Essays about: "permanent establishment and tax treaties"
Found 3 essays containing the words permanent establishment and tax treaties.
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1. Do we need a new definition of Permanent Establishment for digital operations in Double Tax Treaties?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This master thesis investigates the need for a new Permanent Establishment (PE) definition for digital purposes in Double Tax Treaties (DTTs). In the core of the necessity to pursue the analysis of this, are the digital economic developments, and the challenges that they pose for international tax law, policymakers, countries, and businesses. READ MORE
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2. Bilateralism of tax treaties versus triangular cases: is there a conflict?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The paper examines the triangluar situations which occur because of the bilateral nature of double tax treaties and tries to find out whether a bilateral tax treaty is able to solve a situation between more than two states. The thesis discusses proposed solutions and assesses their application considering the bilateral nature of the treaties... READ MORE
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3. TAXATION OF ELECTRONIC COMMERCE
University essay from Lunds universitet/Juridiska institutionenAbstract : The electronic commerce has raised complicated tax-related matters, not least connected to the OECD Draft Double Taxation Convention on Income and Capital (hereinafter Model Convention) on which more than 1,500 double taxation treaties are based. The Internet makes business solutions where commerce carried out in one country but taxed in another easier. READ MORE
