Germany - Tax Treaty Interpretation in Germany: Utilizing the OECD’s New Approach to the Qualification of Income

• Autores: Adrian Cloer, Franziska Sixdorf
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 7, 2017, págs. 299-303
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • The authors, in this note, present the decision of the Lower Fiscal Court of Berlin-Brandenburg in Case 15 K 1093/10 regarding the qualification of income for the purposes of applying tax treaties, including a discussion of its implications on tax treaty interpretation in Germany.