The Resource UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law
UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law
Resource Information
The item UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law 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 UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law 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
- A few days before the ECJ released its decision in the D case, the Austrian senate of second instance in tax matters refused most-favoured nation treatment for the taxation of royalties. A taxpayer claimed a reduction of source tax from 10% to nil on the basis of a tax treaty which Austria had concluded with a third country. The senate also denied entering into a procedure of preliminary ruling. In this article the reasoning of the decision is critically analysed
- Language
- eng
- Label
- UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law
- Title
- UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law
- Language
- eng
- Summary
- A few days before the ECJ released its decision in the D case, the Austrian senate of second instance in tax matters refused most-favoured nation treatment for the taxation of royalties. A taxpayer claimed a reduction of source tax from 10% to nil on the basis of a tax treaty which Austria had concluded with a third country. The senate also denied entering into a procedure of preliminary ruling. In this article the reasoning of the decision is critically analysed
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
- http://library.link/vocab/creatorName
- Hofbauer, I
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- case law
- MFN
- royalties
- Label
- UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law
- Label
- UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law
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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/UFS-verneint-die-Geltung-der-Meistbeg%C3%BCnstigung-im/M8lRg73HJyM/" 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/UFS-verneint-die-Geltung-der-Meistbeg%C3%BCnstigung-im/M8lRg73HJyM/">UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law</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/UFS-verneint-die-Geltung-der-Meistbeg%C3%BCnstigung-im/M8lRg73HJyM/" 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/UFS-verneint-die-Geltung-der-Meistbeg%C3%BCnstigung-im/M8lRg73HJyM/">UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law</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>
