Essays about: "Petrit Ademi"

Found 1 essay containing the words Petrit Ademi.

  1. 1. PE Threshold for Business Profits in E-Commerce Context-To what extent does the present Permanent Establishment threshold influence the taxation of Electronic Commerce cross-border transactions?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Petrit Ademi; [2014]
    Keywords : E-Commerce; PE threshold; Permanent Establishment; Article 5; Article 7; OECD; Source taxation; Business Profits; Law and Political Science;

    Abstract : Issues related to attribution of profits already exist in the traditional economic framework and are of a different nature, however these issues seem to become more bothersome in transactions conducted in e-commerce context, with an electronic economy. The matter is similar to the traditional economic problems in regard to transfer pricing adjustments; however these issues are much more complex due to the e-commerce nature, especially when considering the fact that multinational enterprises may gather data from different jurisdictions, and for different purposes, which makes the tracing of the source of the data highly complex. READ MORE