The Resource Revisionsprotokoll zum DBA Österreich-Slowenien = Draft protocol for amendments of the tax treaty between Austria and Slovenia

Revisionsprotokoll zum DBA Österreich-Slowenien = Draft protocol for amendments of the tax treaty between Austria and Slovenia

Label
Revisionsprotokoll zum DBA Österreich-Slowenien = Draft protocol for amendments of the tax treaty between Austria and Slovenia
Title
Revisionsprotokoll zum DBA Österreich-Slowenien = Draft protocol for amendments of the tax treaty between Austria and Slovenia
Creator
Subject
Language
eng
Summary
For the Slovenian economy Austria is the most important foreign investor. Therefore, the Austrian-Slovenian Tax Treaty is of particular importance for Austrian enterprises. Due to interpretation conflicts of Art. 12 of the Tax Treaty (taxation of royalties), the Austrian Federal Ministry of Finance presented a draft protocol in April 2005 which amends the Tax Treaty in some other aspects as well. The author analyses the provisions of this draft
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 16 (2006),
http://library.link/vocab/creatorName
Bendlinger, S
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • royalties
Label
Revisionsprotokoll zum DBA Österreich-Slowenien = Draft protocol for amendments of the tax treaty between Austria and Slovenia
Instantiates
Publication
Label
Revisionsprotokoll zum DBA Österreich-Slowenien = Draft protocol for amendments of the tax treaty between Austria and Slovenia
Publication

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