The Germany–United Kingdom Income and Capital Tax Treaty (2010) – An Analysis

Journal
Germany; United Kingdom
Bulletin for International Taxation 2011 (Volume 65), No. 8
In this article, the authors consider the significant aspects of the Germany–United Kingdom Income and Capital Tax Treaty (2010), specifically, examining the articles on associated enterprises, dividends and the avoidance of double taxation by the residence state, and the anti-abuse clauses in the dividends, interest, royalties and other income articles.