Schleswig-Holsteinisches Finanzgericht, Urteil vom 06.09.2001, II 1224/97 (JurPC Web-Dok. 272/2002 – DOI 10.7328/jurpcb/20021710251).
1080
Raffaele Russo, Edoardo Pedrazzini. Permanent Establishments under Italian Tax Law: An Overview. IBFD, European Taxation 08/09, 2007. P. 393.
1081
Ibid. § 12.
1082
Revised Proposals Concerning The Interpretation and Application of Article 5 (Permanent Establishment) of the Model Tax Convention (19 October 2012 to 31 January 2013). OECD. § 59. P. 22.
