Essays about: "Permanent establishment"

Showing result 1 - 5 of 29 essays containing the words Permanent establishment.

  1. 1. 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 : BEPS action 1; Permanent establishment; 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

  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. Efficient IPv6 Neighbor Discovery in Wireless Environment

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

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

    Abstract : As the address space of IPv4 is being depleted with the development of IoT (InternetOf Things), there is an increasing need for permanent transition to the IPv6protocol as soon as possible. Nowadays, many 3GPP (3rd Generation PartnershipProject) Networks have implemented or will implement IPv6 in the near futurefor Internet access. READ MORE

  4. 4. Modeling the potential impact of climate change on the distribution of Western Corn Rootworm in Europe

    University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Author : Tetiana Svystun; [2015]
    Keywords : Western corn rootworm; Physical Geography and Ecosystem analysis; temperature requirements; impact model; population establishment; Earth and Environmental Sciences;

    Abstract : The Western Corn Rootworm (WCR), Diabrotica virgifera virgifera, is an important insect pest of corn, which has been introduced into Europe from Northern America in 1980s. Since then, its distributional range is continuously expanding over the Central and South-Eastern Europe. READ MORE

  5. 5. Short-term responses of the field layer vegetation in a south Swedish deciduous forest after establishment of wild boars (Sus scrofa)

    University essay from SLU/Southern Swedish Forest Research Centre

    Author : Emmelie Wahlgren; [2015]
    Keywords : broadleaved deciduous forest; soil disturbance; Dalby Söderskog; species richness; Sus scrofa; vegetation change; vegetation cover; Wild boar;

    Abstract : Inside the south Swedish national park Dalby Söderskog, wild boars (Sus scrofa L.) have been visiting since 2010. The presence of wild boars has earlier been proven to impact both soil and vegetation characteristics, both positively and negatively. READ MORE