The Resource DBA-Politik und Verfassungsrecht = Tax treaty policy and constitutional law

DBA-Politik und Verfassungsrecht = Tax treaty policy and constitutional law

Label
DBA-Politik und Verfassungsrecht = Tax treaty policy and constitutional law
Title
DBA-Politik und Verfassungsrecht = Tax treaty policy and constitutional law
Creator
Subject
Language
eng
Summary
The Austrian Constitutional Court will have to decide - upon request of the Austrian Supreme Administrative Court - on the constitutionality of Art. 14 of the tax treaty with Liechtenstein, whereby income from "independent activities" (in particular in the legal or medical profession) carried out in Liechtenstein by Austrian residents is tax-exempt in Austria. The author explains how this exemption could be justified, and also analyses the effects on Austrian tax treaty policy if the Constitutional Court were to declare this treaty exemption unconstitutional
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
Staringer, C
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • exemption
  • equal treatment
Label
DBA-Politik und Verfassungsrecht = Tax treaty policy and constitutional law
Instantiates
Publication
Label
DBA-Politik und Verfassungsrecht = Tax treaty policy and constitutional law
Publication

Library Locations

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      52.3736660 4.9336932
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