The Agency Permanent Establishment in Germany: Translation and interpretation of the German Federal Tax Court (Bundesfinanzhof) ,Used

The Agency Permanent Establishment in Germany: Translation and interpretation of the German Federal Tax Court (Bundesfinanzhof) ,Used

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Product DescriptionScientific Essay from the year 2009 in the subject Law Public Law / Administrative Law, grade: keine, , language: English, abstract: The intention of this script is to provide the international tax expert community respectively (tax) managers dealing with international PE cases with a first familiarization of the German agency PE concept. For this purpose the Bundesfinanzhof decision of 3 August 2005 regarding a disputed agency PE under the Germany/Portugal double tax convention in the construction industry shall serve as an example and is thus translated and shortly commented in this sense.About the AuthorRdiger Urbahns lebt und arbeitet in Hamburg und hat ber 20 Jahre praktische Erfahrung als Steuer und Finanzexperte in unterschiedlichen Positionen bei der Finanzverwaltung und in der Steuerberatung. Aktuell ist Rdiger Urbahns als SyndikusSteuerberater fr einen internationalen Konzern in Hamburg und in einer Einzelpraxis in Hamburg ttig (www.stburbahns.de).

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