Essays about: "Service PE"

Found 5 essays containing the words Service PE.

  1. 1. 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

  3. 2. No PE – no problem? - A study on the Swedish preliminary income taxes for foreign companies without tax liability in Sweden

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

    Author : Ossian Mauritzson; [2021]
    Keywords : Tax law; EU law; skatteavdrag; withholding tax; economic employer; F-skatt; F-tax; freedom to provide services; Law and Political Science;

    Abstract : New obligations for foreign companies operating in Sweden have been introduced on 1 January 2021. Despite the absence of a Swedish PE or other tax liability, payments for work performed in Sweden by foreign companies is subject to a requirement of withholding preliminary income tax. READ MORE

  4. 3. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment

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

    Author : Johan Brodd; [2018]
    Keywords : skatterätt; tax law; permanent establishment; corporate income taxation; significant digtal presence; significant economic presence; virtual permanent establishment; PE; Virtual PE; Law and Political Science;

    Abstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE

  5. 4. A Comparative Approach to the Order of Priority of the Allocation of Taxing Rights over Business Profits in the OECD MC, the UN MC and the Andean Pact MC – The PE broadening. An Argentinean example.

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Laura Mariel Alejandro; [2015]
    Keywords : OECD Model Convention; UN Model Convention; Andean Community; Andean Pact Model; Business Profits; Service PE; Service Permanent Establishment; Delivery PE; Delivery Permanent Establishment; Permanent Establishment; Argentina; Allocation of Business Profits; PE threshold; BEPS; Profit Split Method; Formulary Profit Split; Business and Economics;

    Abstract : The current OECD´s PE threshold requires either a direct physical presence (fixed place of business) or an indirect presence through a legal representative (dependent agent). On the other hand, Model Conventions such as the UN MC, provide a wider PE threshold, including income generating activities which are not included under the OECD PE threshold. READ MORE

  6. 5. Renewable energy – and water system in South Africa, as part of RDP-housing projects. Economical, technical and ecological comparison

    University essay from Malmö högskola/Fakulteten för teknik och samhälle (TS)

    Author : Clara Norell; [2010]
    Keywords : Sustainable; Housing; Ecological; Economical; Social; Technical; Urban; development;

    Abstract : SammanfattningDenna studie syftar till att undersöka tekniska möjligheter, kunskaper samtviljan till ett byggande för hållbar utveckling i SydafrikaFörfattaren har genom MFS (mindre fältstudie) undersökt möjligheternaför att skapa mer hållbara hus ekologiska hus, för att sedermera kunna skapa"ekobyar" istället för som det idag, fortfarande byggs enligt den förlegadeapartheidarkitekturens struktur; "one house one plot township".The Department of Housing har sedan 1994 byggt över 2. READ MORE