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, M. and Knebel, A. 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.

TitleZur 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)
AuthorsHeidemann, M. and Knebel, A.
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the qualification proceeds from a German ‘atypical’ silent partnership under the DTT or will they continue to apply an outdated and arguably ill founded reasoning?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.

KeywordsSilent partnership in international taxation, Double Taxation Treaty, Memec case
JournalEuropäische Zeitschrift für Wirtschaftsrecht (European Journal of Business Law)
Journal citation19 (22), pp. 681-712
ISSN0937-7204
Year2008
Publication dates
Published2008

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