The Resource Treaty Override und Paragr. 50d Abs. 10 EStG

Treaty Override und Paragr. 50d Abs. 10 EStG

Label
Treaty Override und Paragr. 50d Abs. 10 EStG
Title
Treaty Override und Paragr. 50d Abs. 10 EStG
Creator
Subject
Language
eng
Summary
The author discusses the changes to the German Income Tax Law Sec. 50d(10) made by the Annual Tax Act 2009, in particular the following questions: whether the provision serves its purpose to ensure the taxation of guaranteed payments (Sondervergütungen, i.e. salaries, rentals, interest and royalties) in international context; whether this is a case of treaty override and whether the provision is compatible with constitutional law
Citation source
In: Internationales Steuerrecht. - München. - Vol. 18 (2009),
http://library.link/vocab/creatorName
Frotscher, G
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • interest
  • guaranteed payments
  • treaty override
Label
Treaty Override und Paragr. 50d Abs. 10 EStG
Instantiates
Publication
Label
Treaty Override und Paragr. 50d Abs. 10 EStG
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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