Essays about: "Permanent establishment"

Showing result 6 - 10 of 51 essays containing the words Permanent establishment.

  1. 6. Production ramp-down strategy : Optimisation of production ramp-down at Scania Engine Assembly

    University essay from Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälle

    Author : Gustav Otteblad; Jakob Svensson; [2022]
    Keywords : assembly line; management; phase-out; production ramp-down; production ramp-up; production rollover; strategy; monteringslina; ledning; utfasning; produktionsnedrampning; produktionsupprampning; produktionsväxling; strategi;

    Abstract : In the light of the increasing demands and competition in the automotive industry to rapidly introduce new products to the market, management of production ramp-ups and production ramp-downs has become a new decisive competitive factor. For this reason, a well-designed strategy has become essential to succeed. READ MORE

  3. 7. Whether nexus rules under EU Commission proposal of Significant digital presence rules is compatible with separate provisions of international tax law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kostiantyn Nemchenko; [2021]
    Keywords : digital tax; nexus; tax law; international taxation; permanent establishment; Law and Political Science;

    Abstract : Growing digitalisation of the global economy is brining irreversible changes in business models and structure of economic relationships. External factors, such as pandemiс, only facilitate the process of remote participation in economic life and performing economic functions. READ MORE

  4. 8. Taxing the Digital Economy - A Legal Assessment of the Introduction of PIllar One to the Internal Market

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Gabija Ramanauskaite; [2021]
    Keywords : EU Law; International tax law; OECD; Pillar One; Nexus; Law and Political Science;

    Abstract : In the last decade, the progress of the digital economy has caused a rift in the international tax regime, which now faces several challenges. The current principles governing taxation rules are based on notions that business can only be conducted through physical presence. READ MORE

  5. 9. Permanent establishment in digital economy : Can the PE concept be extended to non-domestic digital services, or are we shifting towards integrated tax reform?

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ana Vrabic; [2020]
    Keywords : digitalization; tax law;

    Abstract : .... READ MORE

  6. 10. Do we need a new definition of Permanent Establishment for digital operations in Double Tax Treaties?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Elitsa Bikova; [2020]
    Keywords : Permanent Establishment; Digital Economy; Double Tax Treaties; Law and Political Science;

    Abstract : This master thesis investigates the need for a new Permanent Establishment (PE) definition for digital purposes in Double Tax Treaties (DTTs). In the core of the necessity to pursue the analysis of this, are the digital economic developments, and the challenges that they pose for international tax law, policymakers, countries, and businesses. READ MORE