oa Comparative and International Law Journal of Southern Africa - Limits of international tax structuring
|Article Title||Limits of international tax structuring|
|© Publisher:||Institute of Foreign and Comparative Law|
|Journal||Comparative and International Law Journal of Southern Africa|
|Publication Date||Nov 2004|
|Pages||364 - 376|
|Keyword(s)||Cross-border trading, German Tax Code, International tax structuring and Tax evasion|
The following contribution examines the limits of international tax structuring. Using the court rulings of the European Court of Justice as an example, it can be shown that deficiencies exist within national tax systems when it comes to international trade. A look at these double taxation treaties reveals that international transactions are subject to double taxation treaties as set forth by various court rulings. The rule set forth in section 42 of the German Tax Code is examined, and its applicability is called into question, because it can only be applied based on case law which does not provide consistency and is therefore not helpful in establishing tax planning and legal certainty.
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