Essays about: "Permanent establishment"

Showing result 11 - 15 of 51 essays containing the words Permanent establishment.

  1. 11. Effekten av GROT-uttag i föryngrings-avverkning på trädtillväxten och markens produktionsförmåga över tid

    University essay from SLU/Dept. of Forest Ecology and Management

    Author : Christofer Roos; Axel Strömberg; [2020]
    Keywords : GROT; biobränsle; tillväxt; granskog; förnybar energi; Västerbotten.;

    Abstract : En av vår tids största samhällsutmaning är den pågående klimatkrisen. En lösning på krisen är att ställa om till ett mer biobaserat samhälle. Energibehovet ökar globalt och vår påverkan på klimatet måste minska. READ MORE

  3. 12. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Moisés Zúñiga Vargas; [2019]
    Keywords : Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Abstract : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. READ MORE

  4. 13. Deformation monitoring using GNSS:A study on a local network with preset displacements

    University essay from Högskolan i Gävle/Samhällsbyggnad

    Author : Peshawa Mohammed; [2019]
    Keywords : Deformation detection; processing parameters; GNSS; online post-processing;

    Abstract : In the past two decades, the number of observations and the accuracy of satellite-basedgeodetic measurements like Global Navigation satellite systems (GNSS) greatly increased,providing measured values of displacements and velocities of permanent geodetic stations.Establishment of the geodetic control networks and collecting geodetic observations, indifferent epochs, are a commonly used method for detection of displacements andconsequently disaster management. READ MORE

  5. 14. Learning to Exist Without Physical Connection : An Analysis of OECD Permanent Establishment Updates and Changes to the U.S. Substantial Nexus Test

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Isak Hawkinson; [2019]
    Keywords : ;

    Abstract : .... READ MORE

  6. 15. 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 institutionen

    Author : Sevil Aliyeva; [2018]
    Keywords : The Authorized OECD Approach; commissionaire arrangements; attribution of profits to permanent establishments; BEPS; Action 7;

    Abstract : 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