Petruzzi, Raffaele, Holzinger, Raphael. 2018. Attribution of Participations to Permanent Establishments (Part II). Transfer Pricing International (TPI), (3), 165-175.

RIS

@ARTICLE{Petruzzi2018,
title = {Attribution of Participations to Permanent Establishments (Part II)},
author = {Raffaele Petruzzi and Raphael Holzinger},
year = {2018},
doi = {n.a.},
number = {3},
language = {EN},
pages = {165-175},
journal = {Transfer Pricing International (TPI)},
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.},
}