Birk, Michael
German court rules anew that lockers qualify as a permanent establishment / by Michael Birk .-- , 2024
Michael Birk is a German certified financial auditor and tax adviser specializing in international taxation and a professor with the faculty of economics at Duale Hochschule Bade-Württemberg in Villingen-Schwenningen, Germany. In this article, Birk uses recent case law to explain Germany’s evolving rules on the creation of permanent establishments.
JURISPRUDENCIA
IMPUESTOS
ESTABLECIMIENTO PERMANENTE
ALEMANIA
Tax Notes International 1048-3306 v 114, n.4, April 22 2024, p.519-523
German court rules anew that lockers qualify as a permanent establishment / by Michael Birk .-- , 2024
Michael Birk is a German certified financial auditor and tax adviser specializing in international taxation and a professor with the faculty of economics at Duale Hochschule Bade-Württemberg in Villingen-Schwenningen, Germany. In this article, Birk uses recent case law to explain Germany’s evolving rules on the creation of permanent establishments.
JURISPRUDENCIA
IMPUESTOS
ESTABLECIMIENTO PERMANENTE
ALEMANIA
Tax Notes International 1048-3306 v 114, n.4, April 22 2024, p.519-523