Search results with tag "Permanent establishment article"

TAX CONVENTION WITH THE FEDERAL REPUBLIC OF GERMANY

Jan 01, 1990 · Article 5-----Permanent Establishment Article 6-----Income from Immovable (Real) Property Article 7-----Business Profits ... basis, from the present 15 percent to 10 percent in 1990 and to the permanent rate of 5 percent in 1992. This will be a major benefit to United States multinationals with investments, or plans to invest, in

  Article, Permanent, Establishment, Article 5, Permanent establishment article