Treatment of internal cross-border interest payments in the case of partnerships

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Original languageEnglish
Title of host publicationPractical problems in European and international tax law
Subtitle of host publicationEssays in honour of Manfred Mössner
EditorsH. Jochum
Place of PublicationAmsterdam
PublisherIBFD
Chapter22
Pages381 - 394
Number of pages13
ISBN (Electronic)978-90-8722-384-7
ISBN (Print)978-90-8722-383-0
Publication statusPublished - 2016

Keywords

  • Tax Treaties
  • Permanent Establshment
  • Attribution of Income

Cite this

Prokisch, R. (2016). Treatment of internal cross-border interest payments in the case of partnerships. In H. Jochum (Ed.), Practical problems in European and international tax law: Essays in honour of Manfred Mössner (pp. 381 - 394). IBFD.