Heber, Caroline
The extraterritoriality reach of the German progression clause in incometax law in the light of international law / Caroline Heber & Christian Sternberg .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
In this article, the authors examine the legal limits set by international law for an extraterritorial application of national laws. Since the German progression clause has an extraterritorial reach, these limits are applied to this provision in order to determine whether the German progression clause is in line with international law.
IMPUESTOS
ALEMANIA
FISCALIDAD INTERNACIONAL
Sternberg, Christian
Intertaxv. 45, n. 3, March 2017, p. 254-267
The extraterritoriality reach of the German progression clause in incometax law in the light of international law / Caroline Heber & Christian Sternberg .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
In this article, the authors examine the legal limits set by international law for an extraterritorial application of national laws. Since the German progression clause has an extraterritorial reach, these limits are applied to this provision in order to determine whether the German progression clause is in line with international law.
IMPUESTOS
ALEMANIA
FISCALIDAD INTERNACIONAL
Sternberg, Christian
Intertaxv. 45, n. 3, March 2017, p. 254-267