A glance at multinational company structures: updates to the permanent establishment (PE) definition
On 11 March 2025, the Austrian Federal Ministry of Finance (BMF) has published the amendment decree 2025 on the Transfer Pricing Guidelines 2021 (TPG 2021). The amendment decree includes significant updates and clarifications regarding the permanent establishment pursuant to tax treaty law. Update of the home office PE concept The concept of home office […]
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