The Agency Permanent Establishment in Germany
| Autor: | Urbahns, Ruediger |
|---|---|
| EAN: | 9783640246809 |
| Auflage: | 001 |
| Sachgruppe: | Recht |
| Sprache: | Englisch |
| Seitenzahl: | 40 |
| Produktart: | Kartoniert / Broschiert |
| Veröffentlichungsdatum: | 19.01.2009 |
| Untertitel: | Translation and interpretation of the German Federal Tax Court (Bundesfinanzhof) decision of 3 August 2005 |
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Scientific Essay from the year 2009 in the subject Law - Public Law / Administrative Law, grade: keine, , language: English, abstract: The intention of this script is to provide the international tax expert community respectively (tax) managers dealing with international PE cases with a first familiarization of the German agency PE concept. For this purpose the Bundesfinanzhof decision of 3 August 2005 ¿ regarding a disputed agency PE under the Germany/Portugal double tax convention in the construction industry - shall serve as an example and is thus translated and shortly commented in this sense.
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