The Resource Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?
Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?
Resource Information
The item Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?
- Title
- Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?
- 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?
- Label
- Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Derogiert-Art.-25-Abs.-2-zweiter-OECD-MA-der/QMJojXPIX6o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Derogiert-Art.-25-Abs.-2-zweiter-OECD-MA-der/QMJojXPIX6o/">Derogiert Art. 25 Abs. 2 zweiter OECD-MA der BAO?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
