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Germany - New Profit Attribution Rules for Construction and Exploration Permanent Establishments

Country:
Germany
Author:
S. van der Ham; K. Fiehler; D. Retzer; F. Otte
Issue:
International Transfer Pricing Journal, 2015 (Volume 22), No 6
Published:
19 October 2015
The authors consider an ordinance that contains detailed profit attribution rules for permanent establishments and industry-specific rules. In that respect, they focus on construction and exploration sectors and outline possible consequences for taxpayers operating in these industries.
 
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