The Resource Besteuerungsnachweise als Voraussetzung für die DBA-rechtliche Steuerfreistellung von Auslandseinkünften = evidence of taxation as requirement for tax treaty exemption on foreign income

Besteuerungsnachweise als Voraussetzung für die DBA-rechtliche Steuerfreistellung von Auslandseinkünften = evidence of taxation as requirement for tax treaty exemption on foreign income

Label
Besteuerungsnachweise als Voraussetzung für die DBA-rechtliche Steuerfreistellung von Auslandseinkünften = evidence of taxation as requirement for tax treaty exemption on foreign income
Title
Besteuerungsnachweise als Voraussetzung für die DBA-rechtliche Steuerfreistellung von Auslandseinkünften = evidence of taxation as requirement for tax treaty exemption on foreign income
Creator
Subject
Language
eng
Summary
According to a provision introduced in 2003 into the German Income Tax Act, German residents who are subject to tax in a country with which Germany has concluded a tax treaty requiring Germany to exempt income from employment have to prove that taxes have been paid in the source country. On January 10th, 2012, the German Federal Fiscal Court (BFH) submitted a request to the German Constitutional Court (BVerfG) asking to verify whether the overriding of tax treaties violates international law and hence the German constitution. The author analyses the BFH's submission to the BVerfG as well as possible impacts on Austria's tax treaties
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • case law
  • treaty override
  • subject to tax
Label
Besteuerungsnachweise als Voraussetzung für die DBA-rechtliche Steuerfreistellung von Auslandseinkünften = evidence of taxation as requirement for tax treaty exemption on foreign income
Instantiates
Publication
Label
Besteuerungsnachweise als Voraussetzung für die DBA-rechtliche Steuerfreistellung von Auslandseinkünften = evidence of taxation as requirement for tax treaty exemption on foreign income
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...