Tightening of the German anti-treaty-shopping rule

• Autores: Petra Eckl
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 3, 2007, págs. 120-125
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • 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.