The Resource Federal Tax Court holds treaty override unconstitutional

Federal Tax Court holds treaty override unconstitutional

Label
Federal Tax Court holds treaty override unconstitutional
Title
Federal Tax Court holds treaty override unconstitutional
Creator
Subject
Language
eng
Summary
The authors, in this note, discuss a recent decision of the Federal Tax Court, wherein the Court held that treaty override, in the context of a provision regarding German partnership taxation under treaty law, is unconstitutional and referred the matter to the Federal Constitutional Court
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
  • Cloer, A
  • Hagemann, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • treaty override
  • partnership
  • PE
Label
Federal Tax Court holds treaty override unconstitutional
Instantiates
Publication
Label
Federal Tax Court holds treaty override unconstitutional
Publication

Library Locations

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