Austria - Implementation of the Authorized OECD Approach: Case Study of Permanent Establishment Profit Determination under the Austria-Germany Income Tax Treaty
- S. Paulitsch; M. Eckerstorfer
- International Transfer Pricing Journal, 2014 (Volume 21), No 3
- 21 May 2014
The authors analyse the implementation of the authorized OECD approach in Austria, specifically under the Austria-Germany Income and Capital Tax Treaty (2000). Potential problems arising in this context are discussed based on a brief case study.