Die Gewinnermittlung der Geschäftsführungsbetriebsstätte
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The work Die Gewinnermittlung der Geschäftsführungsbetriebsstätte 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.
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Die Gewinnermittlung der Geschäftsführungsbetriebsstätte
Resource Information
The work Die Gewinnermittlung der Geschäftsführungsbetriebsstätte 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
- Die Gewinnermittlung der Geschäftsführungsbetriebsstätte
- Language
- eng
- Summary
- "Profit determination of a management permanent establishement". The article discusses (i) attribution of profits between general enterprise and PE in general, (ii) opinions of the German tax authorities and the OECD approach and (iii) treatment of management services of a PE for purposes of profit attribution to PEs (profit mark-up or not?)
- Citation source
- Bound in: Körperschaftsteuer Internationales Steuerrecht Doppelbesteuerung : Festschrift für Franz Wassermeyer zum 65. Geburtstag. - München : Verlag C.H. Beck, 2005 ; p. 723-746
- Geographic coverage
- International
- Language note
- German
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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/Vz9aBV2dATU/" 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/Vz9aBV2dATU/">Die Gewinnermittlung der Geschäftsführungsbetriebsstätte</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>
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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/Vz9aBV2dATU/" 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/Vz9aBV2dATU/">Die Gewinnermittlung der Geschäftsführungsbetriebsstätte</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>
