Quotation Petruzzi, Raffaele, Holzinger, Raphael. 2018. Attribution of Participations to Permanent Establishments (Part II). Transfer Pricing International (TPI), (3), 165-175.




This article is the second of a two-part contribution that takes a detailed look at the attribution of participations to permanent establishments (PEs). It particularly addresses the tax consequences of attribution or non-attribution of participations to PEs, respectively, and gives an outlook on crucial aspects in practice.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Transfer Pricing International (TPI)
Language English
Title Attribution of Participations to Permanent Establishments (Part II)
Number 3
Year 2018
Page from 165
Page to 175
Reviewed? Y
DOI n.a.
Open Access N


Petruzzi, Raffaele (Details)
Holzinger, Raphael (Details)
Institute for Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
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