Essays about: "permanent income"
Showing result 21 - 25 of 48 essays containing the words permanent income.
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21. 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 handelsrättAbstract : 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
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22. Cross-border Loss Utilization Concerning the Tax Treatment of a Taxpayer’s Own Losses Attributable to a Permanent Establishment in Relation to the Territoriality Principle –From an International and EU law Perspective
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The European Commission has acknowledged the lack of cross-border utilization of losses. Companies operating internationally want to have a possibility to offset losses against taxable profits at the same time or as soon as possible after the losses incurred. READ MORE
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23. Forecasting household consumption - A non-linear approach
University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomiAbstract : This paper aims at improving the forecasting capabilities of the household consumption model currently in use by the National Institute of Economic Research. The mortgage discount, calculated as the difference between the banks' official mortgage rates and the rates that the households actually pay, is added in both a linear and a non-linear fashion as an explanatory variable to an existing model based on the permanent income hypothesis. READ MORE
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24. On the Relationship between Reported Earnings and Earnings Concepts - A Study on the Relationship between Net Income and the Two Ideal Earnings Concepts; Permanent Earnings & Economic Earnings
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Permanent earnings and economic earnings are two conventional concepts often referred to as "properly measured" or "ideal" earnings. These concepts represent two opposing views on what income is and how it relates to value. READ MORE
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25. Variations In the Permanent Measurement Bias
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Valuation techniques that use the accounting permanent measurement bias (PMB) do often result in robust corporate valuations. Runsten (1998) presented a table that displays median partial PMBs for important asset classes in a selected number of industries. The table did not describe how the partial PMBs varied within industries. READ MORE
