Essays about: "Permanent establishment"

Showing result 1 - 5 of 32 essays containing the words Permanent establishment.

  1. 1. Privata skogsägares kunskap om dikning på skogsmark

    University essay from SLU/School for Forest Management

    Author : John Hedlund; [2017]
    Keywords : Produktionshöjande åtgärder; Markavvattning; Skogsbruk;

    Abstract : The purpose of this study is to investigate how good knowledge private forest owners have about draining forest land. The method used was a survey with questions on contemporary methods. The questionnaire was sent out to 50 forest owners. The study shows that forest owners lacked in knowledge about temporary draining during stand establishment. READ MORE

  2. 2. Dependent Agents after BEPS : Especially with regard to commissionaire arrangements

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Gustav Einar; [2017]
    Keywords : ;

    Abstract : The OECD estimates that every year between 100 and 240 billion US dollars of tax revenue is lost due to domestic tax base erosion and profit shifting resulting from the business practices used by multinational enterprises. In 2013, the BEPS Action Plan, encompassing 15 different actions, was sanctioned in response. READ MORE

  3. 3. 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

  4. 4. 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

  5. 5. 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