Germany: Profit and loss attribution between head office and permanent establishment in different jurisdictions: the German tax administration's point of view critically analysed

• Autores: Gerhard Kraft
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 3, 2001, págs. 82-87
• Idioma: inglés
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• Resumen

  • The author examines the position on income allocation taken by the German tax authorities in a decree issued at the end of 1999.