German court rules anew that lockers qualify as a permanent establishment by Michael Birk
By: Birk, Michael
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Material type: 
ArticlePublisher: 2024Subject(s): JURISPRUDENCIA | IMPUESTOS | ESTABLECIMIENTO PERMANENTE | ALEMANIA
In:
Tax Notes International v 114, n.4, April 22 2024, p.519-523Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/114/4-3 (Browse shelf) | Available | OP 138-Bis/2024/114/4-3 |
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.
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