Valsts valodas centra izstrādātie grāmatvedības, vadībzinātnes, tirgvedības un tirdzniecības termini
Terminu kolekcijā apkopoti Valsts valodas centra izstrādātie grāmatvedības, vadībzinātnes, tirgvedības un tirdzniecības termini.
Grupa: Valsts valodas centrs
Nozare: Grāmatvedība. Vadībzinātne. Tirgvedība. Tirdzniecība
Konteksts: [..] Article 4 – Dual Resident Entities. Where by reason of the provisions of a Covered Tax Agreement a person other than an individual is a resident of more than one Contracting Jurisdiction, the competent authorities of the Contracting Jurisdictions shall endeavour to determine by mutual agreement the Contracting Jurisdiction of which such person shall be deemed to be a resident for the purposes of the Covered Tax Agreement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Covered Tax Agreement except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting Jurisdictions. [..]
Avots: Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Kolekcija: Valsts valodas centra izstrādātie grāmatvedības, vadībzinātnes, tirgvedības un tirdzniecības termini
Nozares: Grāmatvedība. Vadībzinātne. Tirgvedība. Tirdzniecība, Grāmatvedība. Vadībzinātne. Tirgvedība. Tirdzniecība