Tax treaties
For corporations resident in Germany, tax relief may also be
available under the tax treaties that Germany has concluded with
approximately 90 countries (as of 1 January 2016).
Typically,
these treaties grant the right of taxation either to the country
where income has its source (country of source) or to the
country where the recipient is resident (country of residence),
while exempting the income from taxation in the other country.
In some cases, alternatively, they provide relief from double
taxation by allowing a foreign tax credit.
EU Forecast
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