The Resource Tax treaty interpretation in Germany : utilizing the OECD's new approach to the qualification of income

Tax treaty interpretation in Germany : utilizing the OECD's new approach to the qualification of income

Label
Tax treaty interpretation in Germany : utilizing the OECD's new approach to the qualification of income
Title
Tax treaty interpretation in Germany : utilizing the OECD's new approach to the qualification of income
Creator
Subject
Language
eng
Summary
The authors, in this note, present the decision of the Lower Fiscal Court of Berlin-Brandenburg in Case 15 K 1093/10 regarding the qualification of income for the purposes of applying tax treaties, including a discussion of its implications on tax treaty interpretation in Germany
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 7 ; p. 299-303
http://library.link/vocab/creatorName
  • Cloer, A
  • Sixdorf, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • treaty interpretation
  • income classification
  • case law
Label
Tax treaty interpretation in Germany : utilizing the OECD's new approach to the qualification of income
Instantiates
Publication
Label
Tax treaty interpretation in Germany : utilizing the OECD's new approach to the qualification of income
Publication

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