiv.
520

Missbruk av skatteavtal : Kan de föreslagna reglerna i BEPS åtgärdspunkt 6 motverka förfaranden som missbrukar skatteavtal. Om inte, kan Sverige motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt? / Treaty abuse : Can the proposed rules in BEPS Action 6 counteract ac-tions that may lead to treaty abuse. If not, is it possible for Sweden to apply the Swedish general anti-avoidance rule, that is applicable against tax evasion?

Persson, Anna, Tedenhag, Jessica January 2015 (has links)
BEPS-projektet startades år 2012 för att förhindra att skattesubjekt använder kryphål i skatteavtalen och staternas nationella lagstiftningar för att erhålla skatteförmåner. År 2013 utgav OECD en handlingsplan som identifierar 15 åtgärder som ämnas vidtas. Åtgärdspunkt 6 reglerar problematiken kring hur skatteavtal missbrukas genom att skattesubjekt ”shoppar” efter jurisdiktionen med det skatteavtal som leder till den förmånligaste beskattningen. Åtgärdspunkt 6 föreslår att en specifik LOB-regel eller en generalklausul, PPT-regeln, införs i OECDs modellavtal för att motverka det aktuella förfarandet. LOB-regeln reglerar i vilka specifika situationer en skatteförmån är tillämplig och kan beviljas medan PPT-regeln är av allmän karaktär och innehåller allmänt hållna formuleringar för att täcka in förhållanden som är svåra att förutse på förhand. Uppsatsens syfte är att utreda huruvida de föreslagna reglerna kan uppfylla ändamålet med åtgärdspunkten, att motverka missbruk av skatteavtal. Om detta inte är möjligt undersöks om Sverige kan motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt som återfinns i skatteflyktslagen. Författarna bedömmer att LOB-regeln är allt för komplex i sin nuvarande lydelse vilket försvårar en tillämpning av regeln. Eftersom PPT-regeln är vag ger den utrymme för godtyckliga bedömningar, vilket inte ger ett förutsebart utfall när det inte finns klar vägledning. Författarna är med hänsyn till detta av uppfattningen att reglerna i dess nuvarande lydelse och form inte kan leva upp till syftet med åtgärdspunkt 6.  Enligt Peru-målet är skatteflyktslagen rent principiellt tillämplig på förfaranden som omfattas av skatteavtal. Generalklausulen ska då prövas mot förfarandet. Det fjärde rekvisitet, i strid med lagstiftnings syfte, är dock svårtillämpat och domstolens bedömningar varierar. Författarnas anser dock att genom att införa i skatteavtalen att dess syfte inte är att tillåta missbruk av avtalet kan generalklauslen motverka det aktuella förfarandet och skydda mot erodering av den svenska skattebasen vad gäller missbruk av skatteavtal. / In 2012 the BEPS project started with the purpose of preventing tax subjects from using loopholes in the tax treaties and national tax laws in order to receive tax benefits. In 2013, the OECD published an action plan that identifies 15 actions that is meant to be taken regarding this issue. Action 6 regulates treaty abuse through treaty shopping, which means that a tax subject is searching for the tax jurisdiction with the tax treaty that leads to the most beneficial taxation. To prevent this, Action 6 suggests that a specific LOB-rule and a general anti-avoidance rule, PPT-rule, should be included in the OECD model convention. The LOB-rule regulates in which specific situations a treaty benefit can be granted. The PPT-rule is more general and contains general wordings to cover situations that is difficult to foresee. The purpose of this thesis is to examine whether the proposed rules can fulfill the purpose of Action 6, to prevent treaty abuse. If not possible, it will be determined if Sweden can prevent treaty abuse by applying the general anti-avoidance rule against tax evasion stated in the Swedish skatteflyktslagen. The authors of the thesis are of the opinion that the LOB-rule is too complex in its current wording which makes it difficult to apply. Since the PPT-rule is vague, there is a wide scope for arbitrary assessments leads to an unpredictable outcome when the guidance is unclear. Therefore, the authors find that the rules in its current wordings cannot satisfy the purpose of Action 6.  According to the Peru-judgement the skatteflyktslagen can be applicable to situations that are covered by a tax treaty. The transaction should be tested against the general antiavoidance. The fourth prerequisite, in contravention of the purpose of the legislation, is difficult of apply and the judgements of the court varies. The authors believe that if the treaty preamble includes a statement which clarifies that the intention of the treaty is not to allow treaty abuse, the Swedish general anti-avoidance rule can prevent treaty abuse and thereby protect the Swedish tax base against BEPS regarding treaty abuse.

Page generated in 0.0322 seconds