Sökning: "International company taxation"

Hittade 2 avhandlingar innehållade orden International company taxation.

  1. 1. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention

    Författare :Linus Jacobsson; Mattias Dahlberg; Bertil Wiman; Mar­jaana Helminen; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; PE; permanent establishment; taxation; international taxation; tax treaty; OECD MTC; Article 5; related person; related company; related enterprise; BEPS; Finansrätt; Fiscal Law;

    Sammanfattning : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. LÄS MER

  3. 2. Västsvensk petroleumindustri 1945-2000 : etablering och tillväxt

    Författare :Kurt Johnsson; Chalmers tekniska högskola; []
    Nyckelord :HUMANIORA; HUMANITIES; technological systems; petroleum industry; fuel refinery; innovation; institution; industrial network; petrochemicals;

    Sammanfattning : The purpose of the study has been to describe and analyse the establishment and growth of the petroleum industry in western Sweden during the second half of the twentieth century. Empirical data shows that the development of refineries has in large part been governed by environmental changes where belonging to an international concern with large financial resources, and a determined investment in FoU in order to be at the forefront, has been advantageous. LÄS MER