Artículos de revistas sobre el tema "Permanent establishment"
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de L’Hotellerie-Fallois, Domingo J. Jiménez-Valladolid. "The Permanent Establishment: Still a (Permanent) Requirement?" EC Tax Review 23, Issue 1 (1 de febrero de 2014): 4–15. http://dx.doi.org/10.54648/ecta2014002.
Texto completo이준규 y Sangdo Lee. "Passive Partner and Permanent Establishment". Journal of IFA, Korea 26, n.º 1 (febrero de 2010): 145–66. http://dx.doi.org/10.17324/ifakjl.26.1.201002.002.
Texto completoShalhav, Sarig. "The Revised Permanent Establishment Rules". Intertax 31, Issue 4 (1 de abril de 2003): 131–47. http://dx.doi.org/10.54648/taxi2003031.
Texto completoGeurts, Matthias. "Server as a Permanent Establishment?" Intertax 28, Issue 4 (1 de abril de 2000): 173–75. http://dx.doi.org/10.54648/262455.
Texto completoPleijsier, Arthur. "The Agency Permanent Establishment Under Revision?" Intertax 25, Issue 6/7 (1 de junio de 1997): 247–54. http://dx.doi.org/10.54648/taxi1997044.
Texto completoVan Schalkwyk, Linda y Rozelle Van Schaik. "A critical analysis of the concepts ‘Permanent Establishment’ and ‘Foreign Business Establishment’". Journal of Economic and Financial Sciences 5, n.º 1 (30 de abril de 2012): 63–82. http://dx.doi.org/10.4102/jef.v5i1.306.
Texto completoColabella, Rachel. "The Phenomenon of Double Taxation and the Interpretation of Article V (Permanent Establishments) of the Canada-U.S. Income Tax Convention (1980)". Alberta Law Review 33, n.º 3 (1 de junio de 1995): 626. http://dx.doi.org/10.29173/alr1133.
Texto completoMoreno, Andrés Báez. "COVID-19 and Fiscal Policies: Unnecessary and Yet Harmful: Some Critical Remarks to the OECD Note on the Impact of the COVID-19 Crisis on Tax Treaties." Intertax 48, Issue 8/9 (1 de agosto de 2020): 814–30. http://dx.doi.org/10.54648/taxi2020080.
Texto completoKravchuk, S. V. "DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA". Vestnik Universiteta, n.º 11 (2017): 100–104. http://dx.doi.org/10.26425/1816-4277-2017-11-100-104.
Texto completoQuilitzsch, Carsten y Xaver Ditz. "The Definition of Permanent Establishment: Current OECD and German Case Law Developments". Intertax 40, Issue 10 (1 de octubre de 2012): 556–65. http://dx.doi.org/10.54648/taxi2012055.
Texto completoRocha, Sergio André. "Agency Permanent Establishment Brazilian Style: Taxation of Profits Earned Through Commission Merchants, Agents and Representatives". Intertax 41, Issue 8/9 (1 de agosto de 2013): 444–49. http://dx.doi.org/10.54648/taxi2013040.
Texto completoLaurinaitis, Marius, Darius Stitilis, Irmantas Rotomskis, Otabeg Azizov y Nataliia Marchuk. "Limitations of the concept of permanent establishment and e-commerce". Independent Journal of Management & Production 11, n.º 9 (1 de noviembre de 2020): 2308. http://dx.doi.org/10.14807/ijmp.v11i9.1429.
Texto completo윤현석. "Tax problems to permanent establishment on tax treaty". Journal of IFA, Korea 23, n.º 2 (agosto de 2007): 1–33. http://dx.doi.org/10.17324/ifakjl.23.2.200708.001.
Texto completoPleijsier, Arthur. "The Agency Permanent Establishment, Practical Applications. Part Two." Intertax 29, Issue 6/7 (1 de junio de 2001): 218–32. http://dx.doi.org/10.54648/335461.
Texto completoZakharov, E. A. "Creation of service permanent establishment in Russian Federation when providing R&D services by foreign specialists". Law Enforcement Review 5, n.º 2 (5 de julio de 2021): 120–31. http://dx.doi.org/10.52468/2542-1514.2021.5(2).120-131.
Texto completoHermosín Álvarez, Montserrat. "PERMANENT ESTABLISHMENT. THE CRISIS OF THE ARTICLE 5 OECD MC IN THE DIGITAL ECONOMY". Revista Crónica Tributaria 180, n.º 3 (septiembre de 2021): 97–131. http://dx.doi.org/10.47092/ct.21.3.4.
