Permanent establishment decree

Die Betriebsstätte ist Anknüpfungspunkt für eine Tax liability im Betriebsstättenstaat (Betriebsstättenprinzip), soweit ihr die Gewinne zuzurechnen sind. Hierzu bedarf es einer Einkunftsabgrenzung zwischen Betriebsstätte und Stammhaus. Nach der direkten Methode der Gewinnzurechnung wird die Betriebsstätte als selbständiger Unternehmensteil betrachtet (Fiktion der Selbständigkeit).
However, there are no tax regulations for deliveries and services between the head office and the permanent establishment. As an alternative, the administrative principles for affiliated companies are used. Nevertheless, there are no company-specific regulations, e.g. B. Equipping the permanent establishment with capital, transferring assets to the permanent establishment or industry-specific features (including construction work and assembly; control and coordination offices).

"The administrative principles for examining the division of permanent establishments of internationally active companies" are now available (so-called "permanent establishment administrative principles" or "permanent establishment decree"). They represent a counterpart to the administrative principles of the AStG and explain questions of doubt when dividing income between a commercial establishment and the head office for inbound and outbound cases.

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