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Germany - Anti-Treaty Shopping Rules: Section 50d-3 of the Income Tax Act

Country:
Germany
Author:
C. Jochimsen; E. Schiffer
Issue:
European Taxation, 2014 (Volume 54), No 11
Published:
15 October 2014
In this note, the authors discuss recent changes to the German anti-treaty shopping provision and provide guidance on how it should be applied. In addition, the note touches on the potential breaches of EU law with regard to the rule.
 
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