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

Besitzen Sie diesen Inhalt bereits, melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.

Dokumentvorschau
Kommentar zur Verhandlungsgrundlage für Doppelbesteuerungsabkommen (1. Auflage)

Gegenüberstellung der Deutschen Verhandlungsgrundlage für DBA, des OECD-MA(2010) und des UN-Musterabkommens (2011)


Tabelle in neuem Fenster öffnen
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 ...