German court rules anew that lockers qualify as a permanent establishment by Michael Birk
By: Birk, Michael
.
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 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-Bis/2024/114/4 Tax Notes International | OP 138-Bis/2024/114/4-1 The new U.N. framework convention | OP 138-Bis/2024/114/4-2 CAMTyland adventures | OP 138-Bis/2024/114/4-3 German court rules anew that lockers qualify as a permanent establishment | OP 138-Bis/2024/114/4-4 The (helpful?) world of elections under the OECD´s Pillar 2 initiative | OP 138-Bis/2024/114/4-5 Key transfer pricing developments unfolding in Brazil | OP 138-Bis/2024/114/5 Tax Notes International |
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.
There are no comments for this item.