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1 switch-over clause
switch-over clause TAX Switch-over-Klausel f (exemption clause in modern double taxation treaties with Germany; in neueren Doppelbesteuerungsabkommen, DBA, die Zusage der Freistellungsmethode auf bestimmte, durch Deutsche im Ausland erzielte ausländische Einkünfte)Englisch-Deutsch Fachwörterbuch der Wirtschaft > switch-over clause
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