Essays about: "permanent income"

Showing result 11 - 15 of 48 essays containing the words permanent income.

  1. 11. 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

  3. 12. The connection between household savings ratio and human development index : Which factors affect the household savings ratio?

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Sanna Persson; Jerry Pettersson; [2019]
    Keywords : Household savings; human development index HDI ; fixed effect regression model; Keynesianism; Maslow´s behavioral pyramid; permanent income hypothesis;

    Abstract : This thesis investigates which factors affecting savings behavior by using a fixed effect regression model. To see what affects the household savings rate the following independent variables is considered: Natural logarithm of trend per capita income, natural logarithm of deviation from trend per capita income, growth of disposable income, real interest rate, inflation, wealth in relation to household disposable income, foreign savings in relation to disposable income, dependency ratio and human development index. READ MORE

  4. 13. Does the taxation of permanent establishment ensure source-based taxation on business profits? - An analysis of cross-border services

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Thanissorn Masuchand; [2018]
    Keywords : permanent establishment; Law and Political Science;

    Abstract : Services belong to the business sector which contributes most to the world’s economy. Despite that there is no specific provision in the OECD Model Tax Convention which concerns the taxation of business services specifically. READ MORE

  5. 14. 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

  6. 15. Amortization- What happens?

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Agnes Norberg; [2018]
    Keywords : Amortization; Loan-to-Income ratio; Finansinspektionen; KALP; Business and Economics;

    Abstract : Abstract The amortization requirement stipulates that all new mortgages will be amortized in the interval between 50-70 per cent of the residence value; an additional, stricter, amortization applies if the mortgage exceeds 450 per cent of the individual´s gross annual income. The stricter amortization requirement is brand new, implemented the 1st of March 2018. READ MORE