Betriebsstättenmodell: Zur Besteuerung international tätiger Freiberufler-Personengesellschaften nach dem DBA-USA 1989/2008 switch over – Zur statischen Auslegung DBA (gegen BMF)
{"title":"Betriebsstättenmodell: Zur Besteuerung international tätiger Freiberufler-Personengesellschaften nach dem DBA-USA 1989/2008 switch over – Zur statischen Auslegung DBA (gegen BMF)","authors":"Burkhard Binnewies, Eugen Mehlhaf","doi":"10.9785/isr-2024-130707","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"3 5","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Internationale SteuerRundschau","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.9785/isr-2024-130707","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}