The international tax law is mainly based on the double tax treaties between Germany and your country. Most double tax treaties are based on one basis contract. You will find typical terms such as „partnership“ or „permanent establishment“ defined. However, even if two countries will rely to the same tax treaty the result does not have to be the same because the financial courts of each country might not be of the same opinion.
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Krischan (Kris) Treyde (CV)