Voorbeelden van het gebruik van Permanent establishment in het Engels en hun vertalingen in het Nederlands
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Definition of permanent establishment.
Permanent establishment for the general partner or fund manager.
Article 1 paragraph 1: Permanent establishment.
Hybrid permanent establishment mismatches.
Special case of the transfer of a permanent establishment.
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Income of a permanent establishment in a third country.
Computation of income of a foreign permanent establishment.
The term“permanent establishment” shall not be deemed to include.
associated company and permanent establishment.
The term"permanent establishment" shall be deemed not to include.
The same mechanism applies to benefits derived from a foreign permanent establishment.
Increased personal permanent establishment risk as of 2020.
Permanent establishment in the new world:
Losses incurred by a permanent establishment in a third country.
Permanent establishment or temporary exercise of the profession in Belgium.
Diverging definitions of permanent establishment and tax residence.
Permanent establishment or temporary exercise of the profession in Belgium Legal base.
The tax will be charged on the permanent establishment acquiring those assets.
A permanent establishment shall be treated as the beneficial owner of interest or royalties.
HomeNews& EventsNews Fictitious permanent establishment for foreign company.
A wide range of options were examined to simplify the conditions applying to permanent establishment.
Increased personal permanent establishment risk as of 2020- PKF-VMB.
This Member State will tax the income and capital gains derived by the permanent establishment receiving the assets.
Fictitious permanent establishment for foreign company- Mazars- Netherlands.
A taxpayer shall be regarded as an associated enterprise to its permanent establishment in a third country.
A losses incurred by the permanent establishment of a resident taxpayer situated in a third country;
This will be the case if the activities carried out abroad are discontinued via the permanent establishment.
The taxpayer's tax residence or its permanent establishment is subsequently transferred to a third country;
It is possible that the company had not offset its total amount against profits arising from the permanent establishment.
Article 2(c), containing the definition of permanent establishment is renumbers as Article 2(e)