The Resource Exemption and tax credit in German tax treaties : policy and reality

Exemption and tax credit in German tax treaties : policy and reality

Label
Exemption and tax credit in German tax treaties : policy and reality
Title
Exemption and tax credit in German tax treaties : policy and reality
Creator
Subject
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
Instantiates
Publication
Label
Exemption and tax credit in German tax treaties : policy and reality
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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