PERMANENT ESTABLISHMENT in Danish translation

• fast driftssted
• faste driftssted
• bedriftssted

Examples of using Permanent establishment in English and their translations into Danish

At the same time, the pace of legislative change(such as the increasing enforcement of permanent establishment) is actually speeding up. Countries are using this type of legislation to increase overall levels of tax revenue.
Samtidig ændrer lovgivningen(fx strammere håndhævelse af reglerne vedrørende faste driftssteder) sig i et stadigt højere tempo, idet de enkelte lande benytter denne type lovgivning til at øge deres skatteindtægter.

That definition of a permanent establishment as an autonomous fiscal entity is consonant with international legal practice as reflected in the model tax convention drawn up by the Organisation for Economic Cooperation
Denne definition af det faste driftssted som en selvstændig skattemæssig enhed er i overensstemmelse med den internationale retspraksis, som den kommer til udtryk i den modeloverenskomst, der er udarbejdet af Organisationen for Økonomisk Samarbejde

Removing obstacles to cross-border services: The"mutual evaluation" provided particular evidence of difficulties in the cross-border provision of services without permanent establishment where the service provider is not permanently based in the country he/she is offering the service.
Fjernelse af hindringer for grænseoverskridende tjenesteydelser: Den gensidige evaluering gav navnlig tydelige beviser for vanskelighederne i forbindelse med grænseoverskridende levering af tjenesteydelser uden fast forretningssted hvor tjenesteyderen ikke er permanent baseret i det land, han/hun tilbyder tjenesten.

L. RonHubbard moved all operations and saw to the permanent establishment for the headquarters of the Hubbard Association of Scientologists in Phoenix, Arizona.
flyttede Ron alle aktiviteter og sørgede for den permanente oprettelse af hovedkvarteret for Hubbard Association of Scientologists i Phoenix, Arizona.

her country of residence unless the income in question can be linked to a'permanent establishment' in another country.
principielt skattepligtigt i sit hjemland, medmindre den pågældende indkomst kan relateres til et»permanent forretningssted« i et andet land.

the existence of a permanent establishment certified by the tax authority of the Member State in which the receiving company is resident for tax purposes or in which the permanent establishment is situated;
eksistensen af et fast driftssted attesteret af skattemyndighederne i den medlemsstat, hvor det modtagende selskab har sit skattemæssige hjemsted, eller hvor det faste driftssted er beliggende.

The tax treatment of a permanent establishment which an SE resident for tax purposes in one Member State maintains in another Member State shall not result in a greater charge to tax for that permanent establishment than would arise in the case of a company which carries on a business of the same nature and is resident for tax purposes in that other State.
Reglerne for beskatningen af et bedriftssted, som et SE-selskab med skattemæssig hjemsted i en medlemsstat har i en anden medlemsstat, må ikke føre til en større skattebyrde for bedriftsstedet end den, der skulle bæres af et i skattemæssig henseende i den pågældende stat hjemmehørende selskab, der udøver samme virksomhed.

It is also contrary to those provisions for a Member State to allow a currency loss to be deducted as operating expenditure in respect of an undertaking with a registered office in a Member State only in so far as its permanent establishment in another Member State does not make any taxfree profits.
Disse bestemmelser er også til hinder for, at det omhandlede valutatab alene er fradragsberettiget som driftsomkostning for en virksomhed, der har sit hjemsted i en medlemsstat, i det omfang det faste driftssted, der tilhører sidstnævnte virksomhed, og som er beliggende i en anden medlemsstat, ikke har haft skattefri indkomst.

of startup capital granted to Deutsche Shell's permanent establishment in another Member State.
behandling af valutanedskrivningen af en indskudskapital(herefter»indskudskapitalen«) bevilget til selskabets faste driftssted, som er beliggende i en anden medlemsstat, ved tilbageførslen af denne kapital.

in the Member State where its permanent establishment is situated.
hvor selskabets faste driftssted er beliggende.

or the company whose permanent establishment is treated as the payer, of interest or royalties is an associated company of the company which is the beneficial owner, or whose permanent establishment is treated as the beneficial owner, of that interest or those royalties.
eller det selskab, hvis faste driftssted anses for at være betaleren af renter eller royalties, er et selskab, som er associeret med det selskab, der er den retmæssige ejer, eller hvis faste driftssted anses for at være den retmæssige ejer af disse renter eller royalties.

