RECENT PROBLEMS OF DEFINITION AND TAXATION OF GERMAN PERMANENT ESTABLISHMENTS - The definition of permanent establishment 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 ...
Year of publication: |
2005
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Authors: | Dehnen, Peter H. ; Bacht, Silke |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 59.2005, 10, p. 445-453
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