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Here you will find all contact details and publications of Dr. Stefanie Rötting LL.M. International Tax Law / Transfer Pricing | Tax Law | Corporate and Group Tax Law 23.02.2024 | Dr. Carsten Quilitzsch LL.M., Dr. Gabriel Hörnicke LL.M., Dr. Stefanie Rötting LL.M. Position of the German tax authorities on Service PEs A permanent establishment (“PE”) is a key factor in establishing a limited tax liability in Germany. Also, German trade tax depends on the existence of a PE in Germany.…
