The Resource The extraterritorial reach of the German progression clause in income tax law in the light of international law

The extraterritorial reach of the German progression clause in income tax law in the light of international law

Label
The extraterritorial reach of the German progression clause in income tax law in the light of international law
Title
The extraterritorial reach of the German progression clause in income tax law in the light of international law
Creator
Subject
Language
eng
Summary
In this article the authors examine the legal limits set by international law for an extraterritorial application of national laws. Since the German progression clause has an extraterritorial reach, these limits are applied to these provisions in order to determine whether the German progression clause is in line with international law
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 3 ; p. 254-267
http://library.link/vocab/creatorName
  • Heber, C
  • Sternberg, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • extraterritoriality
  • domestic tax law
  • international law
  • progressive income tax
Label
The extraterritorial reach of the German progression clause in income tax law in the light of international law
Instantiates
Publication
Label
The extraterritorial reach of the German progression clause in income tax law in the light of international law
Publication

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