Permanent Establishment Regulations for Banks and Insurers

Journal
Andresen, U.; Imhof, M.; Yu, T.
Germany
International Transfer Pricing Journal 2015 (Volume 22), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.