The Resource Does working from home constitute a PE under German law?
Does working from home constitute a PE under German law?
Resource Information
The item Does working from home constitute a PE under German law? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Does working from home constitute a PE under German law? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Label
- Does working from home constitute a PE under German law?
- Title
- Does working from home constitute a PE under German law?
- Language
- eng
- Summary
- In this article, the author reviews recent German case law on permanent establishment and examines whether working from home constitutes a PE under German domestic and treaty law
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 105 (2022), no. 9 ; p. 1021-1027
- http://library.link/vocab/creatorName
- Klein, C
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- PE
- home office
- tax treaty
- domestic tax law
- Label
- Does working from home constitute a PE under German law?
- Label
- Does working from home constitute a PE under German law?
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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/portal/Does-working-from-home-constitute-a-PE-under/9rCGhTBnBWc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Does-working-from-home-constitute-a-PE-under/9rCGhTBnBWc/">Does working from home constitute a PE under German law?</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="https://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/portal/Does-working-from-home-constitute-a-PE-under/9rCGhTBnBWc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Does-working-from-home-constitute-a-PE-under/9rCGhTBnBWc/">Does working from home constitute a PE under German law?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
