The Agency Permanent Establishment in Germany
von Rüdiger Urbahns
Taschenbuch
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.
Maße: 21.0 x14.8 x0.4 cm
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