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Bibliographic Record Display

• Title:Klaus Vogel on double taxation conventions / editors. Prof. Dr. Ekkehart Reimer, Heidelberg Unoversity; Prof. Dr. Alexander Rust, WU Vienna ; author, Johannes Becker, Heidelberg University [and 15 others].
  
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• Other Contributors/Collections:Reimer, Ekkehart, editor.
  Rust, Alexander, editor.
  Vogel, Klaus, 1930-2007. Doppelbesteuerungsabkommen. English.
  
• Published/Created:Alphen aan den Rijn, The Netherlands : Kluwer Law International, [2015]
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KK7114 .V6413 2015
    
  • Number of Items:2
    
  • Status:Available
    
  • Location Has:v.1-2
    
    

   
• Library of Congress Subjects:Double taxation--Germany--Treaties.
  Double taxation--Treaties.
  
• Edition:Fourth edition.
  
• Description:2 volumes (xxxiv, 2,079 pages) ; 25 cm
  
• Notes:Includes bibliographical references and index.
  
• ISBN:9789041122988 (set : hardback)
  9041122982 (set : hardback)
  9789041160546 (volume 1)
  904116054X (volume 1)
  9789041160553 (volume 2)
  9041160558 (volume 2)
  
• Contents:Machine generated contents note: Volume I
  ch. I Scope of the Convention
  Article 1 Persons Covered (Alexander Rust)
  Article 2 Taxes Covered (Roland Ismer/Alexander Blank)
  ch. II Definitions
  Article 3 General Definitions (Ana Paula Dourado/Georg Kofler/Ekkehart Reimer/Alexander Rust)
  Article 4 Resident (Roland Ismer/Katharina Riemer)
  Article 5 Permanent Establishment (Ekkehart Reimer)
  ch. III Taxation of Income
  Article 6 Income from Immovable Property (Ekkehart Reimer)
  Article 7 Business Profits (Ekkehart Reimer)
  Article 8 Shipping, Inland Waterways Transport and Air Transport (Georg Kofler)
  Article 9 Associated Enterprises (Georg Kofler)
  Pre Arts 10
  12 Preface to Articles 10 to 12 (Eric Kemmeren)
  Article 10 Dividends (Werner Haslehner)
  Article 11 Interest (Werner Haslehner)
  Article 12 Income from Royalties (Matthias Valta)
  Article 13 Capital Gains (Ekkehart Reimer)
  Article 14 Independent Personal Services (Ekkehart Reimer)
  Volume II
  Article 15 Income from Employment (Luc De Broe)
  Article 16 Directors' Fees/Directors' Fees and Remuneration of Top-Managerial Officials (Axel Cordewener)
  Article 17 Entertainers and Sportspersons (Axel Cordewener)
  Article 18 Pensions (Roland Ismer)
  Article 19 Government Service (Roland Ismer/Michael Blank)
  Article 20 Students (Luc De Broe)
  Article 21 Other Income (Alexander Rust)
  ch. IV Taxation of Capital
  Article 22 Capital (Ekkehart Reimer)
  ch. V Methods for Elimination of Double Taxation
  Article 23 A Exemption Method (Alexander Rust)
  Article 23 B Credit Method (Alexander Rust)
  ch. VI Special Provisions
  Article 24 Non-discrimination (Alexander Rust)
  Article 25 Mutual Agreement Procedure (Roland Ismer)
  Article 26 Exchange of Information (Ana Paula Dourado/Johannes Becker)
  Article 27 Assistance in the Collection of Taxes (Ana Paula Dourado/Kamilla Zembala)
  Article 28 Members of Diplomatic Missions and Consular Posts (Roland Ismer/Daniela Endres)
  Article 29 Territorial Extension (Johannes Becker)
  ch. VII Final Provisions
  Article 30 Entry into Force (Kamilla Zembala)
  Article 31 Termination (Kamilla Zembala).