| 000 | 01216nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c142436 _d142436 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200826105924.0 | ||
| 007 | ta | ||
| 008 | 200826t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968190 _aLichel, Andreas |
|
| 245 | 0 |
_aCreation of a German permanent establishment by assigning activities to a German management company _c by Andreas Lichel and Tobias Hagemann |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_aINVERSIONES EXTRANJERAS _945091 |
|
| 650 | 4 |
_aPROPIEDAD INMOBILIARIA _948169 |
|
| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
| 650 | 0 |
_aIMPUESTOS _967998 |
|
| 650 | 4 |
_aALEMANIA _925193 |
|
| 700 | 1 |
_962624 _aHagemann, Tobias |
|
| 773 | 0 |
_9162479 _oOP 138-Bis/2020/98/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 9, June 1, 2020, p. 1043-1045 |
|
| 942 | _cART | ||