German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments

This article discusses the recent case law of the German Federal Fiscal Court on the application of the Authorized OECD Approach, and its practical implications for the profit determination of permanent establishments.

Authors

S. Karnath
H. Brugger

Publication Details

Journal: International Transfer Pricing Journal
Published: 2025-09-01
DOI: https://doi.org/10.59403/1yf3kq1
Citations: 1
Primary Topic: Taxation and Legal Issues
Type: article
Field-Weighted Citation Impact: 3.91

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article

German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments

S. Karnath, H. Brugger

Sep 1, 2025

1 citations

International Transfer Pricing Journal

Taxation and Legal Issues

3.91

article

German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments

S. Karnath, H. Brugger

September 1, 2025article en

1 citations

Abstract

International Transfer Pricing JournalVol. 32(5)

Openalex Percentile: Top 6%

Taxation and Legal Issues

3.91

DOI Source OpenAlex

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German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments — S. Karnath, H. Brugger · International Transfer Pricing Journal (2025) | TGRS Research Map | TGRS