10.01.2023 · Insight

Article 6 OECD-MA: Income from immovable property

Original: “Artikel 6 OECD-MA: Einkünfte aus unbeweglichem Vermögen”

Article 6 of the OECD Model Tax Convention governs the right to tax income from immovable property. In their article, Hardy Fischer and Elisabeth Märker deal with the details of the provision as well as the interaction between the implementation in German double taxation treaties and national tax law.

in: Gosch, Kroppen, Grotherr, Kraft (Publ.), DBA-Kommentar 2022, nwb Verlag, 1. edition
ISBN online version: DBAKOM
ISBN print version: 978-3-482-47861-1

Authors: Dr. Hardy Fischer, Dr. Elisabeth Märker

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