The Resource Finanzamtszuständigkeit und Steuerausländer = Tax Authorities competent for non-residents
Finanzamtszuständigkeit und Steuerausländer = Tax Authorities competent for non-residents
Resource Information
The item Finanzamtszuständigkeit und Steuerausländer = Tax Authorities competent for non-residents 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 Finanzamtszuständigkeit und Steuerausländer = Tax Authorities competent for non-residents 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 jurisdiction of a particular fiscal authority in Austria is not completely clear in all cases of limited tax liability - eg. in proceedings in which tax relief is granted in accordance with tax treaties. The author analyses some cases of doubt in this connection
- Language
- eng
- Label
- Finanzamtszuständigkeit und Steuerausländer = Tax Authorities competent for non-residents
- Title
- Finanzamtszuständigkeit und Steuerausländer = Tax Authorities competent for non-residents
- Language
- eng
- Summary
- The jurisdiction of a particular fiscal authority in Austria is not completely clear in all cases of limited tax liability - eg. in proceedings in which tax relief is granted in accordance with tax treaties. The author analyses some cases of doubt in this connection
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
- http://library.link/vocab/creatorName
- Holzapfel, A
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- non-resident
- tax liability
- treaty interpretation
- Label
- Finanzamtszuständigkeit und Steuerausländer = Tax Authorities competent for non-residents
- Label
- Finanzamtszuständigkeit und Steuerausländer = Tax Authorities competent for non-residents
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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/Finanzamtszust%C3%A4ndigkeit-und-Steuerausl%C3%A4nder--Tax/KKXt9OTyVYw/" 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/Finanzamtszust%C3%A4ndigkeit-und-Steuerausl%C3%A4nder--Tax/KKXt9OTyVYw/">Finanzamtszuständigkeit und Steuerausländer = Tax Authorities competent for non-residents</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/Finanzamtszust%C3%A4ndigkeit-und-Steuerausl%C3%A4nder--Tax/KKXt9OTyVYw/" 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/Finanzamtszust%C3%A4ndigkeit-und-Steuerausl%C3%A4nder--Tax/KKXt9OTyVYw/">Finanzamtszuständigkeit und Steuerausländer = Tax Authorities competent for non-residents</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>
