The Resource Exemption and tax credit in German tax treaties : policy and reality
Exemption and tax credit in German tax treaties : policy and reality
Resource Information
The item Exemption and tax credit in German tax treaties : policy and reality 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 Exemption and tax credit in German tax treaties : policy and reality 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 exemption method used in German tax treaties for major items of income is subject to many restrictions by special clauses in the tax treaties themselves and by treaty-overriding provisions in the domestic tax laws, which are often inconsistent. The author considers that this treaty policy should be revised
- Language
- eng
- Label
- Exemption and tax credit in German tax treaties : policy and reality
- Title
- Exemption and tax credit in German tax treaties : policy and reality
- Language
- eng
- Summary
- The exemption method used in German tax treaties for major items of income is subject to many restrictions by special clauses in the tax treaties themselves and by treaty-overriding provisions in the domestic tax laws, which are often inconsistent. The author considers that this treaty policy should be revised
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 64 (2010), no. 12 ; p. 609-619
- http://library.link/vocab/creatorName
- Lüdicke, J. (Jürgen)
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- exemption method
- credit method
- tax treaty
- treaty policy
- treaty override
- Label
- Exemption and tax credit in German tax treaties : policy and reality
- Label
- Exemption and tax credit in German tax treaties : policy and reality
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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/Exemption-and-tax-credit-in-German-tax-treaties-/l87bU1F1bl0/" 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/Exemption-and-tax-credit-in-German-tax-treaties-/l87bU1F1bl0/">Exemption and tax credit in German tax treaties : policy and reality</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/Exemption-and-tax-credit-in-German-tax-treaties-/l87bU1F1bl0/" 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/Exemption-and-tax-credit-in-German-tax-treaties-/l87bU1F1bl0/">Exemption and tax credit in German tax treaties : policy and reality</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>
