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permanent establishment

Most tax treaties operate so that business profits are taxed in the country of the taxpayer’s residence, unless the taxpayer has a ‘permanent establishment’ in the other territory. In the ...

permanent establishment

permanent establishment   Quick reference

A Dictionary of Law Enforcement (2 ed.)

Reference type:
Subject Reference
Current Version:
2015
Subject:
Law
Length:
106 words

... establishment Most tax treaties operate so that business profits are taxed in the country of the taxpayer's residence , unless the taxpayer has a ‘permanent establishment’ in the other territory. In the model double-tax agreement drawn up by the Organization for Economic Cooperation and Development, a permanent establishment is defined as a ‘fixed place of business through which the business of an enterprise is wholly or partly carried on’. The model agreement goes on to state specifically that the term ‘permanent establishment’ includes a place of...

permanent establishment

permanent establishment   Quick reference

A Dictionary of Law (9 ed.)

Reference type:
Subject Reference
Current Version:
2018
Subject:
Law
Length:
112 words

...permanent establishment Most tax treaties operate so that business profits are taxed in the country of the taxpayer’s residence , unless the taxpayer has a “permanent establishment” in the other territory. In the model double tax agreement drawn up by the Organization for Economic Cooperation and Development, a permanent establishment is defined as a “fixed place of business through which the business of an enterprise is wholly or partly carried on”. The model agreement goes on to state specifically that the term “permanent establishment” includes a place...

permanent establishment

permanent establishment   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
108 words

... establishment Most tax treaties operate so that business profits are taxed in the country of the taxpayer’s residence, unless the taxpayer has a ‘permanent establishment’ in the other territory. In the model double taxation agreement drawn up by the Organization for Economic Cooperation and Development, a permanent establishment is defined as a ‘fixed place of business through which the business of an enterprise is wholly or partly carried on’. The model agreement goes on to state specifically that the term ‘permanent establishment’ includes a place...

permanent establishment

permanent establishment   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
60 words

... establishment A fixed place of business that a taxpayer of one country has in another country, thus rendering the taxpayer liable to that second country’s taxation. It will include a place of management, branch, office, factory or workshop, and long-term construction projects but it may exclude some sales offices and storage depots. The concept is important in double-taxation ...

permanent establishment

permanent establishment  

Most tax treaties operate so that business profits are taxed in the country of the taxpayer’s residence, unless the taxpayer has a ‘permanent establishment’ in the other territory. In the model ...
Redundancy

Redundancy   Reference library

Garner’s Modern English Usage (4 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Language reference, Usage and Grammar Guides
Length:
926 words
Publisher:
Oxford University Press

...as one of his choices it would have been more obvious both to the writer and to the editors that the phrasing was redundant.) • “Curtis and Company was a prosperous chemist's shop on Crawford Street, the nearest such to Baker Street; Holmes and I both frequented the establishment on a regular basis .” Barbara Paul , “The Sleuth of Christmas Past,” in Holmes for the Holidays 18, 19 ( Martin H. Greenberg et al. eds., 1996 ). (“To frequent” means to “to visit (a place) often or habitually.”) • “That each creature from microbe to man is unique in...

Viewing

Viewing   Reference library

An Oxford Companion to the Romantic Age

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, modern history (1700 to 1945), Literature
Length:
6,051 words
Publisher:
Oxford University Press

...As John Landseer ( 1769–1852 ) put it in an 1834 catalogue of the National Gallery, the institution was designed to be ‘permanent and perennial, so that the public mind may there luxuriate and dwell, and reflect upon, or at its pleasure, revisit, what is there reposited’. At the same time as the project of the National Gallery was being pursued, London saw the emergence of a number of commercial, promotional art galleries—permanent collections of paintings originally commissioned for a specific publication and displayed in purpose-built galleries to...

Central Government, Courts, and Taxation

Central Government, Courts, and Taxation   Quick reference

The Oxford Companion to Family and Local History (2 ed.)

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, Local and Family History
Length:
7,750 words
Publisher:
Oxford University Press

...(the Secretary of State, two permanent under‐secretaries, a dozen clerks, and ‘various cleaning and janitorial staff’). ‘The size of the office was reflected in the quality of its administration. It did not, indeed, could not, administer programmes or policies: it dealt with individuals’ ( C. Emsley , ‘The Home Office and its Sources of Information and Investigation’, English Historical Review , 94 ( 1979 ), 532). Or, as Professor Eastwood has written, it monitored and advised. By comparison, in 1690 the excise establishment had 1 313 employees and by ...

