Results 51 to 60 of about 74,988 (207)

ICT and international corporate taxation: tax attributes and scope of taxation [PDF]

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given.
Spengel, Christoph, Schäfer, Anne
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The new permanent establishment

, 2023
The PE is a century-old concept with a fundamental role in the international taxation system via the fair allocation of taxing rights over cross-border business profits within the source-residence principles equilibrium, as a vital threshold for source taxation. Throughout its existence, this pivotal element has relied on its founding principles, which
openaire   +1 more source

Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?

, 2011
Includes abstract.Includes bibliographical references (leaves 141-148).Given the considerable increase in international trade over the past 40 years, particularly between Africa and the rest of the world, there is a risk that the developing African ...
Sudding, Creagh
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Determination of permanent establishment in e-commerce: An exploratory study [PDF]

, 2005
Permanent establishment has been used as a principle or threshold to determine whether a country has taxing rights on the business profits of a non-resident taxpayer.That threshold, however, has raised many questions in the context of e-commerce.
Mohd Hanefah, Mustafa, Bidin, Zainol, Othman, Zaleha   +2 more
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Permanent establishment dilemma in the digital economy

, 2014
M.Com. (South African and International Taxation)The concept of permanent establishment (PE) is a fundamental concept in international tax law, as it establishes the right to tax business profits of non-resident entities in the country where business ...
Chaffey, Al-Marie
core   +2 more sources

Establishment of rehabilitation management index system for patients with permanent pacemaker implantation

Huli yanjiu, 2020
ObjectiveTo establish the rehabilitation management index system for patients with permanent pacemaker implantation，in order to improve the quality of life of patients.MethodsA multidisciplinary research team was established to build a rehabilitation ...
DING Shanni, YU Xueqin, YANG Haili, PAN Hongying, LIN Ling   +4 more
doaj  

The efficiency of nutrient utilization by permanent grassland in the Kameničky locality

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
This work presents the analysis of the effect of grassland management on leaching of mineral nitrogen from rhizosphere and plant biomass production in area of our interest. The determined values show the influence of fertilization and species composition
Adam Nawrath, Jakub Elbl, Antonín Kintl, Jaroslav Záhora, Jiří Skládanka   +4 more
doaj   +1 more source

The accounting responsibilities of a permanent establishment in Slovak Republic

, 2010
The Bachelor thesis deals with the accounting responsibilities of a permanent establishment of Czech corporate entity in Slovak Republic. It is divided into five chapters.
Ľorková, Jana
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Permanent Establishment And Fixed Establishment In The Context Of The Subsidiary And The Digital Economy [PDF]

, 2021
The purpose of this paper is to present some challenges regarding the concepts “permanent establishment” (PE) and “fixed establishment” (FE) in the context of the subsidiary and the digital economy.
Dulevski, Stoycho
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Permanent Establishment in the Czech Republic and its Taxation

, 2014
The Diploma Thesis „Permanent Establishment in the Czech Republic and its Taxation“ deals with the issue of double taxation focusing on the income of the permanent establishment.
Balabán, Jaroslav
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