The Resource Neues Doppelbesteuerungsabkommen Österreich-Japan

Neues Doppelbesteuerungsabkommen Österreich-Japan

Label
Neues Doppelbesteuerungsabkommen Österreich-Japan
Title
Neues Doppelbesteuerungsabkommen Österreich-Japan
Creator
Subject
Language
eng
Summary
This article compares the main aspects, such as the scope, the PE definition, the allocation of taxing rights and the avoidance of double taxation, of the new tax treaty between Austria and Japan which is based on the MLI with the OECD Model Convention 2017 and the former tax treaty of 1961
Citation source
In: Österreichische Steuerzeitung. - Wien. - Vol. 71 (2018), no. 23 ; p. 688-692
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
  • European Union
  • Europe
  • Asia
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • PE
  • allocation of taxing rights
  • double taxation
  • MLI
Label
Neues Doppelbesteuerungsabkommen Österreich-Japan
Instantiates
Publication
Label
Neues Doppelbesteuerungsabkommen Österreich-Japan
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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