Essays about: "PE threshold"
Showing result 1 - 5 of 10 essays containing the words PE threshold.
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1. Comparing listeners’ ability to detect and lateralize simulated sound reflections
University essay from Stockholms universitet/Psykologiska institutionenAbstract : Echolocation is using lagging sounds as cues to localize the objects reflecting them. The precedence effect (PE) occurs when echoic signals are suppressed in favour of leading signals. In this study, the ability of nine listeners to overcome the PE when detecting and lateralizing echoic signals through headphones was measured and compared. READ MORE
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2. The Authorized OECD Approach for the attribution of profits to Permanent Establishments in a Post-BEPS World : An analysis of the Authorized OECD Approach for the attribution of profits to Permanent Establishments which arise from commissionaire arrangements under BEPS Action 7
University essay from Uppsala universitet/Juridiska institutionenAbstract : The BEPS Project has led to unprecedented changes in international taxation rules. In this respect, the recent changes made to the definition of permanent establishment (PE) under BEPS Action 7 target aggressive tax structures used by multinationals enterprises (MNEs). READ MORE
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3. Does the taxation of permanent establishment ensure source-based taxation on business profits? - An analysis of cross-border services
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Services belong to the business sector which contributes most to the world’s economy. Despite that there is no specific provision in the OECD Model Tax Convention which concerns the taxation of business services specifically. READ MORE
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4. Investigative study of Biopolymer contamination in conventional recycling systems
University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomiAbstract : The recycling industry which is efficiently functioning now has technical expertise, contented consumers, and resource availability and capital contributors. The potential inflow of new material into this existing system should be able to fulfill all the needs of the stakeholders involved in it. READ MORE
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5. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE
