Master of Laws (LLM) · Ludwigs-Maximilian University/ Maastricht University/ University of Cologne
Leon Duvinage is pursuing a PhD in international tax law at the University of Cologne (DE).
If jurisdiction is confined to the horizontal dimension, the individual cannot invoke its absence; the question then shifts to the vertical relationship and to the substantive theory of the state.
Double Tax Treaties influence the participating states’ tax revenue. In the past, they have been accompanying the rise and fall of diplomatic contact. The article highlights the role of such treaties as a bargaining chip, even in times in which the international tax regime moves away from influen…
