Tightening of the German anti-treaty-shopping rule

Journal
Eckl, P.
European Taxation 2007 (Volume 47), No. 3
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In this article, the author first outlines the development of the German anti-treaty-shopping rule. She then examines the implications of the various "Hilversum" decisions, before considering the amended anti-treaty-shopping rule and the EC law aspects of the amended law.