Definition of permanent establishment under previous and cur ...
The owner of a business has a permanent establishment at the fixed place of business of his client if he continuously works there, even if he has his own permanent establishment at a different place. After the revision of the tax law on travel expenses as of 2014, the first place of work is primarily determined based on the employee's contractual assignment or by internal instructions of the employer.
Categories: Supreme Tax Court cases
Keywords: business travel, travelling expenses, pe ...
