Germany - Permanent Establishment Taxation in Germany in a Post-AOA-Implementation Era: A Primer on Exceptions and Problem Areas

• Autores: Sven Hentschel, Gerhard Kraft, Till Moser
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 2-3, 2018, págs. 73-81
• Idioma: inglés
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• Resumen

  • This article examines the implementation of the Authorized OECD Approach in Germany, which is problematic, as most German tax treaties are not based on the current article 7 of the OECD Model, potentially resulting in a mismatch in treatment of PEs from a domestic law versus treaty perspective. To remedy this, Germany has enacted an escape clause. This article classifies Germany’s tax treaties, providing a taxonomy of treaties falling under the purview of the escape clause in particular contexts.