Exemption and tax credit in German tax treaties : policy and reality
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The work Exemption and tax credit in German tax treaties : policy and reality 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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Exemption and tax credit in German tax treaties : policy and reality
Resource Information
The work Exemption and tax credit in German tax treaties : policy and reality 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
- Exemption and tax credit in German tax treaties : policy and reality
- Language
- eng
- Summary
- The exemption method used in German tax treaties for major items of income is subject to many restrictions by special clauses in the tax treaties themselves and by treaty-overriding provisions in the domestic tax laws, which are often inconsistent. The author considers that this treaty policy should be revised
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 64 (2010), no. 12 ; p. 609-619
- Geographic coverage
- European Union
- Language note
- English
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