Gedanken zum Grundsatz der sog. Entscheidungsharmonie
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The work Gedanken zum Grundsatz der sog. Entscheidungsharmonie 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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Gedanken zum Grundsatz der sog. Entscheidungsharmonie
Resource Information
The work Gedanken zum Grundsatz der sog. Entscheidungsharmonie 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
- Gedanken zum Grundsatz der sog. Entscheidungsharmonie
- Language
- eng
- Summary
- The author comments on the so-called "Entscheidungsharmonie" in tax treaties, which was subject to discussion in Seminar F of the IFA congress 2008: a principle according to which national tax authorities or tax courts choose the interpretation that is most likely to be accepted in both contracting states
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 21 (2012),
- Geographic coverage
- International
- Language note
- German
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Context of Gedanken zum Grundsatz der sog. EntscheidungsharmonieWork 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/w_W4MT6EIT0/" 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/w_W4MT6EIT0/">Gedanken zum Grundsatz der sog. Entscheidungsharmonie</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>