The Resource German Supreme Tax Court limits the scope of the German anti-treaty shopping rule and redefines substance requirements for foreign companies

German Supreme Tax Court limits the scope of the German anti-treaty shopping rule and redefines substance requirements for foreign companies

Label
German Supreme Tax Court limits the scope of the German anti-treaty shopping rule and redefines substance requirements for foreign companies
Title
German Supreme Tax Court limits the scope of the German anti-treaty shopping rule and redefines substance requirements for foreign companies
Creator
Subject
Language
eng
Summary
This article first explains the German anti-tax avoidance rules and then analyses the corresponding jurisprudence of the German Supreme Tax Court. Next the implications of the change in jurisprudence for multinational companies are discussed
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 34 (2006),
http://library.link/vocab/creatorName
  • Haarmann, W
  • Knödler, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • GAAR
  • treaty shopping
  • substance requirements
  • case law
  • anti-avoidance
Label
German Supreme Tax Court limits the scope of the German anti-treaty shopping rule and redefines substance requirements for foreign companies
Instantiates
Publication
Label
German Supreme Tax Court limits the scope of the German anti-treaty shopping rule and redefines substance requirements for foreign companies
Publication

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