Littérature scientifique sur le sujet « Dual attribution »
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Articles de revues sur le sujet "Dual attribution"
Lopez, Maria Canto. « Towards Dual or Multiple Attribution ». International Organizations Law Review 10, no 1 (2013) : 193–222. http://dx.doi.org/10.1163/15723747-01001006.
Texte intégralSakaki, Michiko, et Kou Murayama. « Automatic Ability Attribution after Failure : A Dual Process View of Achievement Attribution ». PLoS ONE 8, no 5 (7 mai 2013) : e63066. http://dx.doi.org/10.1371/journal.pone.0063066.
Texte intégralReinhard, Marc-André, et Siegfried L. Sporer. « Content Versus Source Cue Information as a Basis for Credibility Judgments ». Social Psychology 41, no 2 (janvier 2010) : 93–104. http://dx.doi.org/10.1027/1864-9335/a000014.
Texte intégralFernández-Sogorb, Aitana, Nelly G. Lagos-San Martín, Ricardo Sanmartín et María Vicent. « Child Anxiety Profiles in Chilean Elementary School Students and Academic Self-Attributions in Mathematics ». SAGE Open 11, no 4 (octobre 2021) : 215824402110613. http://dx.doi.org/10.1177/21582440211061396.
Texte intégralChen, Jacqueline Chen, et Jun Xiang. « Asymmetrical Attribution of Performance in China ». Asian Survey 60, no 5 (septembre 2020) : 978–1003. http://dx.doi.org/10.1525/as.2020.60.5.978.
Texte intégralCarson, Jack, Jacob Waddingham et Jeremy Mackey. « Organization member action proximity and attributions for managerial crisis response failure ». Management Decision 58, no 10 (12 octobre 2020) : 2177–93. http://dx.doi.org/10.1108/md-08-2020-1059.
Texte intégralDannenbaum, Tom. « Dual attribution in the context of military operations ». International Organizations Law Review 12, no 2 (27 avril 2015) : 401–26. http://dx.doi.org/10.1163/15723747-01202007.
Texte intégralKim, Sung-Won. « A Review on Dual Attribution of Internationally Wrongful Acts ». DONG-A LAW REVIEW 89 (30 novembre 2020) : 259–86. http://dx.doi.org/10.31839/dalr.2020.11.89.259.
Texte intégralHsu, Cathy H. C., et Nan Chen. « Resident Attribution and Tourist Stereotypes ». Journal of Hospitality & ; Tourism Research 43, no 4 (1 février 2019) : 489–516. http://dx.doi.org/10.1177/1096348018823903.
Texte intégralNollkaemper, A. « Dual Attribution : Liability of the Netherlands for Conduct of Dutchbat in Srebrenica ». Journal of International Criminal Justice 9, no 5 (1 novembre 2011) : 1143–57. http://dx.doi.org/10.1093/jicj/mqr048.
Texte intégralThèses sur le sujet "Dual attribution"
Hasanbegovic, Jasmina. « Attribution of Profits to Dependent Agent Permanent Establishments : The dual taxpayer approach versus the single taxpayer approach ». Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11417.
Texte intégralBusiness profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. Article 7 of the OECD Model Tax determines the profits attributable to the PE.
Nevertheless, Member States have interpreted Article 7 of the OECD Model Tax Convention in various ways. In order to provide consensus the OECD adopted an authorised OECD approach for attributing profits to PEs.
The first part of the purpose of this thesis is to study the Swedish approach for attributing profits to dependent agent PEs in relation to the authorised OECD approach. An enterprise from the home state can be considered to have a dependent agent PE in the host state if it conducts business in the host state through a dependent agent located therein. This is provided that the agent has the authority to conclude contracts in the name of the enterprise and exercises this authority regularly.
Under the authorised OECD approach for profit attribution to dependent agent PEs it is possible to allocate profits to the PE in excess of the arm’s length remuneration paid to the dependent agent. Thereby, the OECD has adopted the dual taxpayer approach as the authorised OECD approach.
According to the author’s opinion the Swedish perspective regarding profit attribution to dependent agent PEs differs from the authorised OECD approach as the dual taxpayer approach so far has not been applied in Sweden. Furthermore, it differs as the attribution of capital to PEs is not allowed according to case law and as far as the recognition of internal dealings is concerned.
When the OECD adopted the dual taxpayer approach as the authorised OECD approach another method was available; the single taxpayer approach. In line with this approach no further profits in excess of the arm’s length remuneration to the dependent agent can be attributed to the dependent agent PE. However, the single taxpayer approach was rejected as the authorised OECD approach, which has lead to disagreement within the international tax community.
Therefore, the second part of the purpose of this thesis is to study to what extent the authorised OECD approach is sustained. This is done by analysing reactions to the single and dual taxpayer approach among business and academic circles.
