Essays about: "Allocation of Business Profits"
Showing result 1 - 5 of 8 essays containing the words Allocation of Business Profits.
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1. 'The world has changed; these days, women are the ones who are keeping their families'. Gender norms, women's economic empowerment and male capture in the rural Tanzanian poultry value-chain
University essay from Uppsala universitet/Institutionen för geovetenskaperAbstract : The study presented in this thesis aimed to explore how gender norms in four rural districts in Kilimanjaro and Lindi Region of Tanzania might influence rural women chicken farmers' economic empowerment when an urban vendor introduces an improved breed of chicken. More specifically, the following aims were explored: the normative expectations for husbands and wives in the communities researched, and how these expectations may influence intra-household negotiation processes following a market-led intervention within the Tanzanian poultry value-chain; if and how intra-household resource allocation may be changed if profits were to increase within a women-led business. READ MORE
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2. A born Global Firm and Challenges when Establishing on Complex Markets
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem: World conditions are constantly changing and companies are forced to adapt in order to maintain competiveness. In order to achieve growth, firms commonly need to internationalize faster and in a greater extent. READ MORE
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3. A Comparative Approach to the Order of Priority of the Allocation of Taxing Rights over Business Profits in the OECD MC, the UN MC and the Andean Pact MC – The PE broadening. An Argentinean example.
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The current OECD´s PE threshold requires either a direct physical presence (fixed place of business) or an indirect presence through a legal representative (dependent agent). On the other hand, Model Conventions such as the UN MC, provide a wider PE threshold, including income generating activities which are not included under the OECD PE threshold. READ MORE
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4. Cross-border Loss Utilization Concerning the Tax Treatment of a Taxpayer’s Own Losses Attributable to a Permanent Establishment in Relation to the Territoriality Principle –From an International and EU law Perspective
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The European Commission has acknowledged the lack of cross-border utilization of losses. Companies operating internationally want to have a possibility to offset losses against taxable profits at the same time or as soon as possible after the losses incurred. READ MORE
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5. PE Threshold for Business Profits in E-Commerce Context-To what extent does the present Permanent Establishment threshold influence the taxation of Electronic Commerce cross-border transactions?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Issues related to attribution of profits already exist in the traditional economic framework and are of a different nature, however these issues seem to become more bothersome in transactions conducted in e-commerce context, with an electronic economy. The matter is similar to the traditional economic problems in regard to transfer pricing adjustments; however these issues are much more complex due to the e-commerce nature, especially when considering the fact that multinational enterprises may gather data from different jurisdictions, and for different purposes, which makes the tracing of the source of the data highly complex. READ MORE
