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Tax Treaty relief at source for German partnerships courts adopt different positions in India and Korea (Rep.) Andreas Kempf

By: Kempf, Andreas .

Material type: Article

ArticlePublisher: 2019Subject(s): SOCIEDADES COLECTIVAS

| IMPUESTOS

| ALEMANIA

| TRATADOS INTERNACIONALES

| INDIA

| COREA DEL SUR

In: Bulletin for International Taxation v. 73, n. 12, December 2019, p. 663-666Summary: 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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2019/12-5 (Browse shelf)	Available		BIT/2019/12-5

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Previous	BIT/2019/12-2 The challenges of client tax integrity testing for banks in the Netherlands (and soon elsewhere?)	BIT/2019/12-3 The Multistate Tax Commission's alternative to litigation	BIT/2019/12-4 Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority?	BIT/2019/12-5 Tax Treaty relief at source for German partnerships	BIT/2019/12-7 Taxation of the ride-sharing economy	BIT/2019/12-8 The principal purpose test	BIT/2019/12-9 Recent (2019) US tax treaty development	Next

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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.

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Tax Treaty relief at source for German partnerships courts adopt different positions in India and Korea (Rep.) Andreas Kempf

By: Kempf, Andreas.

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By: Kempf, Andreas .