Volume 39 (2011) / Issue 3
The conference of the 'Arbeitskreis Steuergeschichte' analysed the interaction between double taxation and federal structures from both the historical and legal perspectives. Having been a characteristic of tax law since the nineteenth century, the increasing cooperation between states inevitably raised the question of the evolutionary development of these transnational mechanisms. The conference's presentations tackled this comprehensive subject by examining the different stages of development the avoidance of double taxation passed through within federal structures. Based on these historical parallels on the inter-local level, the understanding of today's provisions to avoid international double taxation could be refined.
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