hig.sePublications
Change search
Link to record
Permanent link

Direct link
BETA
Hiort af Ornäs Leijon, Lena
Alternative names
Publications (2 of 2) Show all publications
Hiort af Ornäs Leijon, L. & Kristoffersson, E. (2014). The OECD International VAT/GST Guidelines on Place of Supply of B2B Services and Intangibles. World journal of VAT / GST law, 3(1), 32-49
Open this publication in new window or tab >>The OECD International VAT/GST Guidelines on Place of Supply of B2B Services and Intangibles
2014 (English)In: World journal of VAT / GST law, ISSN 2048-8432, E-ISSN 2048-8440, Vol. 3, no 1, p. 32-49Article in journal (Refereed) Published
Abstract [en]

This article deals with the new OECD international VAT/GST Guidelines on place of supply of B2B Services and Intangibles. The Guidelines were approved by the OECD Committee on Fiscal Affairs in January 2014. The aim of the article is to analyse the new Guidelines from an EU law perspective and also from the perspective of how the Guidelines may contribute to reducing the risks of double taxation and unintended non-taxation.

Keywords
OECD Guidelines, VAT, GST, Services, Intangibles, Tax
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
urn:nbn:se:hig:diva-21047 (URN)10.5235/20488432.3.1.32 (DOI)
Available from: 2014-05-20 Created: 2016-01-14 Last updated: 2018-03-13Bibliographically approved
Hovelius, L., Sandström, B. & Saebö, M. (2006). One hundred eighteen Bristow-Latarjet repairs for recurrent anterior dislocation of the shoulder prospectively followed for fifteen years: Study II - the evolution of dislocation arthropathy. Journal of shoulder and elbow surgery, 15(3), 279-289
Open this publication in new window or tab >>One hundred eighteen Bristow-Latarjet repairs for recurrent anterior dislocation of the shoulder prospectively followed for fifteen years: Study II - the evolution of dislocation arthropathy
2006 (English)In: Journal of shoulder and elbow surgery, ISSN 1058-2746, E-ISSN 1532-6500, Vol. 15, no 3, p. 279-289Article in journal (Refereed) Published
Abstract [en]

Dislocation arthropathy after surgical treatment of recurrent anterior dislocation of the shoulder has been a subject of discussion over the years. The objective of this prospective study was to evaluate the Bristow-Latarjet repair at 2 and 15 years after surgery with respect to arthropathy and to evaluate factors responsible for this development. At 2 and 15 years after a Bristow-Latarjet repair for recurrent anterior dislocation, we prospectively analyzed the radiographs of 115 of 118 shoulders. The majority of the patients also had radiography of the nonindex shoulder (111/118). Dislocation arthropathy was found on ordinary anteroposterior views in 46 of 115 shoulders (mild in 39, moderate in 5, and severe in 2). The anteroposterior view angulated 45 degrees from above gave the best visualization of the humeral osteophyte and, together with the axial view, doubled the incidence of moderate and severe arthropathy at follow-up (mild in 40, moderate in 11, and severe in 5). Of 38 shoulders with a postoperative position of the transferred coracoid process 2 to 4 mm medial to the glenoid rim and the screw and transplant parallel to the glenoid, 3 had moderate arthropathy (8%) compared with 8 shoulders with moderate arthropathy and 5 with severe arthropathy out of 77 shoulders with a nonoptimal position of the coracoid (17%) (P = not significant). The degree of restriction of outward rotation at 2 years did not influence the degree of arthropathy after 15 years. Global assessment of the operative result was not related to arthropathy at follow-up. When the first dislocation occurred before age 23 years, the incidence of arthropathy was significantly lower than when it occurred in age 23 years or older (P = .006). When all views were included, moderate or severe dislocation arthropathy was found in 14% of the shoulders, and a further 35% had mild arthropathy. When follow-up studies of operated series of shoulder dislocations with the Bristow-Latarjet method are done, it is important to have the same radiologic views to compare the incidence of dislocation arthropathy correctly.

Keywords
Adolescent, Adult, Arthroplasty adverse effects methods, Bone Screws, Female, Follow-Up Studies, Humans, Male, Middle Aged, Osteoarthritis etiology radiography, Prospective Studies, Shoulder Dislocation pathology radiography surgery
National Category
Occupational Health and Environmental Health
Identifiers
urn:nbn:se:hig:diva-2775 (URN)10.1016/j.jse.2005.09.014 (DOI)000237879100003 ()16679226 (PubMedID)2-s2.0-33646176657 (Scopus ID)
Available from: 2007-11-28 Created: 2007-11-28 Last updated: 2018-03-13Bibliographically approved

Search in DiVA

Show all publications