Selbständigkeitsfiktion von Betriebsstätten
English translation: separate and independent enterprise fiction
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| 04:20 Aug 30, 2018 |
| German to English translations [PRO] Bus/Financial - Finance (general) | |||||||
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|  Selected response from: Simon Willmott United Kingdom Local time: 20:18 | ||||||
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| 3 +2 | separate and independent enterprise fiction |
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Answers
1 hr confidence: 
peer agreement (net): +2
peer agreement (net): +2separate and independent enterprise fiction Explanation: OECD term relating to article 7 paragraph 2 of the Model Tax Convention. Example sentence(s):
Reference: http://www.oecd.org/tax/transfer-pricing/45689524.pdf |
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Notes to answerer
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