The Resource Anmerkungen zur DBA-Entlastungsverordnung = Comments on the ordinance providing DTC-relief

Anmerkungen zur DBA-Entlastungsverordnung = Comments on the ordinance providing DTC-relief

Label
Anmerkungen zur DBA-Entlastungsverordnung = Comments on the ordinance providing DTC-relief
Title
Anmerkungen zur DBA-Entlastungsverordnung = Comments on the ordinance providing DTC-relief
Creator
Subject
Language
eng
Summary
In June 2005 the Minister of Finance released an ordinance setting out the conditions under which relief at source can be granted by Austrian paying agents under Double Taxation Conventions. According to the basic concept of the ordinance the debtor of remuneration payable to non-residents may decide on his own whether or not he wishes to grant relief at source when the payments are made or whether he prefers withholding of the Austrian source tax in full and leaving it to the recipient of the income to claim tax refund at the Revenue Office of Eisenstadt. Only in specified cases the refund system is mandatory. The article reveals some background information with regard to this ordinance
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
  • Jirousek, H
  • Loukota, H
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • double taxation relief
  • withholding tax
  • tax treaty
Label
Anmerkungen zur DBA-Entlastungsverordnung = Comments on the ordinance providing DTC-relief
Instantiates
Publication
Label
Anmerkungen zur DBA-Entlastungsverordnung = Comments on the ordinance providing DTC-relief
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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