But the definition of a permanent establishment is gravely out-dated and completely misses the digital economy.
FORBES: Corporate Tax 2.0: Why France and the World Need a New Tax System for the Digital Age
The first is over such boring words as domicile, permanent establishment and so on.
FORBES: France, Google And The Internet Tax: It's Just Not Going To Fly
Accordingly, the goal should be to have a permanent establishment each time data is collected on a domestic market to fuel a business targeted on that same market.
FORBES: Corporate Tax 2.0: Why France and the World Need a New Tax System for the Digital Age
These interest and royalty payments shall be exempt from any taxes in that State provided that the beneficial owner of the payment is a company or permanent establishment in another Member State.
FORBES: Microsoft's $1 Billion Tax Bill In Denmark. I Don't Think They'll Have To Pay It Actually
She said she looks forward to the re-establishment of a permanent U.S. diplomatic presence in Mogadishu.
For the record, Yugoslavia was (even under Milosevic), and remains, an enthusiastic supporter of the establishment of a permanent war crimes court.
The stated rationale was to permit an orderly transition on the part of the nuclear arsenal and its supporting industrial establishment to a permanent no-testing environment.
As for the other business, the summit completed its main task, which was to approve the establishment of a permanent Ibero-American secretariat in Madrid, so that such empty platitudes can be thought up non-stop, instead of only once a year.
The Montevideo Convention on the Rights and Duties of States (1933) sets forth what is generally accepted as the legal criteria for the establishment of a nation-state: (1) A permanent population, (2) a defined territory, (3) a government, and (4) the capacity to enter into relations with other states.
应用推荐