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Zur autonomen Auslegungsmethode im internationalen Steuerrecht- am Beispiel der atypisch stillen Unterbeteiligung in Personengesellschaften im DBA Grossbritannien (The autonomous interpretation method in international tax law: the 'atypical' silent partnership under the German-British Double Taxation Treaty)

Heidemann, Maren and Knebel, Andreas (2008) Zur autonomen Auslegungsmethode im internationalen Steuerrecht- am Beispiel der atypisch stillen Unterbeteiligung in Personengesellschaften im DBA Grossbritannien (The autonomous interpretation method in international tax law: the 'atypical' silent partnership under the German-British Double Taxation Treaty). Europäische Zeitschrift für Wirtschaftsrecht (European Journal of Business Law), 19 (22). pp. 681-712. ISSN 0937-7204

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Abstract

The authors explore the current state of the case law in Germany and England regarding the silent partnership in international taxation. The main concern is the interpretation and application of the Double Taxation Treaty as a bilateral convention: how will German courts and fiscal authorities react to the Memec case series in view of existing case law on DTTs with other countries? Will they respect the English view on the qualification proceeds from a German ‘atypical’ silent partnership under the DTT or will they continue to apply an outdated and arguably ill founded reasoning? A recent German case involving the DTT with the US shows a move into the right direction. The discussion wants to contribute to the evolution of a truly and much needed international legal doctrine within an ever-expanding European Union given the European tax law is still only rudimentary present in the acquis.

Item Type:Article
Uncontrolled Keywords:Silent partnership in international taxation, Double Taxation Treaty, Memec case
Research Community:University of Westminster > Law, School of
ID Code:6506
Deposited On:22 Apr 2009 16:34
Last Modified:21 Oct 2009 15:50

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