The Resource Die neue deutsche Anti-Treaty-Shopping Klausel
Die neue deutsche Anti-Treaty-Shopping Klausel
Resource Information
The item Die neue deutsche Anti-Treaty-Shopping Klausel represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Die neue deutsche Anti-Treaty-Shopping Klausel represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Label
- Die neue deutsche Anti-Treaty-Shopping Klausel
- Title
- Die neue deutsche Anti-Treaty-Shopping Klausel
- 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
- Label
- Die neue deutsche Anti-Treaty-Shopping Klausel
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-neue-deutsche-Anti-Treaty-Shopping/8rJajX4OG30/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-neue-deutsche-Anti-Treaty-Shopping/8rJajX4OG30/">Die neue deutsche Anti-Treaty-Shopping Klausel</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-neue-deutsche-Anti-Treaty-Shopping/8rJajX4OG30/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-neue-deutsche-Anti-Treaty-Shopping/8rJajX4OG30/">Die neue deutsche Anti-Treaty-Shopping Klausel</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
