Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source?
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The work Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source? 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.
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Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source?
Resource Information
The work Thin capitalization and tax treaties: unlimited right to tax dividends and interest at source? 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.
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- 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
- Geographic coverage
- European Union
- Language note
- English
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