The Resource Ist die Verordnung zu Art 19 DBA Liechtenstein gesetzwidrig? = Regulation on the interpretation of Art 19 of the tax treaty with Liechtenstein subject to legality check

Ist die Verordnung zu Art 19 DBA Liechtenstein gesetzwidrig? = Regulation on the interpretation of Art 19 of the tax treaty with Liechtenstein subject to legality check

Label
Ist die Verordnung zu Art 19 DBA Liechtenstein gesetzwidrig? = Regulation on the interpretation of Art 19 of the tax treaty with Liechtenstein subject to legality check
Title
Ist die Verordnung zu Art 19 DBA Liechtenstein gesetzwidrig? = Regulation on the interpretation of Art 19 of the tax treaty with Liechtenstein subject to legality check
Creator
Subject
Language
eng
Summary
Upon request of the Austrian Federal Fiscal Court, a procedure is pending concerning the question of legality of the regulation on the interpretation of Art 19 of the Austria-Liechtenstein tax treaty, Federal Law Gazette II no 2013/450. The court raised doubts as to whether the interpretation of the term "in the discharge of governmental functions", as used in Art 19 sec 1 of the tax treaty and clarified in that regulation, is in conformity with treaty law. The author presents his views on this subject from the perspective of the Federal Ministry of Finance
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • case law
Label
Ist die Verordnung zu Art 19 DBA Liechtenstein gesetzwidrig? = Regulation on the interpretation of Art 19 of the tax treaty with Liechtenstein subject to legality check
Instantiates
Publication
Label
Ist die Verordnung zu Art 19 DBA Liechtenstein gesetzwidrig? = Regulation on the interpretation of Art 19 of the tax treaty with Liechtenstein subject to legality check
Publication

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