Die „Subject-to-tax-Klausel“ in Art. 22 Abs. 1 Buchst. a DBA-Niederlande – Zugleich Urteilsanmerkung zu BFH v. 10.4.2025 – VI R 29/22, FR 2026, 145

FinanzRundschau 2026

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Authors: Stefanie Kahnke
DOI: 10.9785/fr-2026-1080305
Cited by: 0

Abstract

Article Die „Subject-to-tax-Klausel“ in Art. 22 Abs. 1 Buchst. a DBA-Niederlande – Zugleich Urteilsanmerkung zu BFH v. 10.4.2025 – VI R 29/22, FR 2026, 145 was published on February 1, 2026 in the journal FinanzRundschau (volume 108, issue 3).

Fields of Study & Subjects

Taxation and Legal Issues Corporate Taxation and Avoidance Conflict of Laws and Jurisdiction

Publication details

Journal / source
FinanzRundschau
Volume
108
Issue
3
Pages
117–120
Publication date
28 January 2026
Language
EN