Author's Profile

Daniel Klein
Daniel is a Ph.D. candidate at the University of Mannheim and a researcher at the chair of Professor Christoph Spengel. He is particularly interested in international business taxation, real effects of taxation, and taxation in the era of digitalisation.
Contact Details
Website : https://www.bwl.uni-mannheim.de/en/spengel/team/doctoral-students/daniel-klein/
Recent Comments
Perhaps have a look at (current) art 2(3)?…
The does not seem correct. All DTAs are about income or capi…
As alluded to above in the post, the relevant non-discrimina…