German Tax System: Double Taxation Avoidance Conventions, Structure and Developments
This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2015-12-01
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| Series: | Journal of Legal Studies |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/jles-2015-0006 |