Betriebsstättenbesteuerung vor und nach der Umsetzung des AOA. : Eine Analyse unter besonderer Berücksichtigung von Vertreterbetriebsstätten.

»Taxation of Permanent Establishments before and after the Implementation of the AOA«The thesis deals with the German implementation of the »Authorized OECD Approach« (AOA) and the revised definition of dependent agent permanent establishments resulting from the OECD/G20 project »Base Erosion and Profit Shifting« (BEPS). The theoretical and practical consequences of those developments for the taxation of permanent establishments are analysed by comparison of the new legislation with the former legal framework.