Bargaining over the avoidance of double taxation : evidence from German tax treaties
Year of publication: |
2009
|
---|---|
Authors: | Rixen, Thomas ; Schwarz, Peter |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 65.2009, 4, p. 442-471
|
Subject: | Doppelbesteuerung | Double taxation | Auslandsinvestition | Foreign investment | Quellensteuer | Withholding tax | Deutschland | Germany | 2003 |
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