New Circular on the Application of Tax Treaties to Partnerships

Journal
Eckl, P.
Germany
European Taxation 2010 (Volume 50), No. 9
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This note examines the Circular recently published by the German Federal Ministry of Finance on the application of tax treaties to partnerships with a particular focus on “fictitious commercial partnerships” and “special partnership income”.