Essays about: "Permanent establishment"

Showing result 1 - 5 of 30 essays containing the words Permanent establishment.

  1. 1. The Definition of a Permanent Establishment in the BEPS Era : An analysis of the introduction of commissionaire structures in Article 5(5) of the OECD Model Treaty

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Camilla Berkesten Hägglund; [2017]
    Keywords : International tax law; Internationell skatterätt;

    Abstract : .... READ MORE

  2. 2. Hjälpsådd av vall : renovera befintlig vall eller anlägga ny?

    University essay from SLU/Department of Biosystems and Technology (from 130101)

    Author : Nils Johansson; [2016]
    Keywords : vall; hjälpsådd; klöver; pasture renovation; reseeding; vallfrö; etableringsmetoder; vall-ålder;

    Abstract : Arbetet är en litteraturstudie där jag har undersökt hur vallen påverkas av hjälpsådd och vilka faktorer som är mest avgörande i ett system med långliggande vallar. Arbetet innefattar inte några egna försök däremot har jag granskat andras försök både i Sverige och internationellt. READ MORE

  3. 3. How can the proposed changes to the OECD tax model convention in action 1 and action 7 counter the issue of an artificial avoidance of a PE status?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Maria Wettersten; [2016]
    Keywords : Permanent establishment; BEPS action 1; BEPS action 7; artificial avoidance; Law and Political Science;

    Abstract : The purpose of this thesis is to clarify how, according to BEPS action 1 and action 7, can the amendments of the “specific activity exemptions” in article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital (the model convention) counter the issue of an artificial avoidance of a PE status. The main issues that are connected to the concept of a permanent establishment are artificial avoidance of the status of a permanent establishment, the use of transfer pricing rules in order to artificially allocate the profits of a permanent establishment to low tax states and finally that some enterprises that operate within the digital economy can avoid the status of a permanent establishment due to the lack of physical presence. READ MORE

  4. 4. Efficient IPv6 Neighbor Discovery in Wireless Environment

    University essay from Lunds universitet/Institutionen för elektro- och informationsteknik

    Author : Dragos Neagoe; Antonios Pateas; [2016]
    Keywords : IPv6; Neighbor Discovery; 6LoWPAN; RFC 4861; Technology and Engineering;

    Abstract : As the address space of IPv4 is being depleted with the development of IoT (Internet Of Things), there is an increasing need for permanent transition to the IPv6 protocol as soon as possible. Nowadays, many 3GPP (3rd Generation Partnership Project) Networks have implemented or will implement IPv6 in the near future for Internet access. READ MORE

  5. 5. 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 handelsrätt

    Author : Laura Mariel Alejandro; [2015]
    Keywords : OECD Model Convention; UN Model Convention; Andean Community; Andean Pact Model; Business Profits; Service PE; Service Permanent Establishment; Delivery PE; Delivery Permanent Establishment; Permanent Establishment; Argentina; Allocation of Business Profits; PE threshold; BEPS; Profit Split Method; Formulary Profit Split; Business and Economics;

    Abstract : 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