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Sökresultat: "grön teknik b installation installation" | Alla | 12 träffar
/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / Mest-gynnad-nations-klausuler / Skatteavtal där en mest-gynnad-nations-klausul har aktiverats / Indien
12 punkt 3 b i skatteavtalet mellan Sverige och Indien ska tillämpas så att uttrycket ”ersättning för tekniska tjänster” inte omfattar ersättning för tjänster i egenskap av företagsledare. Ersättning för tjänster i egenskap av tekniker eller konsult
Saknas: grön
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / Mest-gynnad-nations-klausuler / Skatteavtal där en mest-gynnad-nations-klausul har aktiverats / Indien
mellan Indien och Portugal tillämpas av Indien fr.o.m. den 1 april 2001. Eftersom övriga villkor i MFN-klausulen är uppfyllda påverkar det tillämpningen av artikel 12 i avtalet mellan Sverige och Indien från samma tidpunkt. Följden är att artikel 12 punkt 3 b
Saknas: grön
/ Vägledning / 2019 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 5 Permanent establishment
” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction or installation
Saknas: grön
/ Vägledning / 2020 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 5 Permanent establishment
” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction or installation
Saknas: grön
/ Vägledning / 2018 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 5 Permanent establishment
” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction or installation
Saknas: grön
/ Vägledning / 2022 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 5 Permanent establishment
” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction or installation
Saknas: grön
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 5 Permanent establishment
“permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: a) a place of management; b) a branch; c) an office; d) a factory
Saknas: grön
/ Vägledning / 2023 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 5 Permanent establishment
is wholly or partly carried on. 2. The term “permanent establishment” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction
Saknas: grön
/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 5 Permanent establishment
” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction or installation
Saknas: grön
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 5 Permanent establishment
term “permanent establishment” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site
Saknas: grön teknik