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Taxation of Permanent Establishments in Ukraine: Unresolved Issues

Kyiv-Mohyla Law and Politics Journal, 2018
This article deals with selected issues of taxation of permanent establishments in Ukraine that lack appropriate judicial and scholarly attention.
Vitalii Trachuk, Khrystyna Franchuk
doaj   +1 more source

Determining the Right Tax Jurisdiction in Bilateral Taxation Treaties and Preventing Abuse of the "Permanent Establishment" Concept [PDF]

Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2016
Bilateral tax treaties in the world are significantly spreading as a tool for waiver of double taxation, which is an obstacle in the way of expansion of international trade.
Gholam Nabi Feyzi Chekab, Naeem Noorbakhsh   +1 more
doaj   +1 more source

A Review of Factors to Consider for Permanent Cordon Establishment and Maintenance

Agronomy, 2021
Decisions made during the establishment and reworking of permanent cordon arms may have long-term consequences on vineyard health and longevity. This review aims to summarise several of the important considerations that must be taken into account during ...
Patrick O’Brien, Roberta De Bei, Mark Sosnowski, Cassandra Collins   +3 more
doaj   +1 more source

Site-specific nutrient management under conservation agriculture-based spring wheat in Trans-Gangetic Plains of India

The Indian Journal of Agricultural Sciences, 2021
The experiment was conducted during 2018-19 and 2019-20 at ICAR-IARI research farm, to see the effect of crop establishment and nutrient management options on growth and yield of wheat under maize-wheat system.
MOHAMMAD HASANAIN, V K SINGH, S S RATHORE, KAPILA SHEKHAWAT, R K SINGH, B S DWIVEDI, ARTI BHATIA, P K UPADYAYA   +7 more
doaj   +1 more source

Permanent Establishment - New Concept [PDF]

The permanent establishment is an essential concept in international Tax Law. The traditional definition was based on the existence of a fixed place of business. At present, the new economy requires a change in the concept of permanent establishment. The
César García Novoa
core   +1 more source

Attribution of profits to permanent establishments under UK law – Inbound situations – (UK permanent establishment of a non-resident company) [PDF]

This disseration examines past uncertainties and current practice determining the legal position in the United Kingdom on taxing the profits of non-UK resident companies trading through Permanent Establishments (PEs).
Kepper, Philipp
core   +3 more sources

Taxation of Non – Resident Legal Entities in Romania. Case: Rmms vs. Anaf Brăila

Journal of Legal Studies, 2018
The taxation of non - resident economic entities supposes the establishment of an administrative framework as fair, efficient, effective and comprehensible as possible, fact due to the multifaceted nature of the concept of profits generated by an ...
Dumiter Professor Florin, Jimon Ștefania   +1 more
doaj   +1 more source

Establishment of sexual dimorphism by odontometric analysis of permanent maxillary and mandibular canines

Journal of Indian Academy of Oral Medicine and Radiology, 2021
Background: In forensic identification, gender estimation is one of the most important parameters. Being the main component of the masticatory apparatus of the skull, teeth are a good source of material for the civil and medico-legal purpose.
Gunduji Sireesha, P Ramaswamy, Ch Saikiran, M Swathi, B Mrudula Raju   +4 more
doaj   +1 more source

Aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishment

Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
The production, distribution, and access to creative content are facilitated by the development and diversification of digital technologies. This necessitates clarification of certain aspects regarding the taxation of income derived from the exploitation
Andreea Iuliana PRISACARIU
doaj   +1 more source

Impact of Radiation Therapy on Physical and Psychosocial Health of Adolescents and Young Adults: A Joint Report From the Children's Oncology Group AYA and Radiation Oncology Committees

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Rates of cancer among adolescents and young adults (AYA), age 15–39 years, are increasing. Consequently, radiation oncologists are treating more AYAs who have diagnoses spanning both pediatric and adult practices. Compared to pediatric and older adult patients, AYAs face a unique set of challenges.
Hesham Elhalawani, Rachel K. Peterson, Avani D. Rao, Laurie J. McKenzie, Ahmed Magdy Elmotayam, Leslie Chang, Michael Roth, Susan L. McGovern   +7 more
wiley   +1 more source