The Resource Recent problems of definition and taxation of German permanent establishments

Recent problems of definition and taxation of German permanent establishments

Label
Recent problems of definition and taxation of German permanent establishments
Title
Recent problems of definition and taxation of German permanent establishments
Creator
Subject
Language
eng
Summary
The definition of permanent establishment (PE) varies from country to country, but the main problem in the tax area is the same: economically, a PE is simply part of a cross-border company, but for tax purposes, it is to be treated as a separate entity, at least according to the OECD's new approach, which is often referred to as the "separate enterprise theory". This article examines the German definition of PE as well as the difficulties arising from this definition in national and international contexts. The OECD's new approach and its implications for the taxation of a PE in Germany or the PE of a German company abroad are also analysed
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 59 (2005),
http://library.link/vocab/creatorName
  • Dehnen, P.H
  • Bacht, S
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
PE
Label
Recent problems of definition and taxation of German permanent establishments
Instantiates
Publication
Label
Recent problems of definition and taxation of German permanent establishments
Publication

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