000 00900nab#a2200265#c#4500
999 _c131469
_d131469
003 IEF
005 20200930105124.0
008 060403s2006 NLD|| #####0 b|ENG|u
040 _aIEF
_cES-MaIEF
041 _aENG
100 1 _aSeitz, Georg
_951519
245 _aAttribution of profits to permanent establishments of multinational banking enterprises in Germany
_b how to determine the " free capital " under the decree of the German Federal Ministry of Finance
_c Georg Seitz
260 _c2006
500 _aConclusión.
650 4 _aBANCOS MULTINACIONALES
_932283
650 4 _aATRIBUCIÓN DE BENEFICIOS
_932314
650 4 _aESTABLECIMIENTO PERMANENTE
_942622
650 4 _aIMPUESTOS
_947460
650 4 _aMOVIMIENTO DE CAPITALES
_947812
650 4 _aALEMANIA
_925193
773 0 _tIntertax
_gv. 34, n. 2, February 2006, p. 86-95
942 _2udc
942 _2udc