Foreign Tax Law/Double Taxation Agreements

Details

Erstellt am Mittwoch, 31. August 2011 09:22

Verfasser: Strunk,Kaminski, Köhler Mitautor: Korts, Sebastian
ISBN-Nummer: 3-08-350800-X
Verlag: Stollfuß-Verlag
Auflage/Jahr: Losblattsammlung, halbjährliche Aktualisierung

Inhaltsangabe:
This is a top class commentary in which lawyers and economists discuss the most important regulations relating to international tax law. The authors, among them lawyer, Mr Sebastian Korts, are clear experts in their field and explain the provisions based on their knowledge gained in theory and in daily practice. In the case of cross-border business activities, increasing internationalization and globalization are leading to intense scrutiny of national and international tax affairs. Minimal costs for foreign transactions, modern communication technologies and lastly, the introduction of the Euro are contributing to a clear expansion of international trade relations and consequently, to consistently growing links among groups of affiliated companies.

At the same time the significance of those publications relating to provisions in international tax law, which essentially cover both the regulations in international tax law as well as the law on double taxation, is growing. Finally, the national law on foreign taxation in the European legal context is commented on. The consistent and clear structure of individual commentaries, in addition to the practical experience in the form of references to organizations and examples enable problems to be quickly recognized and frequently complex issues to be solved.

Mr Sebastian Korts, lawyer, comments on Paragraph 16 of the Regulation relating to the Foreign Tax Law, in which a very restrictive provision exists for those liable for tax not complying with their obligations to pay. Since the issue of tax contribution obligations is very comprehensive as far as international cases are concerned, there is a large practical significance attached to this provision.