The Resource Die Rückfallklausel in Doppelbesteuerungsabkommen

Die Rückfallklausel in Doppelbesteuerungsabkommen

Label
Die Rückfallklausel in Doppelbesteuerungsabkommen
Title
Die Rückfallklausel in Doppelbesteuerungsabkommen
Creator
Subject
Language
eng
Summary
The "reversion-clauses" in tax treaties. Comparison of German treaties with and without these source rules (referred to in German literature as "reversion clauses") and their consequences for granting double taxation relief, or avoiding double non-taxation
Citation source
  • In: Internationales Steuerrecht. - München. - Vol. 11 (2002),
  • In: Internationales Steuerrecht. - München. - Vol. 11 (2002),
http://library.link/vocab/creatorName
  • Valová, D
  • Bodenloher, C
  • Koch, D
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • source of income
  • double taxation relief
Label
Die Rückfallklausel in Doppelbesteuerungsabkommen
Instantiates
Publication
Label
Die Rückfallklausel in Doppelbesteuerungsabkommen
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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