The Resource The China-Germany Income and Capital Tax Treaty (2014) - an analysis

The China-Germany Income and Capital Tax Treaty (2014) - an analysis

Label
The China-Germany Income and Capital Tax Treaty (2014) - an analysis
Title
The China-Germany Income and Capital Tax Treaty (2014) - an analysis
Creator
Subject
Language
eng
Summary
In this article, the author considers the significant aspects of the China-Germany Income and Capital Tax Treaty (2014), specifically examining the articles on permanent establishments, business profits, dividends, interest, royalties and the avoidance of double taxation by the residence state
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 69 (2015),
http://library.link/vocab/creatorName
Perdelwitz, A
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • residence
  • PE
  • business profits
  • dividend
  • interest
  • royalties
  • capital gains
  • independent personal services
  • employment income
  • pension
  • double taxation relief
  • anti-avoidance
Label
The China-Germany Income and Capital Tax Treaty (2014) - an analysis
Instantiates
Publication
Label
The China-Germany Income and Capital Tax Treaty (2014) - an analysis
Publication

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      52.37366609999999 4.9336932
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