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Germany - Permanent Establishment Regulations for Banks and Insurers

Country:
Germany
Author:
U. Andresen; M. Imhof; Y. Tao
Issue:
International Transfer Pricing Journal, 2015 (Volume 22), No 3
Published:
21 May 2015
This article focuses on the special provisions for banks and insurance companies, in particular the so-called allocation rules of the PE Profit Attribution Regulations.
 
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