Texto completoBagri, Neha y Radhakishan Rawal. "Permanent Establishments in the Construction Industry". Intertax 37, Issue 12 (1 de diciembre de 2009): 698–700. http://dx.doi.org/10.54648/taxi2009071.
Texto completoJungrog Suh. "A study on taxation of foreign corporation's Permanent Establishment". Management & Information Systems Review 29, n.º 3 (septiembre de 2010): 71–96. http://dx.doi.org/10.29214/damis.2010.29.3.004.
Texto completoCibuľa, Tomáš y Matej Kačaljak. "Tax treaty override in Slovakia - Digital platform permanent establishment". Bratislava Law Review 2, n.º 1 (30 de junio de 2018): 80–88. http://dx.doi.org/10.46282/blr.2018.2.1.95.
Texto completoSchlueter, David y Benjamin Tracy. "Sowing Method Effects on Clover Establishment into Permanent Pasture". Agronomy Journal 104, n.º 5 (septiembre de 2012): 1217–22. http://dx.doi.org/10.2134/agronj2012.0035.
Texto completoTracy, Benjamin F., David H. Schlueter y Joao Paulo Flores. "Conditions that favor clover establishment in permanent grass swards". Grassland Science 61, n.º 1 (4 de diciembre de 2014): 34–40. http://dx.doi.org/10.1111/grs.12075.
Texto completoLe Tonquèze, M., C. Jamin, M. Böhme, R. Le Corre, M. Dueymes y P. Youinou. "Establishment and characterization of permanent human endothelial cell clones". Lupus 5, n.º 2 (abril de 1996): 103–12. http://dx.doi.org/10.1177/096120339600500204.
Texto completoEisenbeiss, Justus. "BEPS Action 7: Evaluation of the Agency Permanent Establishment". Intertax 44, Issue 6/7 (1 de junio de 2016): 481–502. http://dx.doi.org/10.54648/taxi2016039.
Texto completoPleijsier, Arthur. "The Agency Permanent Establishment: Allocation of Profits – Part Three". Intertax 29, Issue 8/9 (1 de agosto de 2001): 275–83. http://dx.doi.org/10.54648/339668.
Texto completoSkaar, Arvid Aage. "Erosion of the Concept of Permanent Establishment: Electronic Commerce". Intertax 28, Issue 5 (1 de mayo de 2000): 188–94. http://dx.doi.org/10.54648/265805.
Texto completoPleijsier, Arthur. "The Agency Permanent Establishment: The Current Definition – Part One". Intertax 29, Issue 5 (1 de mayo de 2001): 167–83. http://dx.doi.org/10.54648/333272.
Texto completoGiner, Luis-Alfonso Martínez. "Further Discrimination of Permanent Establishments: Tax Incentive to Maintain or Create Employment in Spain". Intertax 39, Issue 2 (1 de febrero de 2011): 91–97. http://dx.doi.org/10.54648/taxi2011008.
Texto completoSchaffner, Jean. "The Territorial Link as a Condition to Create a Permanent Establishment". Intertax 41, Issue 12 (1 de diciembre de 2013): 638–51. http://dx.doi.org/10.54648/taxi2013062.
Texto completoJungrog Suh, 김재승 y Dongchoon Choi. "A study on taxation of foreign corporation's Deemed Permanent Establishment". Tax Accounting Research ll, n.º 31 (marzo de 2012): 27–52. http://dx.doi.org/10.35349/tar.2012..31.002.
Texto completoNanda, Ved P. "The Establishment of a Permanent International Criminal Court: Challenges Ahead". Human Rights Quarterly 20, n.º 2 (1998): 413–28. http://dx.doi.org/10.1353/hrq.1998.0016.
Texto completoHamdan, Mohammad Abdul-Jalil. "Overview Of Rules Governing Attribution Profits Generated From Permanent Establishment". Advances in Social Sciences Research Journal 6, n.º 9 (8 de octubre de 2019): 339–54. http://dx.doi.org/10.14738/assrj.69.7173.
Texto completoXue, Shuai, Iris Lewandowski y Olena Kalinina. "Miscanthus establishment and management on permanent grassland in southwest Germany". Industrial Crops and Products 108 (diciembre de 2017): 572–82. http://dx.doi.org/10.1016/j.indcrop.2017.07.024.
Texto completoBecker, Helmut. "The determination of income of a permanent establishment or branch". Intertax 17, Issue 1 (1 de enero de 1989): 12–15. http://dx.doi.org/10.54648/taxi1989003.
Texto completoGunadi, Gunadi. "The Profits Directly or Indirectly Attributed to a Permanent Establishment". Journal of Tax and Business 2, n.º 2 (22 de septiembre de 2021): 84–97. http://dx.doi.org/10.55336/jpb.v2i1.19.
