Sökning: "economic allegiances"

Hittade 2 uppsatser innehållade orden economic allegiances.

  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. A Decolonized State: The Success of Botswana Revisited

    Master-uppsats, Lunds universitet/Statsvetenskapliga institutionen

    Författare :Niclas Ivarsson; [2011]
    Nyckelord :Botswana; Neo-patrimonial structures; Postcolonial theory; State-building; State legitimacy; Law and Political Science;

    Sammanfattning : Botswana has since independence showed a remarkable economic and political stability and been spared of conflict, ethnic violence, and large scale human rights violations that have been a common occurrence in other parts of Africa. This single case study examines why Botswana has been spared from neo-patrimonial structures by analyzing three other cases with much less successful performance records. LÄS MER