Results 21 to 30 of about 74,988 (207)

Taxation of Permanent Establishments in Ukraine: Unresolved Issues

Kyiv-Mohyla Law and Politics Journal, 2018
This article deals with selected issues of taxation of permanent establishments in Ukraine that lack appropriate judicial and scholarly attention.
Vitalii Trachuk, Khrystyna Franchuk
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Concept of the permanent establishment

, 2022
The master thesis analyses a concept of the permanent establishment, identifies current insufficiencies of the concept of the permanent establishment and evaluates impacts of the chosen proposed solutions of the permanent establishment concept ...
Voráček, Lukáš
core   +1 more source

DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA

Вестник университета, 2017
The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad.
S. Kravchuk
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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
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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
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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
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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
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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
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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
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Positioning, Navigation and Timing for Planetary Exploration and Colonization: to the Moon and Beyond

GEOmedia, 2020
With the Artemis program, NASA plans to collaborate with commercial and international partners to land in 2024 human beings on the Moon and then to establish a permanent "base camp” by the end of the decade.
Marco Lisi
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