The Resource Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source?
Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source?
Resource Information
The item Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- An analysis of the German thin capitalization rules and the unlimited source taxation provision included in German tax treaties
- Label
- Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source?
- Title
- Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source?
- Summary
- An analysis of the German thin capitalization rules and the unlimited source taxation provision included in German tax treaties
- Citation source
- In: European taxation. - Amsterdam. - Vol. 36 (1996), no. 8 ; p. 267-269
- http://library.link/vocab/creatorName
- Portner, R
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
- thin capitalization
- Label
- Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source?
- Label
- Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Thin-capitalization-and-tax-treaties-unlimited/e0EmtCmVDmk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Thin-capitalization-and-tax-treaties-unlimited/e0EmtCmVDmk/">Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Thin-capitalization-and-tax-treaties-unlimited/e0EmtCmVDmk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Thin-capitalization-and-tax-treaties-unlimited/e0EmtCmVDmk/">Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>