New German Administrative Guidance Concerning Permanent Establishments: A Chance to Reflect on the Application of the AOA in Relation to the Global Mobility of Personnel

This article addresses the topic of remote working, highlighting recent German administrative rules on permanent establishment and place of management and discussing the issues involved in income allocation.

Authors

Publication Details

Journal
International Transfer Pricing Journal
Published
2024-10-16
DOI
https://doi.org/10.59403/24zdv41
Primary Topic
Corporate Governance and Law
Type
article
Field-Weighted Citation Impact
0.00
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article

New German Administrative Guidance Concerning Permanent Establishments: A Chance to Reflect on the Application of the AOA in Relation to the Global Mobility of Personnel

Mehdi Adda, J. Steinhart
International Transfer Pricing Journal
Corporate Governance and Law
article

New German Administrative Guidance Concerning Permanent Establishments: A Chance to Reflect on the Application of the AOA in Relation to the Global Mobility of Personnel

Mehdi Adda, J. Steinhart
article en

Abstract

This article addresses the topic of remote working, highlighting recent German administrative rules on permanent establishment and place of management and discussing the issues involved in income allocation.

International Transfer Pricing JournalVol. 31(6)
No poverty
Openalex Percentile: Top 69%
Corporate Governance and Law
DOISourceOpenAlex
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New German Administrative Guidance Concerning Permanent Establishments: A Chance to Reflect on the Application of the AOA in Relation to the Global Mobility of Personnel — Mehdi Adda, J. Steinhart · International Transfer Pricing Journal (2024) | TGRS Research Map | TGRS