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The Taxation of Permanent Establishments


Sven Hentschel


This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and...

Parution : 2021-06-26
Format(s) : PDF, ePub
Éditeur : Springer Gabler
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