Results 11 to 20 of about 65,529 (167)

Aspek Hukum Subyek Pajak Bentuk Usaha Tetap Menurut Hukum Positif di Indonesia

open access: yesBinus Business Review, 2010
PE (Permanent Establishment) is an international tax terminology which is a consequence of the operations of the base/fixed sites in the treaty partner country, after fulfilling certain conditions stipulated in the Tax Treaty or the Act, such as: types ...
Paulus Aluk Fajar Dwi Santo
doaj   +1 more source

Social Integration of the Former Transcarpathian Students of the Balassi Institute

open access: yesCentral 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
doaj   +1 more source

KEDUDUKAN HUKUM PERUSAHAAN BENTUK USAHA TETAP (PERMANENT ESTABLISHMENT) DALAM DIMENSI HUKUM PENANAMAN MODAL DI INDONESIA

open access: yesJurnal 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
doaj   +1 more source

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

open access: yesJournal of Legal Studies, 2020
Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel   +1 more
doaj   +1 more source

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

open access: yesFaṣlnāmah-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   +1 more
doaj   +1 more source

Taxation of Permanent Establishments in Ukraine: Unresolved Issues

open access: yesKyiv-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

DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA

open access: yesВестник университета, 2017
The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad.
S. Kravchuk
doaj   +1 more source

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

open access: yesAgronomy, 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   +3 more
doaj   +1 more source

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

open access: yesThe 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   +7 more
doaj   +1 more source

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

open access: yesJournal 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   +1 more
doaj   +1 more source

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