The Resource Die neue deutsche Anti-Treaty-Shopping Klausel

Die neue deutsche Anti-Treaty-Shopping Klausel

Label
Die neue deutsche Anti-Treaty-Shopping Klausel
Title
Die neue deutsche Anti-Treaty-Shopping Klausel
Creator
Subject
Summary
The new German anti-treaty-shopping clause. The author examines the new German Art. 50d EStG (Art. 50d Income Tax Law) and concludes that the provision is not in line with the Germany-Switzerland tax treaty
Citation source
In: Der Schweizer Treuhänder = L'Expert-comptable suisse. - Zürich. - Vol. 69 (1995),
http://library.link/vocab/creatorName
Safarik, F.J
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • LoB
  • tax treaty
Label
Die neue deutsche Anti-Treaty-Shopping Klausel
Instantiates
Publication
Label
Die neue deutsche Anti-Treaty-Shopping Klausel
Publication

Library Locations

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