DBA-Anwendungsprobleme im Zusammenhang mit Betriebsstätten in Deutschland, Liechtenstein, Österreich und der Schweiz

From March 28^th to March 29^th, 2025, the D-A-CH Tax Congress was held in Vienna. Under the moderation of Michael Lang, representatives of the tax administrations – Bernhard Canete (Liechtenstein), Pascal Duss (Switzerland), Michael Wichmann (Germany), and Sabine Schmidjell-Dommes (Austria) – discussed problems in recent tax treaty practice. This contribution summarizes the main points of discussion.