Scientific Essay from the year 2009 in the subject Law – Public Law / Administrative Law, grade: keine, , language: English, abstract: The intention of this script is to provide the international tax expert community respectively (tax) managers dealing with international PE cases with a first familiarization of the German agency PE concept. For this purpose the Bundesfinanzhof decision of 3 August 2005 – regarding a disputed agency PE under the Germany/Portugal double tax convention in the construction industry – shall serve as an example and is thus translated and shortly commented in this sense.
About the author
Rüdiger Urbahns lebt und arbeitet in Hamburg und hat knapp 30 Jahre praktische Erfahrung als Steuer- und Finanzexperte in unterschiedlichen Positionen bei der Finanzverwaltung und in der Steuerberatung. Aktuell ist Rüdiger Urbahns als Syndikus-Steuerberater in Hamburg tätig (www.stburbahns.de).
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