Results 11 to 20 of about 74,988 (207)
Tax treaty override in Slovakia - Digital platform permanent establishment
Bratislava Law Review, 2018 The article analyses the new “digital platform permanent establishment” concept as a legal fiction establishing a fixed place even in situations where there is no actual fixed place.
Tomáš Cibuľa, Matej Kačaljak
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Social Integration of the Former Transcarpathian Students of the Balassi Institute
Central 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
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New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-Beps Era
, 2022 The main aim of this contribution is to make a review and assess the application of BEPS Action 7 recommendations by the tax administration in Poland when determining whether a non-resident enterprise operating in Poland should be considered to have a ...
Marcin Jamrozy +2 more
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A critical analysis of the concepts ‘Permanent Establishment’ and ‘Foreign Business Establishment’
Journal of Economic and Financial Sciences, 2012 The objective of this study was to analyse and compare the concepts permanent establishment and foreign business establishment in order to make recommendations regarding the required additions and amendments to replace the concept foreign business ...
Linda van Schalkwyk, Rozelle van Schaik
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Aspek Hukum Subyek Pajak Bentuk Usaha Tetap Menurut Hukum Positif di Indonesia
Binus 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
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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 +1 more
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Jurnal 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
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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 +3 more
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Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law
Journal 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
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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 +7 more
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