Essays about: "Permanent Establishment"
Showing result 36 - 40 of 51 essays containing the words Permanent Establishment.
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36. The concept of controlled foreign company and its complience with the EU-law : Does the Swedish chapter 39a Income Tax Act constitute a breach on freedom of establishment?
University essay from IHH, RättsvetenskapAbstract : Establishment in foreign countries can be achieved through a subsidiary company or a permanent establishment. Profit of a subsidiary company is normally taxed in accordance with the law of the country of where it is established, since a subsidiary company constitutes a separate legal entity. READ MORE
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37. Long-term development of vegetation in established permanent field margins
University essay from SLU/Dept. of EcologyAbstract : Biodiversity loss, pesticide drift and nutrient leakage are some of the negative effects caused by intensified agriculture. One measure to reduce these negative effects is to establish permanent field margins. READ MORE
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38. Attributing Free Capital and Profit to Permanent Banking Establishments
University essay from IHH, RättsvetenskapAbstract : By September 2010, in its ongoing effort to clarify the subject of taxing a permanent establishment, the OECD launched a new article 7 in its model tax convention together with a revised version of the report on the attribution of profits to permanent establishments. The article and the report contain a new order of taxation, where a permanent establishment should, in almost all aspects, be treated as a separate entity. READ MORE
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39. Attribution of Profits to Dependent Agent Permanent Establishments : The dual taxpayer approach versus the single taxpayer approach
University essay from IHH, RättsvetenskapAbstract : Business profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. READ MORE
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40. The Scope of Marks & Spencer : The applicability to permanent establishments
University essay from IHH, RättsvetenskapAbstract : The European Union (EU) is built on the principle of freedom of establishment, meaning that companies have the possibility to establish themselves as a company or by setting up a secondary establishment in other Member States. This right has been confirmed by the European Court of Justice through case law. READ MORE
