The Resource Zur Reichweite von "Subject to tax"-Klauseln

Zur Reichweite von "Subject to tax"-Klauseln

Label
Zur Reichweite von "Subject to tax"-Klauseln
Title
Zur Reichweite von "Subject to tax"-Klauseln
Creator
Subject
Language
ger
Summary
The scope of "subject to tax" clause. The author discusses the scope of the so called "subject to tax"-clause and agrees to the view of the Federal Fiscal Court stated in the decision of 27 August 1997 with respect to Art. 23 of the treaty Germany-Canada. The author is of the opinion that profits or income are exempt in Germany if they are subject to tax in the other contracting state, regardless whether the profits or income are actually taxed in the other contracting state
Citation source
In: Internationales Steuerrecht. - Munchen. - Vol. 8 (1999),
http://library.link/vocab/creatorName
Sorgenfrei, U
Language note
German
http://library.link/vocab/subjectName
  • profits tax
  • exemption
  • tax treaty
Label
Zur Reichweite von "Subject to tax"-Klauseln
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/1999/G-I/ISTR/7_201-202.zip
Publication
Abbreviated title
IStR

Library Locations

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