06. September 2023 Profit allocation of cross-border pipeline operations In two decisions, the Düsseldorf Tax Court commented on the profit allocation regarding the operation of a transnational pipeline network between Germany, Belgium and the Netherlands through so-called pipeline operating sites which are permanent establishments from a tax point of view. Kategorien: Tax CourtSchlagwörter: permanent establishment (PE), profit adj ...
11. April 2017 Tax administration issues guidelines on use of group name The German Finance Ministry has commented on possible profit adjustments under Sec. 1 Foreign Tax Act with respect to the use of group name and logo between the taxpayer and a related party. Kategorien: Official PronouncementsSchlagwörter: income adjustment, group name, firm name ...
