Die Umsetzung des Authorised OECD Approach: Die betriebsstättenbezogenen Regelungen des § 1 AStG.

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Beschreibung

»The German Implementation of the Authorised OECD Approach: Taxation of Permanent Establishments in Sec. 1 Foreign Transaction Act (AStG)«: The work starts with an overview how permanent establishments were treated in DTAs historically since the League of Nations' Model Tax Convention and the Caroll report. Moreover, the AOA is evaluated against the background of economic standards. The taxation of permanent establishments under Sec. 1 German Foreign Transaction Act (AStG) is closely examined, in particular the relevance of OECD documents for the interpretation, the elements of the provision and the treatment of partnerships.

Artikeldetails

EAN

9783428186358

Sprache

Deutsch

Einband / Art

Taschenbuch

Maße

231 x 156 x 26 mm

Erscheinungsjahr

2023

Verlag / Hersteller

Duncker & Humblot GmbH