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German Supreme Tax Court limits the scope of the german anti - Treaty shopping rule and redefines substance requirements for foreign companies WilhelmHaarmann and Christoph Knödler

By: Haarmann, Wilhelm.
Contributor(s): Knödler, Christoph.
Material type: ArticleArticlePublisher: 2006Subject(s): SOCIEDADES EXTRANJERAS | EMPRESAS EXTRANJERAS | SUCURSALES | BENEFICIOS | IMPUESTOS | ABUSO DE TRATADOS | EVASION FISCAL | ALEMANIA | JURISPRUDENCIA | COMENTARIOS In: Intertax v. 34, n. 5, May 2006, p. 260-262
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OP 2141/2006/5-4 (Browse shelf) Available OP 2141/2006/5-4

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