The Resource Austrian-Spanish tax treaty : deductibility of interest - immovable property

Austrian-Spanish tax treaty : deductibility of interest - immovable property

Label
Austrian-Spanish tax treaty : deductibility of interest - immovable property
Title
Austrian-Spanish tax treaty : deductibility of interest - immovable property
Creator
Subject
Summary
Discusses a decision of 14 March 1990 by the Austrian Administratve Court holding that debts which have a direct, economic connection with real estate subject to Austrian tax must be qualified as capital represented by immovable property
Citation source
In: European taxation. - Amsterdam. - Vol. 30 (1990),
http://library.link/vocab/creatorName
Boekhorst, P.J. te
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • interest deduction
  • immovable property
Label
Austrian-Spanish tax treaty : deductibility of interest - immovable property
Instantiates
Publication
Label
Austrian-Spanish tax treaty : deductibility of interest - immovable property
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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