The profits repatriated to Germany from the permanent establishment were deducted from the‘startup capital' in amounts calculated on the basis of the exchange rate for the German mark(DEM)
Ved hjemtagning til Tyskland af overskud fra det faste driftssted blev der i den fremførte indskudskapital foretaget fradrag under anvendelse af kursen mellem tyske mark(DEM) og italienske lire(ITL) på datoen for

the receiving company or permanent establishment shall be entitled on expiry of the year in question to interest on the tax which is refunded at a rate corresponding to the national interest rate to be applied in comparable cases under the domestic law of the source State.
inden for denne periode, har det modtagende selskab eller det faste driftssted ret til ved udløbet af det pågældende år at pålægge den skat, der tilbagebetales, renter med en sats, som svarer til den nationale rentesats, der anvendes i lignende sager i henhold til kildestatens nationale lovgivning.

Provision is made for deductible losses to be reincorporated automatically in cases where:- reincorporation has not occurred by the end of the fifth year following that during which the loss became deductible;- the permanent establishment or subsidiary is sold, wound up or transformed into a subsidiary or permanent establishment;- the undertaking's holding in the capital of the subsidiary falls below the minimum level laid down.
Automatisk efterpåligning af tidligere fradragne tab er forudset i det tilfælde, hvor:- efterpåligning ikke har fundet sted ved udgangen af det femte år efter det år, hvor underskuddet blev bragt til fradrag;- det faste driftssted eller datterselskabet er afhændet, likvideret eller omdannet til henholdsvis et datterselskab eller et fast driftssted;

whether it is also contrary to Article 52 in conjunction with Article 58 of the Treaty if the currency loss concerned is deductible as operating expenditure of an undertaking with its registered office in a Member State only in so far as its permanent establishment in another Member State has not obtained any taxfree profits.
det første spørgsmål besvares bekræftende, oplyst, om traktatens artikel 52, jf. artikel 58, også er til hinder for, at det omhandlede valutatab alene er fradragsberettiget som driftsomkostning for en virksomhed, der har sit hjemsted i en medlemsstat, i det omfang det faste driftssted, der tilhører sidstnævnte virksomhed, og som er beliggende i en anden medlemsstat, ikke har haft skattefri indkomst.

The answer to the second question must therefore be that it is also contrary to Article 52 in conjunction with Article 58 of the Treaty for a Member State to allow a currency loss to be deducted as operating expenditure in respect of an undertaking with a registered office in a Member State only in so far as its permanent establishment in another Member State does not make any taxfree profits.
Det andet spørgsmål skal derfor besvares med, at traktatens artikel 52, jf. artikel 58, også er til hinder for, at det omhandlede valutatab alene er fradragsberettiget som driftsomkostning for en virksomhed, der har sit hjemsted i en medlemsstat, i det omfang det faste driftssted, der tilhører sidstnævnte virksomhed, og som er beliggende i en anden medlemsstat, ikke har haft skattefri indkomst.

also all those types of permanent establishment which are listed in the second subparagraph, point(a), of the first paragraph of Article 2, in a manner which distinguishes them from other categories of entity listed in the second subparagraph, point(b), of that article, which are excluded from the definition of permanent establishment under the Convention.
alle de typer af faste driftssteder, der opregnet i denne artikels stk. 1, nr. 2, litra a, i modsætning til andre typer enheder, der er opregnet i artiklens stk. 1, nr. 2, litra b, som ikke er omfattet af denne konventionelle definition på et fast driftssted.

of the negative results of a permanent establishment situated in another Member State which belongs to a company with a registered office in the first State solely because those negative results are not capable of being taken into account for tax purposes in the Member State where the permanent establishment is situated.
de negative resultater fra et fast driftssted, der er beliggende i en anden medlemsstat, og som tilhører et selskab, hvis hjemsted er beliggende på den første medlemsstats område, blot fordi der ikke i skattemæssig henseende kan tages hensyn til sådanne resultater i den medlemsstat, hvor det faste driftssted er beliggende.

Interest payments made on debt-claims issued by debtors who are residents of Switzerland or pertaining to permanent establishments of non-residents located in Switzerland shall be excluded from the retention.
Rentebetalinger i forbindelse med fordringer emitteret af debitorer, der er hjemmehørende i Schweiz eller hører til ikke-hjemmehørende personers faste driftssteder i Schweiz, er undtaget fra tilbageholdelse.

List of the taxes to which undertakings, permanent establishments and subsidiaries must be subject in order to come under the provisions of the Directive. 4.
Opregning af de skatter, som virksomhederne, de faste driftssteder eller filialerne skal være underlagt for at være omfattet af direktivets bestemmelser. 4.