Germany's unilateral subject-to-tax-clause

Scientific Essay from the year 2009 in the subject Law - Tax / Fiscal Law, , language: English, abstract: Translation and interpretation of the Ministry of Finance letter regarding the application of Germany’s unilateral subject-to-tax-clause (‘unilaterale Rückfallklausel’) for the taxation of flight crews resident in Germany working for British and Irish Airlines (German/ English version)