The Resource Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation

Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation

Label
Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation
Title
Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation
Creator
Subject
Language
eng
Summary
For the 2016 IFA congress in Madrid, the authors prepared the Austrian national report on "The notion of tax and the elimination of international double taxation or double non-taxation". The national report follows a questionnaire prepared by the general reporter, Marjaana Helminen, Finland, and aims at constituting the basis for the comparative general report which covers 43 jurisdictions plus an EU report. In this article, the authors summarize the main findings of the Austrian national report
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016), no. 11 ; p. 547-554
http://library.link/vocab/creatorName
  • Zirngast, S
  • Kanduth-Kristen, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • double taxation
  • double non-taxation
Label
Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation
Instantiates
Publication
Label
Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation
Publication

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