Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2006
Time and again, a decision of the German FederalTax Court (Bundesfinanzhof, or BFH)makes an international tax planner’s heart beatfaster. Such a cause for celebration occurred on May31, 2005, when the BFH repealed its strict view onthe German anti-treaty-shopping rule in the landmarkHilversum...