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The extraterritoriality reach of the German progression clause in incometax law in the light of international law Caroline Heber & Christian Sternberg

By: Heber, Caroline .

Contributor(s): Sternberg, Christian .

Material type: Article

ArticlePublisher: 2017Subject(s): IMPUESTOS

| ALEMANIA

| FISCALIDAD INTERNACIONAL

In: Intertax v. 45, n. 3, March 2017, p. 254-267Summary: 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.

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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.

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Biblioteca del Instituto de Estudios Fiscales

The extraterritoriality reach of the German progression clause in incometax law in the light of international law Caroline Heber & Christian Sternberg

By: Heber, Caroline.

Contributor(s): Sternberg, Christian.

Browsing IEF Shelves Close shelf browser

By: Heber, Caroline .

Contributor(s): Sternberg, Christian .