Transfer pricing aspects of electronic commerce

Journal
Eicker, K.
Germany
International Transfer Pricing Journal 2001 (Volume 8), No. 1
FormatPDF
EUR
40
| USD
45 (VAT excl.)

Part of a comparative survey on transfer pricing aspects of electronic commerce. In this second contribution the definition of a permanent establishment as it is codified in Section 12 of the German General Tax Code and under tax treaties is discussed.