The Resource Bankgeheimnis neu - ungeklärte Fragen Teil 1

Bankgeheimnis neu - ungeklärte Fragen Teil 1

Label
Bankgeheimnis neu - ungeklärte Fragen Teil 1
Title
Bankgeheimnis neu - ungeklärte Fragen Teil 1
Creator
Subject
Language
eng
Summary
First part of two-part article discussing the consequences of the application of Art. 26 of the OECD Model on the Austrian bank secrecy. This first part deals with the interpretation of relevant terms in tax treaties and TIEAS, including the term "credit institution" and the application in triangular cases. In addition, the covered taxes, the competent authorities and the interpretation of the term "foreseeably relevant" are described
Citation source
In: Österreichisches Recht der Wirtschaft. - Wien. - Vol. 27 (2009),
http://library.link/vocab/creatorName
  • Fraberger, F
  • Petritz, M
  • Eberl, C
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • bank secrecy
  • exchange of information
  • OECD Model
Label
Bankgeheimnis neu - ungeklärte Fragen Teil 1
Instantiates
Publication
Label
Bankgeheimnis neu - ungeklärte Fragen Teil 1
Publication

Library Locations

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