Results 181 to 190 of about 1,410,426 (247)

Gravity‐Dependent Modulation of Downbeat Nystagmus: Insights From Velocity‐Storage Dysfunction

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Downbeat nystagmus varies with head position, a phenomenon termed gravity‐dependent modulation. We aimed to clarify its mechanism using a velocity‐storage model. Methods In 10 patients with downbeat nystagmus due to cerebellar disorders, we recorded eye movements at different pitch‐ and roll‐axis head positions.
Ji‐Hyung Park, Eun‐Hyuk Choi, Jorge Otero‐Millan, David S. Zee, Jeong‐Yoon Choi, Ji‐Soo Kim   +5 more
wiley   +1 more source

Digital Permanent Establishment - 'Significant Digital Presence' as a Basis for Permanent Establishment Taxation

, 2018
openaire   +1 more source

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The Future of the Permanent Establishment Concept

Bulletin for International Taxation, 2018
In this article, the author evaluates whether the amendments proposed by the OECD/G20 BEPS Initiative effect the permanent establishment threshold to become economic in nature rather than one based on physical presence. In doing so, the author considers the future of the permanent establishment concept.
exaly   +2 more sources

The Taxation of Permanent Establishments

Hallesche Schriften Zur Betriebswirtschaft, 2021
Sven Hentschel
exaly   +2 more sources

How “Permanent” Should a “Material Permanent Establishment” Be?

European Taxation, 2009
In this note, the author considers the implications of a recent Belgian tax case regarding permanent establishments (PEs), with particular reference to the concept of a “material permanent establishment”.
exaly   +2 more sources

Italy: is there a permanent establishment?

, 2016
The author in this chapter of the book analyzes the Supreme Court decision No. 5649 delivered on 20 March 2015 which deals with the existence of a permanent establishment (PE) (stabile organizzazione occulta) in Italy of a non-resident company.
maisto
openaire   +2 more sources

Establishing early permanence

Children and Young People Now, 2023
New practice standards aim to support social care organisations to develop early permanence
openaire   +1 more source

The taxation of permanent establishments

Asia-Pacific Tax Bulletin, 2009
A practical insight on the taxation of permanent establishments under the new corporate income tax law.
N. Nguyen, C. Llanes Navarro
openaire   +1 more source

The Subsidiary as a Permanent Establishment

Bulletin for International Taxation, 2010
In this article, the authors summarize the discussion on the topic of the subsidiary as a permanent establishment, which was considered by Seminar A of the 64th Congress of the International Fiscal Association, held in Rome, Italy on 30 August 2010.
Günther, Oliver-Christoph, Schoueri, Luís Eduardo   +1 more
openaire   +2 more sources

Agency Permanent Establishments

International Transfer Pricing Journal, 2010
Part of the Comparative Survey. The French Supreme Administrative Court recently decided in the Zimmer case that a French subsidiary of a foreign parent company, which operated in France under French law as a commissionaire, did not constitute a taxable French permanent establishment in France of the foreign company. The case has
S.G. Andresen, E. Furuseth
openaire   +1 more source