The Resource Attribution of profits to permanent establishments of multinational banking enterprises in Germany - how to determine the 'free capital' under the decree of the German Federal Ministry of Finance

Attribution of profits to permanent establishments of multinational banking enterprises in Germany - how to determine the 'free capital' under the decree of the German Federal Ministry of Finance

Label
Attribution of profits to permanent establishments of multinational banking enterprises in Germany - how to determine the 'free capital' under the decree of the German Federal Ministry of Finance
Title
Attribution of profits to permanent establishments of multinational banking enterprises in Germany - how to determine the 'free capital' under the decree of the German Federal Ministry of Finance
Creator
Subject
Language
eng
Summary
This article focuses on the attribution of capital of multinational banks operating through branches. It outlines the proposals made by the OECD in the revised version of its discussion draft regarding banks and analyses the regulations set out by the German Federal Ministry of Finance in its decree of 29 September 2004
Citation source
In: Intertax. - The Hague. - Vol. 34 (2006),
http://library.link/vocab/creatorName
Seitz, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • attribution of profits
  • MNE
  • banking
  • branch
Label
Attribution of profits to permanent establishments of multinational banking enterprises in Germany - how to determine the 'free capital' under the decree of the German Federal Ministry of Finance
Instantiates
Publication
Label
Attribution of profits to permanent establishments of multinational banking enterprises in Germany - how to determine the 'free capital' under the decree of the German Federal Ministry of Finance
Publication

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