Double taxation treaties: the autonomous interpretation method in German and English law; as demonstrated by the case of the silent partnership

Heidemann, M. and Knebel, A. (2010) Double taxation treaties: the autonomous interpretation method in German and English law; as demonstrated by the case of the silent partnership. Intertax, 38(3), pp. 136-152.

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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 double taxation convention (DTCs) with other countries? Will they respect the English view on the qualification proceeds from a German ‘atypical’ silent partnership under the DTC or will they continue to apply an outdated and arguably ill-founded reasoning? The discussion wants to contribute to the evolution of a truly and much needed international legal doctrine within an ever-expanding European Union.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Heidemann, Dr Maren
Authors: Heidemann, M., and Knebel, A.
College/School:College of Social Sciences > School of Law
Journal Name:Intertax
ISSN:0165-2826
ISSN (Online):1875-8347
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