The Resource Die abkommensrechtliche Bedeutung der gewerblichen Prägung einer (amerikanischen) Personengesellschaft = The nature of a partnership's activities under tax treaty law

Die abkommensrechtliche Bedeutung der gewerblichen Prägung einer (amerikanischen) Personengesellschaft = The nature of a partnership's activities under tax treaty law

Label
Die abkommensrechtliche Bedeutung der gewerblichen Prägung einer (amerikanischen) Personengesellschaft = The nature of a partnership's activities under tax treaty law
Title
Die abkommensrechtliche Bedeutung der gewerblichen Prägung einer (amerikanischen) Personengesellschaft = The nature of a partnership's activities under tax treaty law
Creator
Subject
Language
eng
Summary
According to the German Supreme Tax Court, German interest holders in a particular U.S. partnership have to pay German income tax on the interest payments because of the transparent character of the entity without any possibility to take a credit for the taxes paid in the U.S. They will have to initiate a mutual agreement procedure after 15 years of lawsuits. In this article, the author criticizes this judgment as contrary to a "harmonious" interpretation of the German-USA tax treaty which considers the expression "business profits" in Art. 7 and Art. 11(3) of the tax treaty, respectively, according to the U.S. Internal Revenue Code
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 20 (2010),
http://library.link/vocab/creatorName
Peter, A.F
Language note
German
http://library.link/vocab/subjectName
  • case law
  • partnership
  • tax treaty
Label
Die abkommensrechtliche Bedeutung der gewerblichen Prägung einer (amerikanischen) Personengesellschaft = The nature of a partnership's activities under tax treaty law
Instantiates
Publication
Label
Die abkommensrechtliche Bedeutung der gewerblichen Prägung einer (amerikanischen) Personengesellschaft = The nature of a partnership's activities under tax treaty law
Publication

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