The Resource Re relationship between treaty override provisions : I R 27/11

Re relationship between treaty override provisions : I R 27/11

Label
Re relationship between treaty override provisions : I R 27/11
Title
Re relationship between treaty override provisions : I R 27/11
Creator
Contributor
Subject
Language
eng
Summary
Judgment by the Bundesfinanzhof (Federal Fiscal Court) dated 11 January 2012. The taxpayer was an airline pilot. He was resident in Germany but was employed by an airline based in the Irish Republic. He was subject to unlimited tax liability in Germany. He sought exemption from tax in Germany on his income as an airline pilot under the old Ireland-Germany double taxation convention, even though he was not taxable on that income in Ireland. The Bundesfinanzhof held that the domestic law rules on tax treaty override were not applicable here. This case examines German rules which provide for a tax treaty override
Citation source
In: International tax law reports. - London. - Vol. 15 (2013),
http://bibfra.me/vocab/relation/comm
-EFKkDunBqw
http://library.link/vocab/creatorName
Lüdicke, J. (Jürgen)
Geographic coverage
  • European Union
  • Europe
Language note
  • English
  • German
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • residence
  • treaty override
  • double taxation
  • aircrew
Label
Re relationship between treaty override provisions : I R 27/11
Instantiates
Publication
Label
Re relationship between treaty override provisions : I R 27/11
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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