Essays about: "Permanent Establishment"

Showing result 1 - 5 of 51 essays containing the words Permanent Establishment.

  1. 1. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ismail Quttineh; [2023]
    Keywords : EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

    Abstract : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. READ MORE

  3. 2. The Promise of a Green Revolution : Conceptions of climate change and sustainability in local movements objecting to mining establishment

    University essay from Uppsala universitet/Institutionen för kulturantropologi och etnologi

    Author : Caroline Reinhammar; [2023]
    Keywords : ;

    Abstract : This study explores how vernacular understandings of climate change and sustainability are formed in relation to local disputes concerning mineral exploration. In a search for a solution to climate change, the interest in rare earth elements (REEs), and other metals used in green technology has resulted in granting mining companies processing concessions in Sweden. READ MORE

  4. 3. Assessing the Transformative Potential of a Sociocracy-Informed Climate Change Adaptation Lab in Lund, Sweden

    University essay from Lunds universitet/Avdelningen för Riskhantering och Samhällssäkerhet

    Author : Rory Daniel Antoniuk; Spilios Iliopoulos; [2023]
    Keywords : Climate change; climate change adaptation; sociocracy; transformational change; transformative change; power; power cube; ladder of participation; complexity; systems; public participation; climate change adaptation lab; Social Sciences;

    Abstract : Effective climate change adaptation necessitates enhanced public participation as there is a need for the voice of people to be meaningfully incorporated to facilitate transformational adaptation, contend with complexity, and avoid maladaptation. Despite this, widespread participation in climate change adaptation governance in Global North countries like Sweden is currently restricted by rigid power dynamics, even in spaces that purport to be transformationally participatory. READ MORE

  5. 4. 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

  6. 5. 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