Abstract
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 language | English |
|---|---|
| Pages (from-to) | 165 - 175 |
| Journal | Transfer Pricing International (TPI) |
| Issue number | 3 |
| Publication status | Published - 2018 |
Austrian Classification of Fields of Science and Technology (ÖFOS)
- 505004 Financial law