The Resource Gedanken zum Grundsatz der sog. Entscheidungsharmonie
Gedanken zum Grundsatz der sog. Entscheidungsharmonie
Resource Information
The item Gedanken zum Grundsatz der sog. Entscheidungsharmonie 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 Gedanken zum Grundsatz der sog. Entscheidungsharmonie 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 author comments on the so-called "Entscheidungsharmonie" in tax treaties, which was subject to discussion in Seminar F of the IFA congress 2008: a principle according to which national tax authorities or tax courts choose the interpretation that is most likely to be accepted in both contracting states
- Language
- eng
- Label
- Gedanken zum Grundsatz der sog. Entscheidungsharmonie
- Title
- Gedanken zum Grundsatz der sog. Entscheidungsharmonie
- Language
- eng
- Summary
- The author comments on the so-called "Entscheidungsharmonie" in tax treaties, which was subject to discussion in Seminar F of the IFA congress 2008: a principle according to which national tax authorities or tax courts choose the interpretation that is most likely to be accepted in both contracting states
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 21 (2012),
- http://library.link/vocab/creatorName
- Hahn, H. (Hartmut)
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
- treaty interpretation
- Label
- Gedanken zum Grundsatz der sog. Entscheidungsharmonie
- Label
- Gedanken zum Grundsatz der sog. Entscheidungsharmonie
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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/Gedanken-zum-Grundsatz-der-sog./wzKxG1EaIAg/" 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/Gedanken-zum-Grundsatz-der-sog./wzKxG1EaIAg/">Gedanken zum Grundsatz der sog. Entscheidungsharmonie</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/Gedanken-zum-Grundsatz-der-sog./wzKxG1EaIAg/" 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/Gedanken-zum-Grundsatz-der-sog./wzKxG1EaIAg/">Gedanken zum Grundsatz der sog. Entscheidungsharmonie</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>