The author believes that reactions against the dual taxpayer approach mainly arise in situations when an enterprise in the host state gives rise to a dependent agent PE. Therefore, the authorised OECD approach should have recognised that different types of dependent agent PEs might arise and the approach is only sustained to the extent that a person belonging to the foreign enterprise leads to the existence of a dependent agent PE.
Farrell, Laura Catherine. « A Dual Examination of Content and Effects : News Media Representations of Autism Spectrum Disorder and the Effects of Attributions on Community Members ? Supportive or Discriminatory Feelings, Behavioral Intentions, and Behaviors Toward the Disability ». Diss., North Dakota State University, 2014. https://hdl.handle.net/10365/27417.
Texte intégralCARLI, EUGENIO. « Le missioni dell'Unione europea nel quadro della Politica di Sicurezza e Difesa Comune : profili di diritto internazionale ». Doctoral thesis, 2016. http://hdl.handle.net/2158/1028120.
Texte intégral« A Dual Examination of Content and Effects : News Media Representations of Autism Spectrum Disorder and the Effects of Attributions on Community Members' Supportive or Discriminatory Feelings, Behavioral Intentions, and Behaviors Toward the Disability ». 2014. http://hdl.handle.net/10365/24793.
Texte intégralLivres sur le sujet "Dual attribution"
1976-, Silvia Paul J., et Lalwani Neal, dir. Self-awareness & causal attribution : A dual systems theory. Boston : Kluwer Academic Publishers, 2001.
Trouver le texte intégralSelf-Awareness & Causal Attribution : A Dual Systems Theory. Springer, 2011.
Trouver le texte intégralDuval, Thomas Shelley. Self-Awareness & Causal Attribution : A Dual Systems Theory. Springer, 2012.
Trouver le texte intégralSilvia, Paul J., Thomas Shelley Duval et Neal Lalwani. Self-Awareness & Causal Attribution : A Dual Systems Theory. Springer, 2001.
Trouver le texte intégralDuval, Thomas Shelley, Neal Lalwani et Paul J. Silvia. Self-Awareness and Causal Attribution : A Dual Systems Theory. Springer London, Limited, 2012.
Trouver le texte intégralDanae, Azaria. 1 Introduction. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780198717423.003.0001.
Texte intégralChapitres de livres sur le sujet "Dual attribution"
Gasbarri, Lorenzo. « International Responsibility ». Dans The Concept of an International Organization in International Law, 176–207. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192895790.003.0011.
Texte intégral« Dual Attribution in the Context of Military Operations ». Dans International Organizations and Member State Responsibility, 114–38. Brill | Nijhoff, 2017. http://dx.doi.org/10.1163/9789004319806_008.
Texte intégralHarpaz, Yossi. « Strategic Dual Citizenship : Global Dynamics of Supply and Demand ». Dans Dual Citizenship and Naturalisation. Verlag der Österreichischen Akademie der Wissenschaften, 2021. http://dx.doi.org/10.1553/978oeaw87752_chapt05.
Texte intégralBanks, William. « Who Did It ? Attribution of Cyber Intrusions and the Jus in Bello ». Dans The Impact of Emerging Technologies on the Law of Armed Conflict, 235–72. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190915322.003.0009.
Texte intégralMoser, Carolyn. « Administrative Accountability : Separate but Complementary Fora ». Dans Accountability in EU Security and Defence, 232–75. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198844815.003.0007.
Texte intégralGarretson, Jeremiah J. « Understanding Affective Liberalization ». Dans The Path to Gay Rights, 34–66. NYU Press, 2018. http://dx.doi.org/10.18574/nyu/9781479822133.003.0002.
Texte intégralGriffiths, Martin. « ‘The Chorus Girl and the Tariff’ by Katherine Mansfield ». Dans Katherine Mansfield and Children, 127–36. Edinburgh University Press, 2021. http://dx.doi.org/10.3366/edinburgh/9781474491907.003.0009.
Texte intégralActes de conférences sur le sujet "Dual attribution"
Ren, Kan, Yuchen Fang, Weinan Zhang, Shuhao Liu, Jiajun Li, Ya Zhang, Yong Yu et Jun Wang. « Learning Multi-touch Conversion Attribution with Dual-attention Mechanisms for Online Advertising ». Dans CIKM '18 : The 27th ACM International Conference on Information and Knowledge Management. New York, NY, USA : ACM, 2018. http://dx.doi.org/10.1145/3269206.3271677.
Texte intégral« PS-101 - ENFERMEDAD MENTAL Y ESTIGMA EN ESTUDIANTES DE MEDICINA : ESTUDIO OBSERVACIONAL DE CASOS Y CONTROLES ». Dans 24 CONGRESO DE LA SOCIEDAD ESPAÑOLA DE PATOLOGÍA DUAL. SEPD, 2022. http://dx.doi.org/10.17579/abstractbooksepd2022.ps101.
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