Germany - Regulations Provide Further Guidance on the Application of the Authorized OECD Approach to the Attribution of Profit to Permanent Establishments
- U. Andresen
- International Transfer Pricing Journal, 2015 (Volume 22), No 2
- 16 February 2015
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.