The Resource A German perspective on subject-to-tax clauses

A German perspective on subject-to-tax clauses

Label
A German perspective on subject-to-tax clauses
Title
A German perspective on subject-to-tax clauses
Creator
Subject
Language
eng
Summary
German double taxation treaties that apply the exemption method contain subject-to-tax clauses that generally grant the right of taxation to the exempting country if the income in question is not actually taxed in the other country
Citation source
In: Tax notes international. - Arlington. - Vol. 27 (2002),
http://library.link/vocab/creatorName
Haase, F
Language note
English
http://library.link/vocab/subjectName
  • exemption method
  • subject to tax
  • LoB
Label
A German perspective on subject-to-tax clauses
Instantiates
Publication
Label
A German perspective on subject-to-tax clauses
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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