Markus Rotter, Tilo Welz, Lutz Lammers
Kommentar zur Verhandlungsgrundlage für Doppelbesteuerungsabkommen
1. Aufl. 2014
ISBN der Online-Version: 978-3-482-77371-6
ISBN der gedruckten Version: 978-3-482-65111-3
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Dokumentvorschau
Kommentar zur Verhandlungsgrundlage für Doppelbesteuerungsabkommen (1. Auflage)
Gegenüberstellung der Deutschen Verhandlungsgrundlage für DBA, des OECD-MA(2010) und des UN-Musterabkommens (2011)
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Deutsche Verhandlungsgrundlage
() | OECD-Musterabkommen
(2010) | UN-Musterabkommen
(2011) |
Basis for
negotiation for agreements for the avoidance of double taxation and the
prevention of fiscal evasion with respect to taxes on income and on
capital | Model Convention with respect to
Taxes on Income and on Capital | The United
Nations Model Double Taxation Convention between Developed and Developing
Countries |
Agreement between the
Federal Republic of Germany and ………. for the Avoidance of
Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on
Income and on Capital | Convention between
(State A) and (State B) with respect to taxes on income and on capital | Convention between (State A) and
(State B) with respect to taxes on income and capital |
The Federal Republic of
Germany and ………….–, Desiring to further develop their economic relationship, to enhance their cooperation in tax matters and to ensure an effective and appropriate collection of tax, Intending to allocate their respective taxation rights ... |