Attribution of Participations to Permanent Establishments (Part II)

Publication: Scientific journalJournal articlepeer-review


This article is the second of a two-part contribution that takes a detailed look at the attribution of participations to permanent establishments (PEs). It particularly addresses the tax consequences of attribution or non-attribution of participations to PEs, respectively, and gives an outlook on crucial aspects in practice.
Original languageEnglish
Pages (from-to)165 - 175
JournalTransfer Pricing International (TPI)
Issue number3
Publication statusPublished - 2018

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law

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