Empire

Empire   Reference library

An Oxford Companion to the Romantic Age

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, modern history (1700 to 1945), Literature
Length:
4,298 words
Publisher:
Oxford University Press

...Parliamentary Under-Secretary of State for the Colonies under Henry Bathurst ( 1762–1834 ), the first Secretary for War and Colonies to take a close interest in colonial affairs. Further bureaucratic recognition of the importance of colonial affairs came with the establishment of a Permanent Under-Secretary in 1825 . Between 1836 and 1847 this office was held by Sir James Stephen ( 1789–1859 ), under whom the Colonial Office was put on a firm organizational footing and rendered an effective instrument in advancing representative government and in...

Design

Design   Reference library

An Oxford Companion to the Romantic Age

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, modern history (1700 to 1945), Literature
Length:
6,178 words
Publisher:
Oxford University Press

...according to classical precedent. Boulton saw his factory as a ‘Temple of the Vulcanian Arts’. Besides manufacturing toys and Sheffield plate on a large scale, he started in the late 1760s to produce high-quality ormolu and silverware, the latter greatly stimulated by the establishment of an Assay Office in Birmingham in 1773 , largely through his efforts. Wedgwood named his new factory ‘Etruria’, on the generally but mistakenly held belief that the Etruscans made the finest antique vases. By selling ‘Vases, Urns and other ornaments after the Etruscan,...

The Poor

The Poor   Quick reference

The Oxford Companion to Family and Local History (2 ed.)

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, Local and Family History
Length:
5,014 words
Publisher:
Oxford University Press

...ended up making financial losses, for it was difficult to oversee the work and few products could be sold. In the second decade of the 18th century the Society for the Propagation (later Promotion) of Christian Knowledge (SPCK), founded in 1698 , began a campaign for the establishment of workhouses in market towns and the larger rural parishes up and down the country under managers who would employ the poor in useful work. In 1723 an Act gave belated recognition to this movement, authorizing the combination of parishes, if necessary, and empowering vestry...

Local Government

Local Government   Quick reference

The Oxford Companion to Family and Local History (2 ed.)

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, Local and Family History
Length:
5,193 words
Publisher:
Oxford University Press

...the practice of appointing standing chairmen of the Commission, instead of annual chairmen or chairmen for individual sessions. The appearance of permanent chairmen (e.g. in Oxfordshire in 1771 , Shropshire in 1785 ) permitted the appearance of capable administrators and administrative continuity. A number of county chairmen made reputations as innovators in organization of the Commission with the establishment of subcommittees to act on specific areas of government. And rather like the zealous magistrates of the early 17th century, some chairmen set out to...

Agricultural History

Agricultural History   Quick reference

The Oxford Companion to Family and Local History (2 ed.)

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, Local and Family History
Length:
4,326 words
Publisher:
Oxford University Press

...writers saw as determinants of an Agricultural Revolution after 1750 have been dated to much earlier periods. In The Agricultural Revolution ( 1967 ) Eric Kerridge argued that the floating of water‐ meadows , the substitution of convertible husbandry for permanent tillage and permanent grass or for shifting cultivation, the introduction of new fallow and other crops, roots, and selected grasses, fen drainage, manuring, and stock breeding were practices that could be dated to the 16th and 17th centuries. Other historians have agreed on the dating...

Painting

Painting   Reference library

An Oxford Companion to the Romantic Age

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, modern history (1700 to 1945), Literature
Length:
5,778 words
Publisher:
Oxford University Press

...but made even more galling by the work's extraordinary scale and long period of gestation—left the artist badly out of pocket. They also came to confirm Barry's increasing self-mythologization as a lone artist fighting heroically against a corrupted and unsympathetic artistic establishment. The kind of self-mythologization, which offered an embittered mirror-image of more dominant narratives of artistic celebrity, was to be shared by William Blake . But while the Society of Artists paintings stood as monolithic testaments to Barry's genius, Blake exalted...

