Hugtakasafn þýðingamiðstöðvar utanríkisráðuneytisins
Hugtakasafn : Eitt hugtak
- ÍSLENSKA
- ætluð starfsstöð
- ENSKA
- deemed place of business
- Svið
- fjármál
- Dæmi
- [is] væntanlegt
- [en] permanent establishment means:
(a)
a place of business or a deemed place of business located in a jurisdiction where it is treated as a permanent establishment in accordance with an applicable tax treaty, provided that such jurisdiction taxes the income attributable to it in accordance with a provision similar to Article 7 of the OECD Model Tax Convention on Income and Capital, as amended;
(b)
if there is no applicable tax treaty, a place of business or a deemed place of business located in a jurisdiction which taxes the income attributable to such place of business on a net basis in a manner similar to which it taxes its own tax residents; - Rit
-
[is]
TILSKIPUN RÁÐSINS (ESB) 2022/2523 frá 14. desember 2022
um að tryggja alþjóðlega lágmarksskattlagningu fjölþjóðlegra fyrirtækjasamstæðna og stórra innlendra samstæðna í Sambandinu - [en] COUNCIL DIRECTIVE (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
- Skjal nr.
- 32022L2523
- Aðalorð
- starfsstöð - orðflokkur no. kyn kvk.
Takk fyrir
Ábendingin verður notuð til að bæta gæði þjónustu og upplýsinga á vef Stjórnarráðsins. Hikaðu ekki við að hafa samband ef þig vantar aðstoð.