New Circular on the Application of Tax Treaties to Partnerships

Journal
Author
Eckl, P.
Country
Germany
Published Date
Issue
European Taxation 2010 (Volume 50), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This note examines the Circular recently published by the German Federal Ministry of Finance on the application of tax treaties to partnerships with a particular focus on “fictitious commercial partnerships” and “special partnership income”.