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. Published in German.
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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).