The Resource Bilateral subject-to-tax and switchover clauses in German tax treaties

Bilateral subject-to-tax and switchover clauses in German tax treaties

Label
Bilateral subject-to-tax and switchover clauses in German tax treaties
Title
Bilateral subject-to-tax and switchover clauses in German tax treaties
Creator
Subject
Language
  • eng
  • 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
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2004/T/TNI/vol.34/9_949-953.zip
Publication
Note
20040610

Library Locations

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