The Resource Das zweite Treaty-Shopping-Erkenntnis des VwGH

Das zweite Treaty-Shopping-Erkenntnis des VwGH

Label
Das zweite Treaty-Shopping-Erkenntnis des VwGH
Title
Das zweite Treaty-Shopping-Erkenntnis des VwGH
Title variation
The second treaty shopping decision of the Supreme Administrative Court
Creator
Subject
Language
eng
Summary
Short commentary on a decision rendered on July 26, 2000 in a treaty shopping case involving a Swiss holding company the court held that it is justified to refuse the refund of the Austrian dividend tax to that holding company, which was a letter box entity, if the company is not prepared to disclosure its true beneficiaries
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 10 (2000), no. 9 ;
http://library.link/vocab/creatorName
Loukota, H
Language note
German
http://library.link/vocab/subjectName
  • treaty shopping
  • holding company
  • case law
Label
Das zweite Treaty-Shopping-Erkenntnis des VwGH
Instantiates
Publication
Label
Das zweite Treaty-Shopping-Erkenntnis des VwGH
Publication

Library Locations

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