The Resource Practical applications of the Germany-U.S. tax treaty

Practical applications of the Germany-U.S. tax treaty

Label
Practical applications of the Germany-U.S. tax treaty
Title
Practical applications of the Germany-U.S. tax treaty
Creator
Subject
Language
eng
Summary
This article looks at select German cases based on the 2006 Protocol to the Germany-U.S. tax treaty and relevant changes to the tax law and tax court decisions, and describes the German interpretation of some treaty provisions, including treatment of U.S. LLC income, eligibility for 0 percent withholding tax, German anti-treaty-shopping rule, LOB clause in the Germany-U.S. treaty, treaty withholding tax rates, and calculation of minimum holding period
Citation source
In: Tax notes international. - Falls Church. - Vol. 58 (2010),
http://library.link/vocab/creatorName
  • Ehlermann, C
  • Maywald, A
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • case law
  • limited liability company
  • withholding tax
  • treaty shopping
  • LoB
Label
Practical applications of the Germany-U.S. tax treaty
Instantiates
Publication
Label
Practical applications of the Germany-U.S. tax treaty
Publication

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