The two-step approach to permanent establishment profit attribution in Germany November 20 2013 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email Xaver Ditz and Carsten Quilitzsch, of Flick Gocke Schaumburg, explain the two-step approach to PE profit attribution in Germany Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login