Erfolgs- und Vermögensabgrenzung bei Betriebsstätten nach dem Fremdvergleichsgrundsatz

The doctoral thesis analyses tax issues of permanent establishments within international tax law. Due to the lack of legal independence of permanent establishments, profit allocation entails special demands. On 22 December 2016, the German Ministry of Finance (BMF; “Bundesministerium für Finanzen”) issued a new decree on Administrative Principles on the Profit Attribution to Pes. This decree completes the implementation of the concept of the Authorised OECD Approach (AOA) into German national law. The focus of the present thesis, which addresses both legal and economic aspects in an interdisciplinary approach, is the presentation and analysis of the implementation of the AOA into national law. Special consideration is given to permanent establishments in the construction industry in accordance with paragraph 12 AO and art. 5 para. 3 OECD-MA. Possible adjustments to the legislative and regulatory situation are discussed in order to integrate the AOA into the national profit determination rules.