The Resource Anti-treaty shopping rules : section 50d-3 of the Income Tax Act

Anti-treaty shopping rules : section 50d-3 of the Income Tax Act

Label
Anti-treaty shopping rules : section 50d-3 of the Income Tax Act
Title
Anti-treaty shopping rules : section 50d-3 of the Income Tax Act
Creator
Subject
Language
eng
Summary
In this note, the authors discuss recent changes to the German anti-treaty shopping provision and provide guidance on how it should be applied. In addition, the note touches on the potential breaches of EU law with regard to the rule
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
  • Jochimsen, C
  • Schiffer, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • treaty shopping
  • income tax law
  • active income
  • business purpose test
  • substance over form
  • de minimis
Label
Anti-treaty shopping rules : section 50d-3 of the Income Tax Act
Instantiates
Publication
Label
Anti-treaty shopping rules : section 50d-3 of the Income Tax Act
Publication

Library Locations

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      52.37366609999999 4.9336932
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