Creation of a German permanent establishment by assigning activities to a German management company by Andreas Lichel and Tobias Hagemann
By: Lichel, Andreas
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Contributor(s): Hagemann, Tobias.
Material type: 
ArticlePublisher: 2020Subject(s): INVERSIONES EXTRANJERAS | PROPIEDAD INMOBILIARIA | ESTABLECIMIENTO PERMANENTE | IMPUESTOS | ALEMANIA
In:
Tax Notes International v. 98, n. 9, June 1, 2020, p. 1043-1045Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/98-4 (Browse shelf) | Available | OP 138-Bis/2020/98-4 |
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.
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