The Agency Permanent Establishment in Germany: Translation and interpretation of the German Federal Tax Court (Bundesfinanzhof) decision of 3 August 2

ISBN-13: 9783640246809 / Angielski / Miękka / 2009 / 40 str.

Ruediger Urbahns

Opis

Scientific Essay from the year 2009 in the subject Law - Public Law / Administrative Law, grade: keine, language: English, abstract: The intention of this script is to provide the international tax expert community respectively (tax) managers dealing with international PE cases with a first familiarization of the German agency PE concept. For this purpose the Bundesfinanzhof decision of 3 August 2005 - regarding a disputed agency PE under the Germany/Portugal double tax convention in the construction industry - shall serve as an example and is thus translated and shortly commented in this sense.

O autorze

Rüdiger Urbahns lebt und arbeitet in Hamburg und hat knapp 30 Jahre praktische Erfahrung als Steuer- und Finanzexperte in unterschiedlichen Positionen bei der Finanzverwaltung und in der Steuerberatung. Aktuell ist Rüdiger Urbahns als Syndikus-Steuerberater in Hamburg tätig (www.stburbahns.de).