Essays about: "MLI"

Found 3 essays containing the word MLI.

  1. 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 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

  2. 2. Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Roberto Ramos Obando; [2017]
    Keywords : Tax; International Tax Law; Multilateral Instrument; Double Tax Treaty; BEPS; Reservations; Compatibility Clauses; Law and Political Science;

    Abstract : 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

  3. 3. Design of Thermal Control System for the Spacecraft MIST

    University essay from KTH/Rymd- och plasmafysik

    Author : Andreas Berggren; [2015]
    Keywords : ;

    Abstract : In 2014 KTH Royal Institute of Technology initiated a space technology and researchcenter, KTH Space Centre. MIST (MIniature Student saTellite) is the rst studentproject conducted at KTH Space Centre and also the rst student satellite from KTHwith a predicted launch in 2017. READ MORE