The Revised German Anti-Treaty Shopping Provisions – A Critical Review

Journal
Kempf, A.; Moesle, E.
Germany
Bulletin for International Taxation 2012 (Volume 66), No. 8
PriceUSD 45

In this article, the authors examine the recently revised German anti-treaty shopping provisions from a practical point of view, with particular emphasis on whether the new legislation is “proportionate” from an EU and a national perspective and whether it breaches international law.