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Austria - Implementation of the Authorized OECD Approach: Case Study of Permanent Establishment Profit Determination under the Austria-Germany Income Tax Treaty

Country:
Austria
Author:
S. Paulitsch; M. Eckerstorfer
Issue:
International Transfer Pricing Journal, 2014 (Volume 21), No 3
Published:
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.
 
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