Double Tax Treaties and Their Interpretation
Klaus A. Vogel
Abstract
Open-access reader
Klaus A. Vogel
Abstract
Open-access reader
III BStBl 134, 135; 95 Sammlung der Entscheidungen des Bundesfinanzhofs [BFH] 345, 348 (1969).12.This statement applies to "substantive territoriality".See K. VOGEL, supra note 5, at 114.Concerning "formal territoriality", see infra note 18.
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III BStBl 134, 135; 95 Sammlung der Entscheidungen des Bundesfinanzhofs [BFH] 345, 348 (1969).12.This statement applies to "substantive territoriality".See K. VOGEL, supra note 5, at 114.Concerning "formal territoriality", see infra note 18.
Key concepts: Interpretation (philosophy), Law and economics, Political science, Business, Law, Economics, Philosophy, Linguistics