Kempf, Andreas
Tax Treaty relief at source for German partnerships courts adopt different positions in India and Korea (Rep.) / Andreas Kempf .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author analyses the entitlement to treaty relief of German partnerships against the background of decisions in India and Korea (Rep.), and concludes that the Korean decision is in line with the prevailing opinion in Germany.
SOCIEDADES COLECTIVAS
IMPUESTOS
ALEMANIA
TRATADOS INTERNACIONALES
INDIA
COREA DEL SUR
Bulletin for International Taxation 0007-4624v. 73, n. 12, December 2019, p. 663-666
Tax Treaty relief at source for German partnerships courts adopt different positions in India and Korea (Rep.) / Andreas Kempf .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author analyses the entitlement to treaty relief of German partnerships against the background of decisions in India and Korea (Rep.), and concludes that the Korean decision is in line with the prevailing opinion in Germany.
SOCIEDADES COLECTIVAS
IMPUESTOS
ALEMANIA
TRATADOS INTERNACIONALES
INDIA
COREA DEL SUR
Bulletin for International Taxation 0007-4624v. 73, n. 12, December 2019, p. 663-666