Treaty Relief at Source for German Partnerships: Courts Adopt Different Positions in India and Korea (Rep.)

Journal
Kempf, A.
Germany; India; Korea (Rep.)
Bulletin for International Taxation 2019 (Volume 73), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author analyses the entitlement to treaty relief of German partnerships against the background of decisions in India and Korea (Rep.), and concludes that the Korean decision is in line with the prevailing opinion in Germany.