Doppelbesteuerungsabkommen

Ausgewählte Literatur:

Mooij , Netherlands Court of Appeals Decides against Taxpayer in a Triangular Case Involving the Taxation of Ship Employment Income, BIT 2012, 151; Pötgens /Vergouwen , Issues Relating to Remuneration of Crews and Ships or Aircraft (Article 15(3) OECD Model), in Maisto, Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax Treaties, Amsterdam 2017, 73; Sasseville , Historical Background of Proposed Changes to Articles 8 and 15(3) OECD Model, in Maisto, Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax Treaties, Amsterdam 2017, 73; Stevens /Adelar , wijzigingen in het OESO-Modelverdrag voor scheep- en luchtvaartondernemingen: de wind in de rug?, MBB 2018, 262.