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The Agency Permanent Establishment in Germany: Translation and interpretation of the German Federal Tax Court (Bundesfinanzhof) decision of 3 August 2005
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The Agency Permanent Establishment in Germany: 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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MORE INFO
Format
Paperback
Publisher
Grin Publishing
Country
Germany
Date
19 January 2009
Pages
40
ISBN
9783640246809

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.

Read More
Format
Paperback
Publisher
Grin Publishing
Country
Germany
Date
19 January 2009
Pages
40
ISBN
9783640246809