Profit and loss attribution between head office and permanent establishment in different jurisdictions: the German tax administration's point of view critically analysed

Journal

Author

Kraft, G.

Country

Germany

Published Date

March 1, 2001

Issue

European Taxation 2001 (Volume 41), No. 3

The author examines the position on income allocation taken by the German tax authorities in a decree issued at the end of 1999.