Výsledky vyhledávání - "permanent establishment"

Akademický článek

Aspects of taxing personal income from the exploitation of intellectual property rights through a permanent establishment

Autor: Andreea Iuliana PRISACARIU

Publikováno v: Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, Vol LXX, Iss 3, Pp 49-65 (2024)

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 exploita

Externí odkaz: https://doaj.org/article/664d284b82b94adf849dd3c1811a3d47

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Report

Representanter som fast driftssted

Autor: Helle, André

Externí odkaz: https://hdl.handle.net/11250/3144858

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Akademický článek

Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Gliwicach z dnia 31 stycznia 2022 r., sygn. I SA/Gl 1340/21 / Commentary to the judgment of the Provincial Administrative Court in Gliwice of January 31, 2022 (I SA/Gl 1340/21)

Autor: Owoc, Jędrzej

Publikováno v: Kwartalnik Prawa Podatkowego / Tax Law Quarterly. (2):153-162

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1125097

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Akademický článek

Tax Challenges Arising from the Digitalisation of the Economy: The Development of the OECD Project and Possible Implementation in Russia

Autor: K. Ponomareva

Publikováno v: BRICS Law Journal, Vol 9, Iss 4, Pp 41-63 (2022)

The digitalisation of the economy has created a number of complex problems in the area of taxation. A majority of these problems relate to the issue of the distribution of taxing rights between states in the context of taxing income received as a res

Externí odkaz: https://doaj.org/article/7f4c7b73da53474288fc44fe34e5dffc

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Akademický článek

Comercializarea produselor prin intermediul Amazon sau al altor platforme similare / Sale of Products Through Amazon or Other Similar Platforms

Autor: Dobrinescu, Luisiana, Pleș, Andrada Alexandra

Publikováno v: Cluj Tax Forum / Cluj Tax Forum Journal. V(4):262-273

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1126042

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Akademický článek

New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-Beps Era

Autor: Jamroży, Marcin, Janiszewska, Magdalena, Majdowski, Filip

Publikováno v: Financial Law Review. 27(3):50-69

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1100392

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Akademický článek

Революция на понятието 'постоянен обект' в българското данъчно право? / (R)evolution of the Concept of ‘Fixed Establishment’ in Bulgarian Tax Law?

Autor: Dulevski, Stoycho

Publikováno v: De Jure. 22(2):285-292

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1085439

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Akademický článek

PERMANENT ESTABLISHMENT IN DIGITAL BUSINESS

Autor: Jamroży, Marcin, Majdowski, Filip

Publikováno v: Studia Prawno-Ekonomiczne / Studies in Law and Economics. (122):9-35

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1065554

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Akademický článek

Ograniczenie zakresu stosowania w Polsce autoryzowanego podejścia OECD dotyczącego przypisywania zysku do zagranicznego zakładu / Limitation in scope of applying the authorized OECD approach in respect to profit allocation to the permanent establishment in Poland

Autor: Laskowska, Monika

Publikováno v: Kwartalnik Prawa Podatkowego / Tax Law Quarterly. (3):179-204

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1062979

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Akademický článek

Creation of service permanent establishment in Russian Federation when providing R&D services by foreign specialists

Autor: E. A. Zakharov

Publikováno v: Правоприменение, Vol 5, Iss 2, Pp 120-131 (2021)

The subject. The author examines the criteria of creation of service permanent establishment (PE) in Russia and possibility of creation of this type of PE in providing R&D services in Russia by foreign specialists.The aim of the paper is to confirm o

Externí odkaz: https://doaj.org/article/45bfcd42e65c4053a67d3fa03fcf0d0a

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