Germany - New Profit Attribution Rules for Construction and Exploration Permanent Establishments
- S. van der Ham; K. Fiehler; D. Retzer; F. Otte
- International Transfer Pricing Journal, 2015 (Volume 22), No 6
- 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.