Update: Extended limited tax liability if income is subject ...
A taxpayer resident in the U.K. who exercises his right under U.K. tax law to pay tax on income not earned in the U.K. on a "remittance basis" is caught by the preferential taxation regime of Sec. 2 (2) No. 2 Foreign Tax Act and subject to extended limited tax liability in Germany.
Categories: Tax Court
Keywords: preferential taxation, extended limited ...
