Un-taxed Profit between Head Office and Permanent Establishment Does Not Constitute a Criminal Tax Offence - A German Example - Intertax View Un-taxed Profit between Head Office and Permanent Establishment Does Not Constitute a Criminal Tax Offence - A German Example by - Intertax Un-taxed Profit between Head Office and Permanent Establishment Does Not Constitute a Criminal Tax Offence - A German Example 41 6/7 Intertax