Germany’s Federal Ministry of Finance is seeking feedback on draft guidance for recognizing permanent establishments under domestic and international tax law.
The 51-page document published Friday aims to explain “in more detail the conditions under which a permanent establishment is created,” focusing on tax matters with an international element, according to the finance ministry.
The guidance refines established definitions, reconciles German tax law with international tax treaties, and addresses recent trends such as home offices, influencers and shipping operations.
The changes in the guidance also reflect a shift in how German courts have started to assess ...
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