Beschreibung
'The Deemed Commercial Partnership in International Tax Law' Under German tax law, a deemed commercial partnership generates income from trade or business by fiction of law. The author analyses the relevance of this fiction in international tax law, in particular within the scope of double taxation treaties.
Autorenportrait
Sebastian Leidel studierte Rechtswissenschaften in München und ist seit 2015 Rechtsreferendar im OLG-Bezirk München. Die Promotion erfolgte im Sommersemester 2016.
Leseprobe
Leseprobe
