Essays about: "Permanent Establishment"
Showing result 16 - 20 of 51 essays containing the words Permanent Establishment.
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16. European Commission's proposal to implement a new permanent establishment nexus based on significant digital presence - Is it compliant with the EU Law and international tax principles?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The taxation of the digital economy has become a relevant subject, as business models and value creation chains of all sectors have been transformed bringing challenges to the international tax system and parameters for the allocation of taxing rights between source and residence jurisdictions. In view of these changes, the European Commission has published two proposals for directives on the taxation of digital activities, proposing solutions to be harmonized into the system of direct taxation of Member States. READ MORE
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17. 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 handelsrättAbstract : 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
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18. 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 fakultetenAbstract : 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
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19. Profit-allocation based on value creation in the digital economy
University essay from Lunds universitet/Institutionen för handelsrättAbstract : With the proposed Directive by the European Commission to tax the digital economy more effective by introducing a digital permanent establishment, the question raises how to effectively tax it. Under the current profit-allocation principles, profits are allocated to the jurisdiction in which the significant people functions are situated. READ MORE
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20. Privata skogsägares kunskap om dikning på skogsmark
University essay from SLU/School for Forest ManagementAbstract : The purpose of this study is to investigate how good knowledge private forest owners have about draining forest land. The method used was a survey with questions on contemporary methods. The questionnaire was sent out to 50 forest owners. The study shows that forest owners lacked in knowledge about temporary draining during stand establishment. READ MORE
