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The Resource Gewinnabgrenzung nach dem Authorised OECD Approach (AOA)

Gewinnabgrenzung nach dem Authorised OECD Approach (AOA)

Label
Gewinnabgrenzung nach dem Authorised OECD Approach (AOA)
Title
Gewinnabgrenzung nach dem Authorised OECD Approach (AOA)
Contributor
Subject
Language
eng
Summary
The Authorized OECD Approach (AOA) standardizes an unrestricted fiction of independence for the profit allocation between parent company and permanent establishment. This leads to a fundamental and extremely practice-relevant change in the international definition of profits of permanent establishments. The constant expansion of the concept of permanent establishments by the OECD also ensures that more and more planned and unplanned permanent establishments are created. As a result, the number of planned and unplanned permanent establishments is increasing. This book provides a solution-oriented analysis of the legal framework and the individual regulations of the AOA - the German Federal Law on the Establishment of Business Combinations. The complex subject matter of the AOA is fully explored: explanation of the undefined legal terms and the normative framework from the perspective of the OECD as well as European Union and national law, allocation of profits according to the AOA in detail, e.g. assumed relationships under the law of obligations, assets, endowment capital, personnel functions, relocation of functions, representative offices, documentation, auxiliary invoices and auxiliary invoices, AOA and industry specific characteristics: mechanical and plant engineering, bank premises, insurance companies, production facilities and finally, the application of AOA in selected countries in Europe, Asia, Africa, the Middle East, North America and South America
Geographic coverage
International
Index
no index present
Language note
German
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Oestreicher, A
  • Schnitger, A. (Arne)
  • Wellens, L
http://library.link/vocab/subjectName
  • AOA
  • allocation of profits
  • PE
Label
Gewinnabgrenzung nach dem Authorised OECD Approach (AOA)
Instantiates
Publication
Extent
747 p.
Isbn
9783504261061
Label
Gewinnabgrenzung nach dem Authorised OECD Approach (AOA)
Publication
Extent
747 p.
Isbn
9783504261061

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932