3. German tax treaty network
The Federal Republic of Germany concluded comprehensive income tax treaties with…
How German treaty policy is affected by the results of the BEPS project and what…
Treaties in practice are of course the result of a negotiation process where both…
German treaty policy is also German tax policy and vice versa. Some treaty provisions are directly linked to provisions of German domestic tax law and vice versa.…
This might be an explanation why Germany did not directly face as much tax avoidance…
However, a bilateral revision from a German perspective seems to be more promising…
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