…purpose of profit attribution, as a separate entity, which implies that the business relations between the head office and the permanent establishment have to be established at arm's length. This requires the application of an appropriate transfer pricing methodology. However, under Article 7 such…

…If the Austrian head office has to carry out work in the frame of the modernisation project the result of which is then provided to the Egyptian permanent establishment then the "arm's length principle" requires that the Egyptian permanent establishment is charged with an…

  Hat eine US-Gesellschaft ihr Europa-Headoffice in der Form einer Betriebstätte in den Niederlanden eingerichtet und wird von dort aus durch Einsatz von selbständigen österreichischen Handelsvertretern, die ihrerseits selbst wieder selbständige österreichische Handelsvertreter unter Vertrag nehmen, der österreichische Markt beworben, wobei keinerlei Verkaufsaktivitäten…

…the Austrian head office and which are rendered at the site in China. In a second step it has then to be evaluated what amount an independent enterprise might have earned in China if it had rendered exactly the same functions as had been performed…