Beiträge zum Stichwort ‘anti-treaty shopping regulations’

• Ministry of Finance Responds to Unlawful German Anti-Treaty Shopping Regulations

  Jun 28, 18 • Income Tax Law • No Comments • Susanne H. Articus
  

  What are treaty shopping and anti-treaty shopping regulations? The term “treaty shopping” (or directive shopping) originates from U.S. treaty law and refers to tax structures implemented to benefit from tax relief under a treaty or benefits provided by a directive. The […]

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