Permanent establishment

Tax 

In Brief from International Taxation – May

The German Federal Ministry of Finance confirmed that payments for online advertising attributed to recipients residing in another state are not subject to German withholding tax. In France, an act introducing … 

Tax 

The Supreme Administrative Court on (in)dependence and (non)creation of permanent establishment

The Supreme Administrative Court cancelled a rather disputable decision of the Regional Court in České Budějovice issued at the beginning of last year on the grounds of its unreviewability. It also stated sever…