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International Taxation

Double taxation conventions (DTC) are bilateral agreements between two countries for the avoidance of effective double taxation of profits.

Authoritative is the world income principle, according to which all profits are to be taxed in the country of domicile of the tax payer. Contrary and as opposed to this, is the source principle, according to which profits are to be taxed in the country where they have been generated.

The respective, signed DTC regulate as to when what country is entitled to taxation of profits. We clarify for you as to how to avoid possible double taxation in your individual case.

Within the framework of international taxation law, we work in close cooperation with our colleagues of GMN International the world over.

• Interpretation of double taxation convention
• Expert opinions in the event of European tax law
• International comparisons of tax burden