| 000 | 01081nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c149772 _d149772 |
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| 003 | ES-MaIEF | ||
| 005 | 20240923181603.0 | ||
| 007 | ta | ||
| 008 | 240909s2024 us |||p| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 041 | _aeng | ||
| 100 |
_963001 _aBirk, Michael |
||
| 245 | 1 | 0 |
_aGerman court rules anew that lockers qualify as a permanent establishment _c by Michael Birk |
| 260 | _c2024 | ||
| 520 | _aMichael 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. | ||
| 650 | 4 |
_947570 _aJURISPRUDENCIA |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 4 |
_925193 _aALEMANIA |
|
| 773 | 0 |
_9172014 _oOP 138-Bis/2024/114/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v 114, n.4, April 22 2024, p.519-523 |
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| 942 | _cART | ||