Volume 38 (2010) / Issue 3

Maren Heidemann, Andreas Knebel, 'Double Taxation Treaties: The Autonomous Interpretation Method in German and English Law; as Demonstrated by the Case of the Silent Partnership' (2010) 38 Intertax, Issue 3, pp. 136–152


The authors explore the current state of the case law in Germany and England regarding the silent partnership in international taxation. The main concern is the interpretation and application of the double taxation treaty as a bilateral convention: how will German courts and fiscal authorities react to the Memec case series in view of existing case law on double taxation convention (DTCs) with other countries? Will they respect the English view on the qualification proceeds from a German ‘atypical’ silent partnership under the DTC or will they continue to apply an outdated and arguably ill-founded reasoning?

The discussion wants to contribute to the evolution of a truly and much needed international legal doctrine within an ever-expanding European Union.

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ISSN: 0165-2826
ID: TAXI2010015