Utopianism

Utopianism   Reference library

An Oxford Companion to the Romantic Age

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, modern history (1700 to 1945), Literature
Length:
4,929 words
Publisher:
Oxford University Press

...the millenarian restoration of an ancient Jewish constitution and homeland. They also saw the ‘Jubilee Day’ expounded in Leviticus 25, when Moses dramatically freed the slaves and restored the alienated lands of the Hebrew tribes, as a loose revolutionary model for the re-establishment in Britain of a democratic, smallholder, agrarian republic. Many *Spenceans thus sought, in the manner of Blake, to bring about the advent of a new Jerusalem in England's ‘green and pleasant land’. Spencean utopias were scarcely disguised manifestos for revolutionary...

Towns

Towns   Quick reference

The Oxford Companion to Family and Local History (2 ed.)

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, Local and Family History
Length:
5,095 words
Publisher:
Oxford University Press

...and it is true that the state in 1688 restored the old pattern of chartered and unchartered towns in all their variety, and that no major changes were made until the 19th century. However, piecemeal improvements under Acts of Parliament were numerous, especially in the establishment of improvement commissions from 1725 ; these enjoyed wide powers to raise money and to provide services, and in consequence corporate towns acquired a valuable supplementary authority, while unincorporated towns acquired a vital means of self‐government. As a result,...

Irish Local and Family History

Irish Local and Family History   Quick reference

The Oxford Companion to Family and Local History (2 ed.)

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, Local and Family History
Length:
4,921 words
Publisher:
Oxford University Press

...values as the basis for the construction of a distinctive Irish identity in the modern world. Therefore, within this colonial context, the Irish past never entered totally into history, because it never passed fully out of politics. This quickening of interest encouraged the establishment of libraries, the publication of source materials (especially in translation), and the detailed mapping, recording, and collection of antiquities. By the 1870s a national museum, a national library, and a record office had all been established, and Ireland also possessed a...

26 The History of the Book in the Nordic Countries

26 The History of the Book in the Nordic Countries   Reference library

The Oxford Companion to the Book

Reference type:
Subject Reference
Current Version:
2010
Subject:
History, Social sciences
Length:
5,145 words
Publisher:
Oxford University Press
Illustration(s):
1

..., and twenty c .1800 . A few provincial presses (Elsinore, Sorø, Aarhus, and Odense) operated for short periods, but provincial *printing offices were not established on a more permanent basis until the 1730s , when they often centred on a local newspaper. In 1643 , Tyge Nielsen came to Christiania (Oslo) as Norway’s first printer. This was the only Norwegian town with a permanent printing office until printing began in Bergen ( 1721 ), followed by Trondheim ( 1739 ); many authors on the west coast continued to use Copenhagen presses. The Danish and...

39 The History of the Book in the Indian Subcontinent

39 The History of the Book in the Indian Subcontinent   Reference library

The Oxford Companion to the Book

Reference type:
Subject Reference
Current Version:
2010
Subject:
History, Social sciences
Length:
10,044 words
Publisher:
Oxford University Press
Illustration(s):
1

...deploring the ‘eternal treacherous behaviour’ of his Bengali assistants (Shaw, Printing , 24–5 ). Two events in 1800 were to have a momentous effect on printing in south and southeast Asia. The first was the establishment in Calcutta of the Fort William College to train the British civilians of the East India Company. The second was the establishment of a Baptist mission at Serampore (25 km from Calcutta) by William *Carey , an ex-cobbler, who arrived at Calcutta in 1793 . His first few years in India were spent in Malda, working for an indigo planter, and...

27 The History of the Book in the Iberian Peninsula

27 The History of the Book in the Iberian Peninsula   Reference library

The Oxford Companion to the Book

Reference type:
Subject Reference
Current Version:
2010
Subject:
History, Social sciences
Length:
6,196 words
Publisher:
Oxford University Press

...commercial fairs and a civic elite active in the import and export business. Castile’s commercial prosperity and the growth of its governmental administration and universities ensured that printing became a permanent industry. The Catholic Monarchs’ legal measures to stimulate printing and the book trade were potent weapons in their establishment. Printers’ exemption from military service and the reduction of taxes on book imports served to encourage the book trade and turn it into an attractive mercantile sector. These measures also included incentives...

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