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Ingo Berner

Betriebsstättenbesteuerung nach dem AOA

Eine Untersuchung der Implementierung in § 1 Abs. 5 AStG
[Taxation of Permanent Establishments under the AOA. The implementation in Germany's Foreign Transaction Tax Act § 1 Paragraph 5.]
2016. XVI, 234 pages.
Veröffentlichungen zum Steuerrecht (SteuerR) 2
Published in German.
  • sewn paper
  • available
  • 978-3-16-154631-0
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Summary
Ingo Berner analyses the implementation of the »Authorised OECD Approach« (AOA), treating permanent establishments (PEs) of international enterprises as functionally separate enterprises for taxation purposes, in § 1 para. 5 German Foreign Transaction Tax Act (AStG).

Veröffentlichungen zum Steuerrecht (SteuerR)