Translated title of the contribution | Permanent establishment as „economic employer“ or what is the object and purpose of the 183-day rule? |
---|---|
Original language | German |
Pages (from-to) | 876-883 |
Journal | Internationales Steuerrecht |
Issue number | 23 |
Publication status | Published - 2014 |
Externally published | Yes |
JEL classifications
- k34 - Tax Law