The Resource Common interpretation as a method for interpreting double tax conventions in Germany : theoretical foundation and results of empirical research

Common interpretation as a method for interpreting double tax conventions in Germany : theoretical foundation and results of empirical research

Label
Common interpretation as a method for interpreting double tax conventions in Germany : theoretical foundation and results of empirical research
Title
Common interpretation as a method for interpreting double tax conventions in Germany : theoretical foundation and results of empirical research
Creator
Subject
Language
eng
Summary
With ninety double tax conventions with respect to taxes on income and on capital (DTCs) in force as of 1 January 2016 Germany is among those countries with the densest treaty network. The author depicts the status of DTCs within the German legal system and analyses how DTCs are interpreted in Germany. In doing so, the author emphasises the method of common interpretation, which was proclaimed by Klaus Vogel already in 1986. Based on an analysis of current German case law the author shows that this method is still not fully implemented within the methods utilized in Germany for interpreting DTCs. Subsequently, the author shows the respective reasons, and analyses selected current international and domestic developments for their usefulness in establishing this method
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 8&9 ; p. 590-607
http://library.link/vocab/creatorName
Sixdorf, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • treaty interpretation
  • case law
  • Mutual Administrative Assistance Convention
  • TIEA
Label
Common interpretation as a method for interpreting double tax conventions in Germany : theoretical foundation and results of empirical research
Instantiates
Publication
Label
Common interpretation as a method for interpreting double tax conventions in Germany : theoretical foundation and results of empirical research
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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