| 000 | 01190nab#a2200253#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219165132.0 | ||
| 008 | 170517s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aHeber, Caroline _965368 |
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| 245 |
_aThe extraterritoriality reach of the German progression clause in incometax law in the light of international law _c Caroline Heber & Christian Sternberg |
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| 260 | _c2017 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen. | ||
| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aALEMANIA _925193 |
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| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
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| 520 | _aIn 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. | ||
| 700 | 1 |
_aSternberg, Christian _961756 |
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| 773 | 0 |
_tIntertax _gv. 45, n. 3, March 2017, p. 254-267 |
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| 942 | _cART | ||
| 942 | _z147936 | ||
| 999 |
_c95041 _d95041 |
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