Sökning: "Permanent Establishment"

Visar resultat 1 - 5 av 75 uppsatser innehållade orden Permanent Establishment.

  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?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Moisés Zúñiga Vargas; [2019]
    Nyckelord :Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Sammanfattning : 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. LÄS MER

  2. 2. Deformation monitoring using GNSS:A study on a local network with preset displacements

    Magister-uppsats, Högskolan i Gävle/Samhällsbyggnad

    Författare :Peshawa Mohammed; [2019]
    Nyckelord :Deformation detection; processing parameters; GNSS; online post-processing;

    Sammanfattning : In the past two decades, the number of observations and the accuracy of satellite-basedgeodetic measurements like Global Navigation satellite systems (GNSS) greatly increased,providing measured values of displacements and velocities of permanent geodetic stations.Establishment of the geodetic control networks and collecting geodetic observations, indifferent epochs, are a commonly used method for detection of displacements andconsequently disaster management. LÄS MER

  3. 3. Fast driftställe 2.0 - En redogörelse för förslagen till beskattning av en betydande digital närvaro

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Wiktoria Matulaniec; [2019]
    Nyckelord :Skatterätt; Law and Political Science;

    Sammanfattning : Under current international tax law, profits of an enterprise are only taxable in the domicile of the enterprise unless it operates through a permanent establishment in another state. If the enterprise carries on business as aforesaid, profits attributable to the permanent establishment may be taxed in the other state. LÄS MER

  4. 4. Learning to Exist Without Physical Connection : An Analysis of OECD Permanent Establishment Updates and Changes to the U.S. Substantial Nexus Test

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Isak Hawkinson; [2019]
    Nyckelord :;

    Sammanfattning : .... LÄS MER

  5. 5. Dörren på glänt - En kvalitativ studie av kuratorers upplevelser kring avslut av samtalskontakter inom hälso- och sjukvården

    Kandidat-uppsats, Lunds universitet/Socialhögskolan

    Författare :Madeleine Imfeld; Carolina Schale; [2019]
    Nyckelord :Keywords: counsellor; health care; termination; attachment; caregiving system Nyckelord: kurator; hälso- och sjukvård; avslut; anknytning; omvårdnadssystemet; Social Sciences;

    Sammanfattning : This study examined how counsellors within Swedish health care experience termination of therapy. The study also examined the bonds which are established between counsellor and patient during the therapy sessions, specifically in which ways these bonds affected the counsellors’ experiences of termination. LÄS MER