The Resource Asset allocation to bank permanent establishments : the German perspective

Asset allocation to bank permanent establishments : the German perspective

Label
Asset allocation to bank permanent establishments : the German perspective
Title
Asset allocation to bank permanent establishments : the German perspective
Creator
Subject
Language
eng
Summary
There are special regulations covering the determination of profits and, thus, the taxation of bank permanent establishments in Germany. Mainly, these rules relate to the determination of the key entrepreneurial risk-taking function and, consequently, the allocation of assets. Given that the rules are largely pro-fiscal and not always in conformity with the arm's length principle, double taxation may result
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 5 ; p. 353-357
http://library.link/vocab/creatorName
  • Engelen, C
  • Tcherveniachki, V
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • banking
  • PE
  • allocation of profits
  • AOA
  • asset
  • arm's length principle
  • key entrepreneurial risk-taking functions
Label
Asset allocation to bank permanent establishments : the German perspective
Instantiates
Publication
Label
Asset allocation to bank permanent establishments : the German perspective
Publication

Library Locations

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      52.3736660 4.9336932
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