Engelen, Christian
Asset allocation to bank permanent establishments the German perspective / Christian Engelen and Vassil Tcherveniachki .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
There are special regulations covering the determination of profits and, thus, the taxation of bank permanent establishments in Germany. Mainly, these rules relate to the determination of the key entrepreneurial risk-taking function and, consequently, the allocation of assets. Given that the rules are largely pro-fiscal and not always in conformity with the arm's length principle, double taxation may result.
BANCOS
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
PRINCIPIO DE PLENA COMPETENCIA
ALEMANIA
Tcherveniachki, Vassil
International Transfer Pricing Journal 1385-3074 v. 26, n. 5, September / October 2019, p. 353-357
Asset allocation to bank permanent establishments the German perspective / Christian Engelen and Vassil Tcherveniachki .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
There are special regulations covering the determination of profits and, thus, the taxation of bank permanent establishments in Germany. Mainly, these rules relate to the determination of the key entrepreneurial risk-taking function and, consequently, the allocation of assets. Given that the rules are largely pro-fiscal and not always in conformity with the arm's length principle, double taxation may result.
BANCOS
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
PRINCIPIO DE PLENA COMPETENCIA
ALEMANIA
Tcherveniachki, Vassil
International Transfer Pricing Journal 1385-3074 v. 26, n. 5, September / October 2019, p. 353-357