The Resource Zuordnung von Sonderbetriebsvermögen mittels Treaty Override verfassungswidrig? = Is the attribution of special business property by means of treaty override unconstitutional?

Zuordnung von Sonderbetriebsvermögen mittels Treaty Override verfassungswidrig? = Is the attribution of special business property by means of treaty override unconstitutional?

Label
Zuordnung von Sonderbetriebsvermögen mittels Treaty Override verfassungswidrig? = Is the attribution of special business property by means of treaty override unconstitutional?
Title
Zuordnung von Sonderbetriebsvermögen mittels Treaty Override verfassungswidrig? = Is the attribution of special business property by means of treaty override unconstitutional?
Creator
Subject
Language
eng
Summary
German partnership taxation deviates from most other jurisdictions with respect to remunerations paid to partners, so-called special remunerations, and is not in line with most tax treaties that Germany has concluded. Therefore, in its domestic law, Germany has introduced a provision that unilaterally overrides tax treaties in order to secure this taxation right. The German Federal Fiscal Court (BFH) has recently upheld its opinion that a treaty override is unconstitutional, and has asked the German Constitutional Court for a preliminary ruling. Furthermore, this decision casts some light on the German understanding of the attribution of assets to permanent establishments for an enterprise conducting cross-border activities
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
  • Cloer, A
  • Hagemann, T
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • case law
  • partnership
  • treaty override
Label
Zuordnung von Sonderbetriebsvermögen mittels Treaty Override verfassungswidrig? = Is the attribution of special business property by means of treaty override unconstitutional?
Instantiates
Publication
Label
Zuordnung von Sonderbetriebsvermögen mittels Treaty Override verfassungswidrig? = Is the attribution of special business property by means of treaty override unconstitutional?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...