Contribution to collective works (Parts of books)
Tax Treaty Disputes in Germany
Haslehner, Werner
2017In Eduardo, Baistrocchi (Ed.) A Global Analysis of Tax Treaty Disputes
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Keywords :
Tax Treaty Disputes; Tax Dispute Resolution; German tax treaty jurisprudence
Abstract :
[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.
Disciplines :
Tax law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
yes
Language :
English
Title :
Tax Treaty Disputes in Germany
Publication date :
November 2017
Main work title :
A Global Analysis of Tax Treaty Disputes
Editor :
Eduardo, Baistrocchi
Publisher :
Cambridge University Press, Cambridge, United Kingdom
ISBN/EAN :
9781316507254
Pages :
290-358
Peer reviewed :
Peer reviewed
Focus Area :
Law / European Law
Available on ORBilu :
since 01 December 2017

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