Treaty override im deutschen internationalen Steuerrecht
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The work Treaty override im deutschen internationalen Steuerrecht represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Treaty override im deutschen internationalen Steuerrecht
Resource Information
The work Treaty override im deutschen internationalen Steuerrecht represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Treaty override im deutschen internationalen Steuerrecht
- Language
- eng
- Summary
- The article deals with tax treaty override in German international tax law. Especially the consequences of a treaty override are addressed. The conclusion is that, in the majority of cases, conflicts arising between tax treaty provisions and domestic tax law can be resolved by interpreting the domestic treaty-override provision in accordance with the principles of international law
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 14 (2005),
- Geographic coverage
- International
- Language note
- German
Context
Context of Treaty override im deutschen internationalen SteuerrechtWork of
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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/resource/-XyYEcQfp8g/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/-XyYEcQfp8g/">Treaty override im deutschen internationalen Steuerrecht</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>
