The Resource Der Geschäftsführer als ständiger/abhängiger Vertreter = Managing director as permanent/dependent agent

Der Geschäftsführer als ständiger/abhängiger Vertreter = Managing director as permanent/dependent agent

Label
Der Geschäftsführer als ständiger/abhängiger Vertreter = Managing director as permanent/dependent agent
Title
Der Geschäftsführer als ständiger/abhängiger Vertreter = Managing director as permanent/dependent agent
Creator
Subject
Language
eng
Summary
A person acting in a contracting state on behalf of an enterprise who habitually concludes contracts may constitute an agency PE, both under domestic law and tax treaty provisions. However, so far it has been unclear whether a chairman, a managing director, or board members of a legal person acting as sales force in market (source) states could constitute an agency PE. German courts tended to consider board members as acting "as the corporation itself" and not "on behalf of the corporation", thus refusing the application of the agency PE rule. In its recent decision of 23 October 2018, I R 54/16, the German Federal Fiscal Court took the opposite view and confirmed that managing directors and board members of a corporation (regardless of the ownership) very well may constitute a PE, both under German domestic law and tax treaty provisions. The author discusses the recent court decision and its consequences for international profit attribution
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 29 (2019), no. 8 ; p. 377-386
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • director
  • agency PE
  • tax treaty
  • allocation of profits
  • case law
Label
Der Geschäftsführer als ständiger/abhängiger Vertreter = Managing director as permanent/dependent agent
Instantiates
Publication
Label
Der Geschäftsführer als ständiger/abhängiger Vertreter = Managing director as permanent/dependent agent
Publication

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