Results 81 to 90 of about 74,988 (207)

Digital permanent establishment and BEPS

, 2022
Davčno-pravni koncept stalne poslovne enote, digitalno gospodarstvo in njuna prepletenost je bil povod za raziskavo te tematike, katere težava se vedno bolj odraža v praksi in ustvarja vedno večji pritisk po ureditve oz. rešitvi le-te. Tehnološki razvoj
Premrl, Gregor
core   +1 more source

Permanent Establishment Issues in Indian Outsourcing Transactions

, 2012
India has emerged as one of the leading destinations for outsourcing of operations by multinational companies in recent years. One principal source for the low costs is the tax reductions available due to Double Taxation Avoidance Agreements between ...
Raghavan, Ravishankar
core   +1 more source

Permanent Establishments in Indirect Taxation

SSRN Electronic Journal, 2016
Similarly to the significant of the concept of permanent establishment (PE) for the purpose of income taxes rules, the relevance of the concept of fixed establishment (FE) for the VAT rules can hardly be overestimated. The term plays a central role, and is consistently relied upon by the legislator, for both determining the place of supply of services ...
openaire   +2 more sources

Permanent establishment: conceptual singularities and collision of taxing status

, 2010
Nacionalinėms ekonomikoms integruojantis į globalią ekonomiką, dėl nacionalinių apmokestinimo sistemų ypatybių dažnai iškyla dvigubo pajamų ir kapitalo apmokestinimo problema.
Lučinskienė, Ainė
core  

Fuzzy PID control of permanent magnet synchronous motor electric steering engine by improved beetle antennae search algorithm

Scientific Reports
The accuracy of control in permanent magnet synchronous motor system significantly affects overall mechanical structure safety. To satisfy high-performance control for the position servo of the electric steering engine, this study selects a suitable ...
Bu Zhang, Pingjuan Niu, Xitong Guo, Jiyan He   +3 more
doaj   +1 more source

The anti-terrorist fighting in Peru: legal black holes, gray holes and the arduous constitutional way. Peruvian lessons for the war on global terrorism

Derecho PUCP, 2015
This paper examines the anti-terrorist strategy developed by Peru from the paradigm of the constitutional rule of law. One expression of this counter-insurgency fight was the nearly permanent establishment of states of emergency and the adoption of ...
Abraham Siles Vallejos
doaj  

New Trends in the Definition of Permanent Establishment: The Netherlands

, 2019
This paper elaborates on current and emerging issues involving the operation of the concept of permanent establishment (PE) in the national tax system and double tax treaty system of the Netherlands.
Wisman, C, de Wilde, Maarten
core   +1 more source

The impact of e-commerce on the permanent establishment definition

, 2016
The main object of the concept of the definition of a permanent establishment in a double tax agreement is to set out the type and permanency of business activities that an entity must conduct before they can be subject to tax in another jurisdiction ...
Wepener, Suzette
core  

Patient radiation doses in an angiography suite at a tertiary hospital in Pretoria. [PDF]

J Coll Med S Afr
Seema MD, Dehghan-Dehnavi A, Lowane H.
europepmc   +1 more source