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Статті в журналах з теми "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.
Повний текст джерелаSakaki, Michiko, and Kou Murayama. "Automatic Ability Attribution after Failure: A Dual Process View of Achievement Attribution." PLoS ONE 8, no. 5 (May 7, 2013): e63066. http://dx.doi.org/10.1371/journal.pone.0063066.
Повний текст джерелаReinhard, Marc-André, and Siegfried L. Sporer. "Content Versus Source Cue Information as a Basis for Credibility Judgments." Social Psychology 41, no. 2 (January 2010): 93–104. http://dx.doi.org/10.1027/1864-9335/a000014.
Повний текст джерелаFernández-Sogorb, Aitana, Nelly G. Lagos-San Martín, Ricardo Sanmartín, and María Vicent. "Child Anxiety Profiles in Chilean Elementary School Students and Academic Self-Attributions in Mathematics." SAGE Open 11, no. 4 (October 2021): 215824402110613. http://dx.doi.org/10.1177/21582440211061396.
Повний текст джерелаChen, Jacqueline Chen, and Jun Xiang. "Asymmetrical Attribution of Performance in China." Asian Survey 60, no. 5 (September 2020): 978–1003. http://dx.doi.org/10.1525/as.2020.60.5.978.
Повний текст джерелаCarson, Jack, Jacob Waddingham, and Jeremy Mackey. "Organization member action proximity and attributions for managerial crisis response failure." Management Decision 58, no. 10 (October 12, 2020): 2177–93. http://dx.doi.org/10.1108/md-08-2020-1059.
Повний текст джерелаDannenbaum, Tom. "Dual attribution in the context of military operations." International Organizations Law Review 12, no. 2 (April 27, 2015): 401–26. http://dx.doi.org/10.1163/15723747-01202007.
Повний текст джерелаKim, Sung-Won. "A Review on Dual Attribution of Internationally Wrongful Acts." DONG-A LAW REVIEW 89 (November 30, 2020): 259–86. http://dx.doi.org/10.31839/dalr.2020.11.89.259.
Повний текст джерелаHsu, Cathy H. C., and Nan Chen. "Resident Attribution and Tourist Stereotypes." Journal of Hospitality & Tourism Research 43, no. 4 (February 1, 2019): 489–516. http://dx.doi.org/10.1177/1096348018823903.
Повний текст джерелаNollkaemper, A. "Dual Attribution: Liability of the Netherlands for Conduct of Dutchbat in Srebrenica." Journal of International Criminal Justice 9, no. 5 (November 1, 2011): 1143–57. http://dx.doi.org/10.1093/jicj/mqr048.
Повний текст джерелаДисертації з теми "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.
Повний текст джерелаBusiness 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.
Повний текст джерелаCARLI, 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.
Повний текст джерела"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.
Повний текст джерелаКниги з теми "Dual attribution"
1976-, Silvia Paul J., and Lalwani Neal, eds. Self-awareness & causal attribution: A dual systems theory. Boston: Kluwer Academic Publishers, 2001.
Знайти повний текст джерелаSelf-Awareness & Causal Attribution: A Dual Systems Theory. Springer, 2011.
Знайти повний текст джерелаDuval, Thomas Shelley. Self-Awareness & Causal Attribution: A Dual Systems Theory. Springer, 2012.
Знайти повний текст джерелаSilvia, Paul J., Thomas Shelley Duval, and Neal Lalwani. Self-Awareness & Causal Attribution: A Dual Systems Theory. Springer, 2001.
Знайти повний текст джерелаDuval, Thomas Shelley, Neal Lalwani, and Paul J. Silvia. Self-Awareness and Causal Attribution: A Dual Systems Theory. Springer London, Limited, 2012.
Знайти повний текст джерелаDanae, Azaria. 1 Introduction. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780198717423.003.0001.
Повний текст джерелаЧастини книг з теми "Dual attribution"
Gasbarri, Lorenzo. "International Responsibility." In 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.
Повний текст джерела"Dual Attribution in the Context of Military Operations." In International Organizations and Member State Responsibility, 114–38. Brill | Nijhoff, 2017. http://dx.doi.org/10.1163/9789004319806_008.
Повний текст джерелаHarpaz, Yossi. "Strategic Dual Citizenship: Global Dynamics of Supply and Demand." In Dual Citizenship and Naturalisation. Verlag der Österreichischen Akademie der Wissenschaften, 2021. http://dx.doi.org/10.1553/978oeaw87752_chapt05.
Повний текст джерелаBanks, William. "Who Did It? Attribution of Cyber Intrusions and the Jus in Bello." In 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.
Повний текст джерелаMoser, Carolyn. "Administrative Accountability: Separate but Complementary Fora." In Accountability in EU Security and Defence, 232–75. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198844815.003.0007.
Повний текст джерелаGarretson, Jeremiah J. "Understanding Affective Liberalization." In The Path to Gay Rights, 34–66. NYU Press, 2018. http://dx.doi.org/10.18574/nyu/9781479822133.003.0002.
Повний текст джерелаGriffiths, Martin. "‘The Chorus Girl and the Tariff’ by Katherine Mansfield." In Katherine Mansfield and Children, 127–36. Edinburgh University Press, 2021. http://dx.doi.org/10.3366/edinburgh/9781474491907.003.0009.
Повний текст джерелаТези доповідей конференцій з теми "Dual attribution"
Ren, Kan, Yuchen Fang, Weinan Zhang, Shuhao Liu, Jiajun Li, Ya Zhang, Yong Yu, and Jun Wang. "Learning Multi-touch Conversion Attribution with Dual-attention Mechanisms for Online Advertising." In 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.
Повний текст джерела"PS-101 - ENFERMEDAD MENTAL Y ESTIGMA EN ESTUDIANTES DE MEDICINA: ESTUDIO OBSERVACIONAL DE CASOS Y CONTROLES." In 24 CONGRESO DE LA SOCIEDAD ESPAÑOLA DE PATOLOGÍA DUAL. SEPD, 2022. http://dx.doi.org/10.17579/abstractbooksepd2022.ps101.
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