The Resource Bilateral subject-to-tax and switchover clauses in German tax treaties
Bilateral subject-to-tax and switchover clauses in German tax treaties
Resource Information
The item Bilateral subject-to-tax and switchover clauses in German tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Bilateral subject-to-tax and switchover clauses in German tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article explores the consequences of the different views of subject-to-tax clauses, source clauses, and switchover clauses in German double taxation conventions and offers an explanation of the German Federal Fiscal Court's interpretation of those clauses
- Language
- eng
- Label
- Bilateral subject-to-tax and switchover clauses in German tax treaties
- Title
- Bilateral subject-to-tax and switchover clauses in German tax treaties
- Language
- eng
- Summary
- This article explores the consequences of the different views of subject-to-tax clauses, source clauses, and switchover clauses in German double taxation conventions and offers an explanation of the German Federal Fiscal Court's interpretation of those clauses
- Citation source
- In: Tax notes international. - Arlington. - Vol. 34 (2004),
- http://library.link/vocab/creatorName
- Portner, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- subject to tax
- switchover clause
- source of income
- case law
- Label
- Bilateral subject-to-tax and switchover clauses in German tax treaties
- Label
- Bilateral subject-to-tax and switchover clauses in German tax treaties
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Bilateral-subject-to-tax-and-switchover-clauses/KjWfjZwgsZw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Bilateral-subject-to-tax-and-switchover-clauses/KjWfjZwgsZw/">Bilateral subject-to-tax and switchover clauses in German tax treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Bilateral-subject-to-tax-and-switchover-clauses/KjWfjZwgsZw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Bilateral-subject-to-tax-and-switchover-clauses/KjWfjZwgsZw/">Bilateral subject-to-tax and switchover clauses in German tax treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
