The Resource Ist Artikel 14 DBA-Liechtenstein verfassungswidrig?

Ist Artikel 14 DBA-Liechtenstein verfassungswidrig?

Label
Ist Artikel 14 DBA-Liechtenstein verfassungswidrig?
Title
Ist Artikel 14 DBA-Liechtenstein verfassungswidrig?
Creator
Subject
Language
eng
Summary
The author comments on a decision of the Austrian Supreme Administrative Court of 24 October 2010 concerning the compatibility with the Austrian Constitution of article 14 (self-employed) of the tax treaty with Liechtenstein. The issues are the application of an exemption method to income of self-employed persons and the application of a credit method to business profits
Citation source
In: Österreichische Steuerzeitung. - Wien. - Vol. 67 (2014),
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • business income
  • exemption
  • tax credit
  • self-employment
Label
Ist Artikel 14 DBA-Liechtenstein verfassungswidrig?
Instantiates
Publication
Label
Ist Artikel 14 DBA-Liechtenstein verfassungswidrig?
Publication

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