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German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments

S. Karnath & H. Brugger

International Transfer Pricing Journal2025https://doi.org/10.59403/1yf3kq1article
ABDC C
Weight
0.37

What the paper says

This article discusses the recent case law of the German Federal Fiscal Court on the application of the Authorized OECD Approach, and its practical implications for the profit determination of permanent establishments.

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https://doi.org/https://doi.org/10.59403/1yf3kq1

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@article{s.2025,
  title        = {{German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments}},
  author       = {S. Karnath & H. Brugger},
  journal      = {International Transfer Pricing Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/1yf3kq1},
}

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German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.