The Resource Die Gewinnermittlung der Geschäftsführungsbetriebsstätte
Die Gewinnermittlung der Geschäftsführungsbetriebsstätte
Resource Information
The item Die Gewinnermittlung der Geschäftsführungsbetriebsstätte represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Die Gewinnermittlung der Geschäftsführungsbetriebsstätte represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- "Profit determination of a management permanent establishement". The article discusses (i) attribution of profits between general enterprise and PE in general, (ii) opinions of the German tax authorities and the OECD approach and (iii) treatment of management services of a PE for purposes of profit attribution to PEs (profit mark-up or not?)
- Language
- eng
- Label
- Die Gewinnermittlung der Geschäftsführungsbetriebsstätte
- Title
- Die Gewinnermittlung der Geschäftsführungsbetriebsstätte
- Language
- eng
- Summary
- "Profit determination of a management permanent establishement". The article discusses (i) attribution of profits between general enterprise and PE in general, (ii) opinions of the German tax authorities and the OECD approach and (iii) treatment of management services of a PE for purposes of profit attribution to PEs (profit mark-up or not?)
- Citation source
- Bound in: Körperschaftsteuer Internationales Steuerrecht Doppelbesteuerung : Festschrift für Franz Wassermeyer zum 65. Geburtstag. - München : Verlag C.H. Beck, 2005 ; p. 723-746
- http://library.link/vocab/creatorName
- Haarmann, W
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- PE
- allocation of profits
- Label
- Die Gewinnermittlung der Geschäftsführungsbetriebsstätte
- Label
- Die Gewinnermittlung der Geschäftsführungsbetriebsstätte
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Gewinnermittlung-der/2sKPRQu-9es/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Gewinnermittlung-der/2sKPRQu-9es/">Die Gewinnermittlung der Geschäftsführungsbetriebsstätte</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Gewinnermittlung-der/2sKPRQu-9es/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Gewinnermittlung-der/2sKPRQu-9es/">Die Gewinnermittlung der Geschäftsführungsbetriebsstätte</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
