Betriebsstätte durch grenzüberschreitende Internet- Transaktionen?
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The work Betriebsstätte durch grenzüberschreitende Internet- Transaktionen? 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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Betriebsstätte durch grenzüberschreitende Internet- Transaktionen?
Resource Information
The work Betriebsstätte durch grenzüberschreitende Internet- Transaktionen? 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
- Betriebsstätte durch grenzüberschreitende Internet- Transaktionen?
- Summary
- Permanent establishment by cross-border internet transactions. In particular with reference to the Federal Tax Court decision of 30 October 1996. This article deals with the question in which circumstances cross-border internet transactions create a permanent establishment in the other state. In particular with reference to the interpretation of the concept of permanent establishment in a Federal Tax Court decision of 30 October 1996 (Rohrleitungsurteils, controlled pipeline constitutes permanent establishment)
- Citation source
- In: Internationales Steuerrecht. - Munchen. - Vol. 7 (1998),
- 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/R7nXdtTEmyI/" 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/R7nXdtTEmyI/">Betriebsstätte durch grenzüberschreitende Internet- Transaktionen?</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>
