Regulations Provide Further Guidance on the Application of the Authorized OECD Approach to the Attribution of Profit to Permanent Establishments

Andresen, U.

Regulations Provide Further Guidance on the Application of the Authorized OECD Approach to the Attribution of Profit to Permanent Establishments

Journal

Author

Andresen, U.

Country

Germany

Published Date

16 February 2015

Issue

International Transfer Pricing Journal 2015 (Volume 22), No. 2

DOI

https://doi.org/10.59403/gb95ke

Document

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The author considers the recently issued Regulations on the application of the authorized OECD approach under existing German tax treaties, specifically for the allocation of profit to permanent establishments.

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Regulations Provide Further Guidance on the Application of the Authorized OECD Approach to the Attribution of Profit to Permanent Establishments