The Resource Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
Resource Information
The item Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen 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 Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen 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
- The authors explain the various exemptions and interpretation questions following the provision on air transport in all Austrian tax treaties. The article also describes the main features and administrative burden resulting from the planned modifications of the OECD Model Convention with respect to ship and air transport
- Language
- eng
- Label
- Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
- Title
- Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
- Language
- eng
- Summary
- The authors explain the various exemptions and interpretation questions following the provision on air transport in all Austrian tax treaties. The article also describes the main features and administrative burden resulting from the planned modifications of the OECD Model Convention with respect to ship and air transport
- Citation source
- In: Österreichische Steuerzeitung. - Wien. - Vol. 70 (2017), no. 7 ; p. 181-188
- http://library.link/vocab/creatorName
-
- Staribacher, A
- Müller, F. (Felix)
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- OECD Model
- tax treaty
- treaty interpretation
- air transport
- shipping
- tax base
- tax rate
- Label
- Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
- Label
- Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
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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/Die-Luftfahrt-betreffende-Bestimmungen-in/QsObHmTIsMc/" 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/Die-Luftfahrt-betreffende-Bestimmungen-in/QsObHmTIsMc/">Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen</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>
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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/Die-Luftfahrt-betreffende-Bestimmungen-in/QsObHmTIsMc/" 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/Die-Luftfahrt-betreffende-Bestimmungen-in/QsObHmTIsMc/">Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen</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>
