Reference : Tax Treaty Disputes in Germany
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law / European Law
http://hdl.handle.net/10993/33399
Tax Treaty Disputes in Germany
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Nov-2017
A Global Analysis of Tax Treaty Disputes
Eduardo, Baistrocchi
Cambridge University Press
290-358
Yes
9781316507254
Cambridge
United Kingdom
[en] Tax Treaty Disputes ; Tax Dispute Resolution ; German tax treaty jurisprudence
[en] Germany has been at the centre of international tax law development for more than 100 years: it is the birthplace of the first-ever double taxation convention, the home of the first and most cited international commentary on double taxation conventions, and the source of an unsurpassed number of court decisions dealing with problems of international tax law over the course of more than a century. It is not clear, however, that the development of the German perspective on international tax law as perceived through the lens of tax treaty disputes is driven by a coherent policy or overarching objective. Rather, it would appear to emerge as the outcome of the different roles taken on by the German institutions with relevance in international tax policy, such as the legislator, tax administration, and national courts. While this contribution aims at elucidating the development of Germany’s perspective on international taxation, it is thus cautious not to attribute a unitary purpose underlying this development, but to showcase the different elements that have been important for it.
Researchers ; Professionals ; Students
http://hdl.handle.net/10993/33399

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