Ingo Berner

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  • Betriebsstattenbesteuerung nach dem aoa

    English summary: Ingo Berner analyses the implementation of the "Authorised OECD Approach" (AOA), treating permanent establishments (PEs) of international enterprises as functionally separate enterprises for taxation purposes, in 1 para. 5 German Foreign Transaction Tax Act (AStG). German descr...

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