Asset allocation to bank permanent establishments : the German perspective
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The work Asset allocation to bank permanent establishments : the German perspective represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Asset allocation to bank permanent establishments : the German perspective
Resource Information
The work Asset allocation to bank permanent establishments : the German perspective represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Asset allocation to bank permanent establishments : the German perspective
- Language
- eng
- Summary
- There are special regulations covering the determination of profits and, thus, the taxation of bank permanent establishments in Germany. Mainly, these rules relate to the determination of the key entrepreneurial risk-taking function and, consequently, the allocation of assets. Given that the rules are largely pro-fiscal and not always in conformity with the arm's length principle, double taxation may result
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 5 ; p. 353-357
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Asset allocation to bank permanent establishments : the German perspectiveWork of
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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/resource/7MJgFcmeiaI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/7MJgFcmeiaI/">Asset allocation to bank permanent establishments : the German perspective</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>
