The Resource German tax authority's view of PE taxation

German tax authority's view of PE taxation

Label
German tax authority's view of PE taxation
Title
German tax authority's view of PE taxation
Creator
Subject
Language
eng
Summary
This article reviews the German tax authority's views on PE taxation in treaty and non-treaty cases. The German tax authority has not yet answered the questions about permanent establishments and Internet servers, intangible assets, and income allocation, making calculation of the tax consequences of a German PE difficult
Citation source
In: Tax notes international. - Arlington. - Vol. 32 (2003),
http://library.link/vocab/creatorName
  • Strunk, G
  • Bös, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • PE
  • internet server
  • e-commerce
  • allocation of income
Label
German tax authority's view of PE taxation
Instantiates
Publication
Label
German tax authority's view of PE taxation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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