The Resource Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?

Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?

Label
Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?
Title
Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?
Creator
Subject
Language
eng
Summary
Does Article 25 para 2 clause 3 of the OECD Model Treaty have preference over the Austrian federal tax law? This article deals with the period of time within which a taxpayer has to request a tax refund and gives a critical analysis of legal information published by the Austrian Ministry of Finance on this subject
Citation source
In: Steuer & Wirtschaft International. - Vol. 10 (2000),
http://library.link/vocab/creatorName
Ritz, C
Language note
German
http://library.link/vocab/subjectName
  • refund
  • treaty override
Label
Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?
Instantiates
Publication
Label
Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?
Publication

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