The Resource Freistellung von Gründungskosten einer festen Einrichtung? = Tax exemption for start-up costs of a fixed base?

Freistellung von Gründungskosten einer festen Einrichtung? = Tax exemption for start-up costs of a fixed base?

Label
Freistellung von Gründungskosten einer festen Einrichtung? = Tax exemption for start-up costs of a fixed base?
Title
Freistellung von Gründungskosten einer festen Einrichtung? = Tax exemption for start-up costs of a fixed base?
Creator
Subject
Language
eng
Summary
The author discusses the treatment under tax treaty law of start-up costs relating to the creation of a fixed base under the former Art. 14 of the OECD Model, and the findings of the German Federal Fiscal Court regarding attribution of profits under Article 7 of the OECD Model
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
Hagemann, T
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • allocation of profits
  • fixed base
  • PE
  • case law
Label
Freistellung von Gründungskosten einer festen Einrichtung? = Tax exemption for start-up costs of a fixed base?
Instantiates
Publication
Label
Freistellung von Gründungskosten einer festen Einrichtung? = Tax exemption for start-up costs of a fixed base?
Publication

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