Results 21 to 30 of about 789,798 (311)

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

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

open access: yesJournal 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   +4 more
doaj   +1 more source

The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK [PDF]

open access: yes, 2013
This paper considers fully probabilistic system models. Each transition is quantified with a probability—its likelihood of occurrence. Properties are expressed as automata that either accept or reject system runs. The central question is to determine the
Ivanova, Milla
core   +3 more sources

Firms’ Use of Temporary Employment and Permanent Workers’ Concerns about Job Security: Evidence from German Linked Employer-Employee Data

open access: yesEconomies, 2023
This research note addresses the question of how permanent workers perceive their individual job security if their firm employs temporary workers with fixed-term contracts and temporary agency workers.
Christian Pfeifer, Jens Mohrenweiser
doaj   +1 more source

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

open access: yesAnalele 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

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

Comparison of permanent and temporary streams of calcareous Provence [Translation from: Annales de Limnologie 9(3) 273-292, 1973] [PDF]

open access: yes, 1977
The rainfall regime and the karstic nature of the subsoil determines the alternation of a period of flow and a period of drought for a large number of Mediterranean streams.
Legier, P., Talin, J.
core  

Survival Outcomes and Complications Among Canadian Children With Retinoblastoma: A Population‐Based Report From CYP‐C

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Purpose Retinoblastoma (RB) is the most common pediatric ocular cancer, yet population‐based data on survival and risk factors remain limited. This study aimed to describe survival in a large national RB cohort and identify predictors of death and complications.
Samuel Sassine   +14 more
wiley   +1 more source

Positioning, Navigation and Timing for Planetary Exploration and Colonization: to the Moon and Beyond

open access: yesGEOmedia, 2020
With the Artemis program, NASA plans to collaborate with commercial and international partners to land in 2024 human beings on the Moon and then to establish a permanent "base camp” by the end of the decade.
Marco Lisi
doaj   +1 more source

A bearingless flux-switching permanent magnet memory machine

open access: yesAIP Advances, 2022
A bearingless flux-switching permanent magnet memory machine (BFSPMMM) is proposed, which demonstrates the advantages of good suspension performance and wide-ranging speed regulation.
YiFei Yang, GuoXin Zhang, Fang Wang
doaj   +1 more source

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