The Resource Doppelbesteuerungsabkommen und Gleichheitsgrundsatz = Tax treaties and the principle of equality

Doppelbesteuerungsabkommen und Gleichheitsgrundsatz = Tax treaties and the principle of equality

Label
Doppelbesteuerungsabkommen und Gleichheitsgrundsatz = Tax treaties and the principle of equality
Title
Doppelbesteuerungsabkommen und Gleichheitsgrundsatz = Tax treaties and the principle of equality
Creator
Subject
Language
eng
Summary
Critical analysis of a decision of the Austrian Supreme Administrative Court concerning Art. 14 of the tax treaty between Austria and Liechtenstein. The tax treaty provides for the credit method to avoid double taxation for business profits, whereas for income from independent activities the exemption method is applicable. The Court is of the view that there is no justification for this different treatment and it, therefore, constitutes an infringement of the principle of equality which is part of the Austrian constitution
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • equal treatment
Label
Doppelbesteuerungsabkommen und Gleichheitsgrundsatz = Tax treaties and the principle of equality
Instantiates
Publication
Label
Doppelbesteuerungsabkommen und Gleichheitsgrundsatz = Tax treaties and the principle of equality
Publication

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      52.3736660 4.9336932
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