Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Sharing of expenses - claim of expenditure on the basis of debit note - one cannot imagine that there will be not expenditure of machinery maintenance - claim allowed - AT
Sharing of expenses - claim of expenditure on the basis of debit note - one cannot imagine that there will be not expenditure of machinery maintenance - claim allowed - AT
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