Essays about: "digital permanent establishment"

Showing result 1 - 5 of 13 essays containing the words digital permanent establishment.

  1. 1. Etablering och test av ett marteloskop i Vätteskogen, Skinnskatteberg

    University essay from SLU/School for Forest Management

    Author : Michael Cederhammar; Viktor Högström; [2023]
    Keywords : trädval; hyggesfritt skogsbruk; didaktik;

    Abstract : Idag ökar intresset för alternativa skogsskötselmetoder till trakthyggesbruket, och ny kunskap om dessa metoder publiceras med allt högre frekvens av forskarkåren. För att implementera nya metoder i praktiken behövs verktyg som överbygger gapet mellan teori och praktik. Ett marteloskop är ett sådant verktyg. READ MORE

  3. 2. Where is a digital company taxed?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Enora Boudinet; [2023]
    Keywords : Tax law; Digital company; a place of taxation; Permanent establishment; Traditional principle; Law and Political Science;

    Abstract : The identification of a permanent establishment is the principle used by the Member States of the European Union to determine whether a company is subject to the tax jurisdiction of a State. In the digital context, the notion of permanent establishment is often questioned by States, as companies can provide services remotely without having any physical presence in the territory of a State. READ MORE

  4. 3. 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

  5. 4. 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

  6. 5. 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