oa Comparative and International Law Journal of Southern Africa - Limits of international tax structuring

Volume 37, Issue 3
  • ISSN : 0010-4051



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.

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error