KEDUDUKAN HUKUM PERUSAHAAN BENTUK USAHA TETAP (PERMANENT ESTABLISHMENT) DALAM DIMENSI HUKUM PENANAMAN MODAL DI INDONESIA [PDF]
Jurnal Magister Hukum Udayana, 2014 Companies with a permanent establishment is a form of a business carried on in Indonesia, carried out either by an individual or entity whose establishment was not done in Indonesia. The company with a permanent establishment differences with the concept
Putu Ratih Prabandari
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Permanent Establishment in the Form of Dependent Agent in the Light of the Base Erosion and Profit Shifting Project [PDF]
Societas et Iurisprudentia, 2021 The subject of the paper is an analysis of the issue of permanent establishment in the form of a dependent agent. The main purpose is to list the positive conditions leading to the setting up of a permanent establishment in the form of a dependent agent.
Agata Lipińska
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PERMANENT ESTABLISHMENT. THE CRISIS OF THE ARTICLE 5 OECD MC IN THE DIGITAL ECONOMY [PDF]
Crónica Tributaria, 2021 The rise of the digital economy, breaking with business models that require a physical presence to develop their activities, has dislodged the traditional concept of permanent establishment set out in Article 5 OECD MC.
Montserrat Hermosín Álvarez
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Правоприменение, 2021 The subject. The author examines the criteria of creation of service permanent establishment (PE) in Russia and possibility of creation of this type of PE in providing R&D services in Russia by foreign specialists.The aim of the paper is to confirm ...
E. A. Zakharov
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Tax Economic Analysis of the European Commission's Digital Service Tax Proposal
International Journal of Public Finance, 2021 The European Commission proposes a new tax of 3% on union-level revenues to ensure that the member states of the European Union can get a fair share of the income of multinational digital companies.
Ali Çelikkaya
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NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMY [PDF]
Северо-Кавказский юридический вестник, 2020 The article reveals the features of applying the new tax rules put forward in the digital economy, and the emergence of additional challenges to tax administrations.
Волова Лариса Ивановна
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BRICS Law Journal, 2022 The digitalisation of the economy has created a number of complex problems in the area of taxation. A majority of these problems relate to the issue of the distribution of taxing rights between states in the context of taxing income received as a result ...
K. Ponomareva
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Base erosion and profit shifting by Google and platform market competition in Korea [PDF]
SHS Web of Conferences, 2020 The adoption of Google Taxes is often mentioned with respect to corporate taxes avoided for a MNE that does not have a permanent establishment in the domestic market.
Lee Taehee
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NGOs and the UN Security Council: Between informal reality and possibilities of formal interaction [PDF]
The Review of International Affairs, 2021 Following the end of the Cold War, non-governmental organizations (NGOs) took the initiative in their interactions with the UN Security Council. Since then, mechanisms for informal consultations between NGOs and the Security Council have been established.
Jelica Gordanić
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Social Integration of the Former Transcarpathian Students of the Balassi Institute
Central European Journal of Educational Research, 2020 In the present study, we examine the social integration of former Transcarpathian students who participated in the university preparatory training of the Balassi Institute. Social integration plays a major role, both among mobile students settling in the
Katalin Pallay
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