Texto completoFerrer, Francisco Antonio Vaquer. "The Concept of Permanent Establishment at the Spanish Courts: Special Reference to the Roche and Dell Cases". Intertax 44, Issue 8/9 (1 de agosto de 2016): 673–83. http://dx.doi.org/10.54648/taxi2016056.
Texto completoGarbarino, Carlo. "Permanent Establishments and BEPS Action 7: Perspectives in Evolution". Intertax 47, Issue 4 (1 de abril de 2019): 365–81. http://dx.doi.org/10.54648/taxi2019036.
Texto completoSchwarz, Magdalena. "Can the Switch-Over Rule and the Role of Permanent Establishments be considered the Neglected Stepchildren of the GloBE Proposal?" Intertax 49, Issue 12 (1 de diciembre de 2021): 986–94. http://dx.doi.org/10.54648/taxi2021100.
Texto completoLee, Taehee. "Base erosion and profit shifting by Google and platform market competition in Korea". SHS Web of Conferences 73 (2020): 01016. http://dx.doi.org/10.1051/shsconf/20207301016.
Texto completoSelezen, P. O. "NORMATIVE REGULATION OF BASIC PERMANENT ESTABLISHMENT IN TAX LEGISLATION OF UKRAINE". Legal horizons, n.º 17 (2019): 89–92. http://dx.doi.org/10.21272/legalhorizons.2019.i17.p:89.
Texto completoPeretiatkowicz, Lidia. "The Use of a Foreign Permanent Establishment in International Tax Planning". Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 83 (2016): 119–27. http://dx.doi.org/10.18276/frfu.2016.5.83/1-11.
Texto completoLee, Dongwook, Min Sung Kim, Yoon Kwon Nam, Dong Soo Kim y Seung Pyo Gong. "Establishment and Characterization of Permanent Cell Lines from Oryzias dancena Embryos". Fisheries and aquatic sciences 16, n.º 3 (30 de septiembre de 2013): 177–85. http://dx.doi.org/10.5657/fas.2013.0177.
Texto completoTAKAHASHI, MITSUAKI, MEGUMI KUMAI, NAOKI KANAI y TOKUJI UNNO. "Establishment and characterization of permanent human maxillary sinus carcinoma cell lines." Nippon Jibiinkoka Gakkai Kaiho 90, n.º 1 (1987): 21–27. http://dx.doi.org/10.3950/jibiinkoka.90.21.
Texto completoKoeppler, H., K. H. Pflueger, W. Knapp y K. Havemann. "Establishment of three permanent human leukaemia cell lines producing immunoreactive calcitonin". British Journal of Haematology 65, n.º 4 (abril de 1987): 405–9. http://dx.doi.org/10.1111/j.1365-2141.1987.tb04141.x.
Texto completode Joliniere, J. "Human endometriosis-derived permanent cell line (FbEM-1): establishment and characterization". Human Reproduction Update 3, n.º 2 (1 de marzo de 1997): 117–23. http://dx.doi.org/10.1093/humupd/3.2.117.
Texto completoBarclay, P. "Does draft HMRC guidance trap non-residents with a 'permanent establishment'?" Trusts & Trustees 15, n.º 3 (9 de marzo de 2009): 129–30. http://dx.doi.org/10.1093/tandt/ttp015.
Texto completoNakashima, M. "Establishment of primary cultures of pulp cells from bovine permanent incisors". Archives of Oral Biology 36, n.º 9 (1991): 655–63. http://dx.doi.org/10.1016/0003-9969(91)90018-p.
Texto completoOwen, Dylan, Allen P. Davis y Ahmet H. Aydilek. "Compost for Permanent Vegetation Establishment and Erosion Control along Highway Embankments". Journal of Irrigation and Drainage Engineering 147, n.º 8 (agosto de 2021): 04021031. http://dx.doi.org/10.1061/(asce)ir.1943-4774.0001587.
Texto completoSingh, Manoj Kumar. "Taxing E-Commerce on the Basis of Permanent Establishment: Critical Evaluation". Intertax 42, Issue 5 (1 de mayo de 2014): 325–33. http://dx.doi.org/10.54648/taxi2014034.
Texto completoPersico, Giuseppe. "Agency Permanent Establishment under Article 5 of the OECD Model Convention". Intertax 28, Issue 2 (1 de febrero de 2000): 66–81. http://dx.doi.org/10.54648/262072.
Texto completoDunahoo, Carol A. y Mary C. Bennett. "The Attribution of Profits to a Permanent Establishment: Issues and Recommendations". Intertax 33, Issue 2 (1 de febrero de 2005): 51–67. http://dx.doi.org/10.54648/taxi2005009.
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