Code of Practice of International Tax Law 2004/2005

Author: Kaminski, Bert / Korts, Sebastian / Strunk, Günther
Publisher: Arbeitsgemeinschaft Steuerrecht im DAV
ISBN-No: 3-415-03455-0
Publication: Richard Boorberg Verlag GmbH & Co, www.boorberg.de
Edition/Year: 1. Edition 2005

Summary of Contents:
The current volume includes the updated and completed lectures held in the framework of the 2004 International Meeting of Tax Lawyers on 19th and 20th March 2004 in Palma de Mallorca. The volume conveys, in a practice orientated way, the fundamentals of the International Tax Law and offers in this connection a Code of Practice. Topics dealt with are the treatment of the Inbound and Outbound issues, the fundamentals of the Treaty Law, as well as international fiscal coherences relating to revenue calculation, company or residence relocation abroad and business partnerships.

Mr Sebastian Korts, Lawyer recited in his topics on limited tax liability according to Paragraph 50 ff of the Income Tax Law (EstG), the methods of interpretation of the Double Taxation Treaty as well as the procedure regarding the administration of finances to avoid cross-border tax evasion and the procedure relating to the International Law On Criminal Prosecution for Tax Offences.