Results 21 to 30 of about 1,410,426 (247)

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

The permanent establishment concept under tax treaties and its implications for multinational companies [PDF]

This dissertation explores the concept and implementations in practice of permanent establishment(PE) introduced by Article 5 in the OECD Model Income Tax Treaty, highlighting the implications and ambiguities for multinational companies and nation state ...
Nakayama, Aiko
core   +2 more sources

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

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

Ovarian Sex Cord Stromal Tumors in Children and Adolescents—The European Standard Clinical Practice Recommendations

Pediatric Blood &Cancer, EarlyView.
ABSTRACT As part of the European Cooperative Study Group for Paediatric Rare Tumours initiative, we developed standard clinical practice guidelines for ovarian sex cord stromal tumors, based on comprehensive national and international cohort analyses, literature review, and a final expert consensus conference.
Dominik T. Schneider, Kris‐Ann Schultz, Nora Schnitzler, Michael Abele, Tal Ben‐Ami, Ewa Bien, Gianni Bisogno, Ines B. Brecht, Maja Cesen, Andrea Ferrari, Michaela Kuhlen, Malgorzata A. Krawczyk, Ricardo Lopez‐Almaraz, Yves Reguerre, Calogero Virgone, Daniel Orbach   +15 more
wiley   +1 more source

Dysponowanie jako przesłanka powstania stałego zakładu podatkowego w przypadku pracy home office – perspektywa Niemiec i Austrii

Acta Iuris Stetinensis
The established line of judicial decisions of the Supreme Administrative Court indicates that a necessary premise for setting permanent establishment is that the taxpayer must have a fixed place of business in Poland at the disposal, the so-called ...
Piotr Buława
doaj   +1 more source

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

Economies, 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