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| Author: | Hübner, G. |
| Title: | Federal Republic of Germany : Abuse of double taxation conventions. |
| Journal: | European Taxation
1988 : VOL. 28:7, p. 207-210 |
| Index terms: | DOUBLE TAXATION FEDERAL REPUBLIC OF GERMANY |
| Language: | eng |
| Abstract: | Review of the abuse of international tax treaties in Germany and other EC countries, the spirit of the tax agreements, the application and abuse of double taxation conventions, case studies on " treaty shopping", the Netherlands Antilles, regulating abuses, British corporations, U.S. holding companies, and abuse through simulation of facts. |
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