With ninety† double tax conventions with respect to taxes on income and on capital (DTC) in force as of 1 January 2016 Germany is among those countries with the densest treaty network. The author depicts the status of DTC within the German legal system and analyses how DTC are interpreted in Germany. In doing so, the author emphasises the method of common interpretation, which was proclaimed by Klaus Vogel already in 1986.†† Based on an analysis of current German case law the author shows that this method is still not fully implemented within the methods utilized in Germany for interpreting DTC. Subsequently, the author shows the respective reasons and analyses selected current international and domestic developments for their usefulness in establishing this method
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