Der Unmittelbarkeitsbegriff bei zwischengeschalteten Personengesellschaften

The study addresses a key issue in international tax practice concerning participations held through transparent partnerships and its implications for withholding tax relief in cross-border group structures. The author analyses the interaction between tax treaty law, EU law and domestic tax law, identifies conceptual inconsistencies and develops interpretative approaches. At the same time, the study also shows that the issue has not been resolved with legal certainty and that tensions remain between transparency principles and formal participation requirements.