The Extraterritorial Reach of the German Progression Clause in Income Tax Law in the Light of International Law

• Autores: Caroline Heber, Christian Sternberg
• Localización: Intertax, ISSN 0165-2826, Vol. 45, Nº. 3, 2017, págs. 254-267
• Idioma: inglés
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• Resumen

  • In this article, the authors examine the legal limits set by international law for an extraterritorial application of national laws. Since the German progression clause has an extraterritorial reach, these limits are applied to this provision in order to determine whether the German progression clause is in line with international law.