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

Journal
Andresen, U.
Germany
International Transfer Pricing Journal 2015 (Volume 22), No. 2
PriceUSD 45

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.