Essays about: "MLI"
Found 3 essays containing the word MLI.
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1. 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 handelsrättAbstract : 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
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2. Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Adopted on November 2016, the Multilateral instrument for BEPS tax treaty measures (MLI) has come into play in the global tax treaty landscape. The MLI is a multilateral agreement that aims for a speedy implementation of the treaty measures agreed upon in the Base Erosion and Profit Shifting (BEPS) Project by allowing the modification of the bilateral double tax treaties (DTTs) without the need of individual negotiation of each treaty. READ MORE
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3. Design of Thermal Control System for the Spacecraft MIST
University essay from KTH/Rymd- och plasmafysikAbstract : In 2014 KTH Royal Institute of Technology initiated a space technology and research center, KTH Space Centre. MIST (MIniature Student saTellite) is the rst student project conducted at KTH Space Centre and also the rst student satellite from KTH with a predicted launch in 2017. READ MORE