The Resource Die Anrechnungsmethode nach dem DBA Österreich - Schweiz aus gleichheitsrechtlicher Sicht = The credit method under the tax treaty between Austria and Switzerland from a constitutional point of view

Die Anrechnungsmethode nach dem DBA Österreich - Schweiz aus gleichheitsrechtlicher Sicht = The credit method under the tax treaty between Austria and Switzerland from a constitutional point of view

Label
Die Anrechnungsmethode nach dem DBA Österreich - Schweiz aus gleichheitsrechtlicher Sicht = The credit method under the tax treaty between Austria and Switzerland from a constitutional point of view
Title
Die Anrechnungsmethode nach dem DBA Österreich - Schweiz aus gleichheitsrechtlicher Sicht = The credit method under the tax treaty between Austria and Switzerland from a constitutional point of view
Creator
Subject
Language
eng
Summary
Austria and Switzerland agreed to apply the credit method to employment income. However, Michael Lang came to the conclusion that the credit method is not applicable to income received for employment exercised aboard a ship or aircraft operated in international traffic. The author analyses this position from a constitutional point of view and concludes that tax treaty application often leads to problems with regard to the principle of equality before the law
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Geiger, P
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • credit method
  • equal treatment
Label
Die Anrechnungsmethode nach dem DBA Österreich - Schweiz aus gleichheitsrechtlicher Sicht = The credit method under the tax treaty between Austria and Switzerland from a constitutional point of view
Instantiates
Publication
Label
Die Anrechnungsmethode nach dem DBA Österreich - Schweiz aus gleichheitsrechtlicher Sicht = The credit method under the tax treaty between Austria and Switzerland from a constitutional point of view
Publication

Library Locations

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