Lichel, Andreas
Creation of a German permanent establishment by assigning activities to a German management company / by Andreas Lichel and Tobias Hagemann .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss a recent German court decision dealing with foreign companies that inadvertently create a permanent establishment by investing in German real estate through the assignment of management functions to a domestic company.
INVERSIONES EXTRANJERAS
PROPIEDAD INMOBILIARIA
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
ALEMANIA
Hagemann, Tobias
Tax Notes International 1048-3306v. 98, n. 9, June 1, 2020, p. 1043-1045
Creation of a German permanent establishment by assigning activities to a German management company / by Andreas Lichel and Tobias Hagemann .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss a recent German court decision dealing with foreign companies that inadvertently create a permanent establishment by investing in German real estate through the assignment of management functions to a domestic company.
INVERSIONES EXTRANJERAS
PROPIEDAD INMOBILIARIA
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
ALEMANIA
Hagemann, Tobias
Tax Notes International 1048-3306v. 98, n. 9, June 1, 2020, p. 1043-1045